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本文基于对某装备制造型企业产品成本管控的实际情况研究,推出了企业成本经理制度建立的必要性。企业成本经理制度的建立能够完善企业对所生产的主营产品的生命周期成本管控效果,是现代制造型企业值得推广和借鉴的有效成本管控制度及方法,它能够通过项目执行全过程成本的管控,为企业找寻到一定时期、一定阶段项目合理的最小成本,为同类项目制定目标成本提供了合理可靠的依据。
Based on the research on the actual situation of the product cost control of an equipment manufacturing enterprise, this paper introduces the necessity of setting up the enterprise cost manager system. The establishment of an enterprise cost manager system can improve the life cycle cost control effect of the main products produced by the enterprise. It is an effective cost control and control method and method that is worth promoting and borrowing by modern manufacturing enterprises. Through the management and control of the entire process cost of the project implementation, , Find a reasonable period for a certain period of time, a reasonable minimum cost of the project for the same project to set a target cost provides a reasonable and reliable basis.