Dissertation
Dissertation > Economic > Industrial economy > Industrial economic theory > Organization and management of industrial enterprises > Financial management and accounting > Financial management, cost management

Research on Cost Transfer Control Method between Optimization Process Nodes in Dry Building Materials Production Company

Author ZhaoQing
Tutor CaiQiMing
School Nanjing University of Aeronautics and Astronautics
Course Management Science and Engineering
Keywords dry powder building materials production enterprises optimization process cost transfer combination control model multil-level control system
CLC F406.72
Type Master's thesis
Year 2012
Downloads 37
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Cost control and reduction has been the theme of cooperate management for a long time, andsince Professor Harmer proposed the concept of process reengineering, the practicality andeffectiveness of process management has been a hot discussion in academia.The mutual penetrationand interaction has become the necessity of management research while there is few research on it.The current work on the cost theory always focuses on the macro level such as ABCM, valuechain cost management, strategic cost management, etc. However, from our view, the costmanagement will be more efficient if focused on the micro lever based on the process nodes. In orderto consolidate the research base, I impove the concept of the atomic process node, the base process,complex process, process group and figure out the method of calculation of process cost, focus thecost transfer on cost fluctuation other than absolute total cost and do the corresponding modeling. Dueto the limited research capabilities, the optimization process is the key point which is normal,fluctuation and Irreversible. On this basis, the main work is to discuss the identification method ofkey control nodes and through the critical factors identification to find out the controlled object, thenbuild a comprehensive control model, and through one-level cost control system and multi-levelcontrol system to make the cost control of dry powder building materials production enterpriseseffective. In the end of this article,take NG’s CA mortar R&D-Production-Construction processfor example, put the cost control method of dry building materials production enterprises into use.This practice gets a perfect effect that not only a decrease in the whole cost but a obvious decline inthe personnel quota and total hours.It conducted as studying theory, analyzing optimization procss and cost transfer, establishing costtransfer control model of dry powder building materials production enterprises, then applying on theenterprise and analyzing the results to find a better improvement measure.

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