The overall idea of ??cost control of CNC machining process
       1. Management innovation is the driving force for the development of the enterprise: the process cost control method, as far as we are currently in the industry, the manufacturers are in the process of exploring methods, there is no forming method and theoretical introduction, it is completely a new method of exploration. The innovation of management concepts can stimulate the desire of all managers to create, promote the continuous development of things, in terms of cost control, change the way of thinking in the past, engage in the management of focusing on things to indicators to the main human behavior, and change the past Traditional management methods. Traditional management methods have a more positive effect in a certain vertical position. However, with the passage of time and the continuous improvement of productivity, the internal production management of the enterprise has produced a lot of incompatibility, continuous innovation, and cannot adapt without reform. The development of enterprise productivity. Therefore, management innovation is the reform that occurs within the enterprise and the driving force for the continuous development of the enterprise. From the management point of view, the process cost is also an adjustment of the internal production relations of the enterprise. The starting point is if these innovative ideas are integrated in cost management. , It can also mobilize the management enthusiasm of managers and operators at all levels to the greatest extent, which is more conducive to promoting the improvement of corporate management.

        2. Summarize the development of the past work: As early as the late 1980s, some companies in the machinery industry started the target management work. Over the past ten years, there have been no major breakthroughs in cost management, but they have accumulated Some experience, comparatively carried out cost management, the past target cost management work still stays in theory. Analyzing and summarizing the past, we came to the conclusion that the cost management in the past focused on management work, emphasizing how to issue indicators, while ignoring the implementation of the responsibility of the responsible person. In view of this situation, find a kind of both management It also pays attention to standardizing the cost control methods of human behavior activities. The overall work idea is to summarize the positive and negative experiences in the past work, analyze and study the existing problems, find solutions to the problems, and the idea of ??opportunity, summed up a kind of thought The management method of controlling the cost from the beginning of human behavior activities in the process of screen energy. The method absorbs some good practices from the past work, incorporates some modern management accounting theory of responsibility, enhances the operability of the method, and is more suitable The current development of enterprise cost management.