A STUDY ON INTEGRATED COST ENGINEERING SYSTEM FOR MANUFACTURING ENTERPRISES

摘要

The theories, methods and applications of integrated cost management are important topics of research in cost engineering. In the modern view, cost is the benefit trade-off among the users, producers and suppliers. Cost engineering has undergone the initial management merely in manufacturing enterprises, the various cost engineering theories and methods in the different phases of cost phases are related to each other and each cost function cannot work effectively by its own. In the manufacturing enterprises, there are kinds of functions in different characters, so the cost needs analyzed from various related factors and sides. As to the definition of cost engineering, at first, it was called project appraisal, the function was estimating the rough cost of an architecture project before its commencement. And then with the development of cost management, the definition of cost engineering appeared. In Kenneth K. Humphreys & Pual Wellmanis' book, Basic Cost Engineering, cost engineering is the application of scientific and engineering principles and techniques to problem of cost estimation, cost control, business planning and management science. And in ESA's definition, cost engineering can be considered to encompass a wide range of cost-related aspects of engineering and programme management, but in particular cost estimating, cost analysis/cost assessment, design-to-cost, schedule analysis/planning and risk assessment. All these definitions face project, but in fact, it works in all the activities of a manufacturing enterprise, such as R&D, production, quality function deployment, marketing and evaluation. To achieve the effective cost management and control, it's necessary to integrate the correlative cost engineering methods with other techniques. This paper will show and analyze the definition of cost engineering in manufacturing enterprises, and the paper studies cost engineering theories and methods in depth. Based on the analysis of the current problems of the research and application of cost engineering, this paper clarifies meaning of integrated cost engineering system and analyzes mechanism of it. The paper applies systematic and integrated methods to analyze this integrated cost engineering system, and presents reference model and cost management method system for integrated cost engineering. The results in the paper are base on implementing integrated cost engineering system.