大型单件小批制造企业和谐成本管理研究

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1、大型单件小批制造企业和谐成本管理研究AbstractFirst,thewriterofthisessaydiscussedtheimportanceoflarge-pieceOKP（One-of-a-KindProduction）,pointedoutthatcostleadershipwasanimportantsmartsecretweaponinimprovinginternationalcompetitionforanenterprise.Byanalyzingtheworldanddomesticresearchoflarge-pieceOKPanditsharmonious

2、managementaswellascostmanagement,thewriterconcludedthetheoreticalsignificanceandpracticalvalueofthisessay.Second,ontheanalysisoflarge-pieceOKPanditscostmanagement,thewriteranalyzedthedisharmonyofcostmanagementinlarge-pieceOKP,anddevelopedtheconceptofharmonycostmanagement,presentedthemodelofharmo

3、nycostmanagement,deeplydiscussed（He）（Xie）anddevelopedthesystemofharmonycostmanagementinlarge-pieceOKP.Thewriterpointedoutthat①harmonycostmanagementwasto,ontheanalysisofharmoniousmanagementapproachandthedirectionoflongtermstrategyinanorganization,focusingonharmonioustopicofcostsatisfaction+contin

4、uousimprovement,integratepresentquantitativecostmanagementapproachwithhumanismmotivationsystemsotocouplethecontinuousimprovementofcostbyinteractivityofcertainoptimization（Xie）anduncertainreduction（He）.②（He）insistedthatcostmanagement,asahighlynonstructuralcomplicatedmanagementproblem,couldnotbeso

5、lvedonlybypurelyoptimalquantitativemethod.Initiativeandcreativityofemployeesmustbereliedon.Humanmotivationsystemcanbeimprovedbyestablishingbenefitcompensationmodelwithprofit-relatedpersonsinenterprise.③（Xie）insistedthattraditionalcostmanagementbeintegratedsotoachieveoptimaldesign.Particularlyact

6、ivitycostandtargetcostmustbeintegrated.Thestrongmarketorientationoftargetcostingshouldbeutilizedsotoextendthescopeofcostanalysisfrommanufacturingprocesstoproductdevelopmentanddesign.Byactivity-basedcosting,designerscanconcentrateproductionintooperationactivities,deleteunnecessaryworkcausedbyunne

7、cessaryfunctionsandtrytoimprovecostunderspecificcircumstances.④toestablishharmoniouscostcontrolsysteminlarge-pieceOKPby“Targetcost→designcost→purchasecost→productioncost→actualcost→costanalysis→measurement,motivationandfeedb