Modern Social Science Research

With the continuous changes in the domestic and international environment and the increasingly fierce market competition, for enterprises to survive and develop in the competition, they must, while ensuring product quality, safety and delivery cycle, make every effort to reduce product costs. However, in Chinas military research institutes, there are still widespread problems such as weak cost awareness and outdated cost accounting and management methods, which result in the inability to effectively control product costs and are no longer able to meet the requirements of cost management in the highly competitive market environment. Based on this, Research Institute A, taking the theory of comprehensive cost management as the foundation, has reorganized and optimized the internal value chain business processes, quantified resources and activities in monetary form, established an effective incentive mechanism to stimulate employees sense of teamwork, and effectively connected the enterprises strategic and business goals with the organizational, job and individual goals within the enterprise. Promote the improvement of cost control capabilities at each stage of the process, thereby enhancing the overall competitiveness of the enterprise.

Military research institutes; Comprehensive cost management system; Standard cost control; Value chain management