Abstract
Along with time development, the auto market competition hastens intensely, traditional production cost management pattern oneself does not adapt the request which the Manufacturing firm develops. Production process's complexity as well as product type's multiplicity causes the production cost supervisory work difficulty to enlarge. Looks over the domestic and foreign Manufacturing firm's trend of development, the Manufacturing firm is developing toward the informationization direction. The enterprise needs one to be able to integrate the enterprise information comprehensively the cost management system, realizes the information integration and sharing, supply promptly, the reliable cost information for enterprise's operating decisions. Paper through to our country automotive industry market quotation and development characteristic outline, as well as our country automotive industry cost accounting present situation analysis, obtains our country automotive industry universal existence the capital expenditure management question. Carried on the cost management to the Great Wall automobile Joint-stock company by the cost of operation law to conduct the research, from practice angle, Confirmed its limitation and the insufficiency. The enterprise must by the cost agent merge way improvement existing cost of operation law, the establishment suits own enterprise resources plan (ERP) under the information platform standard cost management system management system. This can promote enterprise's cost management level.
Key Words Cost management Activity-based costing Cost of operation law Cost agent Enterprise resources plan
