本文分为五部分：第一部分导论，论述文章的研究背景，研究目的、国内外现状；
第二部分理论部分，主要是论述成本管理的概念、意义、目标和方法；第三部分现状分
析，对 TW 公司成本管理的架构、职能划分、管理内容等现状进行分析，指出成本管理
中存在的问题。第四部分论述实时成本管理体系的构建和保障措施，构建管理流程和方
法，提供解决问题的方法和渠道及实施成本管理体系的保障措施。第五部分结论概括总
结本文的成果及后续的研究方向。
关键词 成本 成本管理 目标成本 标准成本 作业成本 实时成本
As the investment of power construction, power transmission and transformation
industry rapidly expand, transformer market competition becomes more intense, at the same
time, and raw material prices continue to rise, make the enterprise profit space smaller. In
order to further improve the enterprise competition strength, the enterprise must strengthen
the cost management and control. In this article, through combining theory with practice,
using qualitative analysis and comparison analysis, in transformer manufacture for instance
model, object, content and methods of cost management research, analysis of the current
problems existing in cost management. By using the modern information technology,
construct the enterprise characteristic of real-time cost management methods, a
comprehensive system to reflect the accounting object at any time in the manufacturing cycle
and dynamic cost and actual cost, cost accounting and cost control goals, promote
competition ability for manufacturing enterprises.
The paper is divided into four parts, part I discusses the research background, research
purpose, present situation at home and abroad; part Ⅱ mainly discusses the concept,
significance, goal of cost management and methods; part Ⅲ is the present condition analysis,
through analyzing TW Company’s cost management function, management content and
present situation, points out existing problems in cost management. Part IV is the
improvement methods and safeguards, he establishment of real-time cost management system,
and builds management processes and methods, provides the methods and channels to solve
the problem and real-time cost management system safeguards. Part V is the Conclusion part
summarizes the results and future research direction.
Keywords: Cost; Cost management; Target cost; Standard cost; Activity-based Cost
Real-time cost
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