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In the rapid development of the market economy , China's economic environment has changed dramatically , and the cost of traditional management thinking has been unable to meet the modern concept of the cost . Especially machinery manufacturing enterprises , cost management is not just isolated to reduce costs , but should be based on the overall corporate strategic goals and corporate external environment , and establish a sense of modern cost management , from the comparison of the costs and benefits for cost optimization , combined with the actual situation , and make full use of modern advanced cost management methods to enhance the competitiveness of enterprises . In this paper, the project cost of machinery products on the basis of the system analysis , drawing on relevant research results at home and abroad , combined with the actual overall design cost management system under the project mode of operation of machinery products . Classification imputation project cost of machinery products , respectively, from the cost of the machinery products , the product project cost decision, purchased parts , the Association and homemade pieces cost control points to proceed , pointed out how to select an appropriate mode of production , as well as It should be noted that in all kinds of parts cost control process issues and problems . Selected homemade parts , on the selection of its component parts , should proceed from the interests of the overall enterprise , consider transfer pricing issues in the enterprise . And to analyze and illustrate with examples of theoretical explanations . The combined cost of the principle of optimal allocation of the spirit of the lowest cost , cost control refinement to the optimal component costs . Cost control , cost control model through various types of parts and the integration of the decision-making and control , in order to better achieve the goal of optimal total cost . Also consider the cost based on comprehensive consideration to the nature of the components of the company's core product , the technology -leading products and the products of a confidential nature , the parts of the choices made ??or purchased may be necessary to the objective situation . From of the cost of machinery products , the overall framework of the building , each part of the cost of control points as well as cost control model to build several aspects are discussed , pointing out that from the management of the cost of parts , the purpose of strategic cost management , thereby strengthening the mechanical product cost management.
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