在競爭的市場經濟與全球一體化的環境下，我國企業面臨著前所未有的競爭壓力，成本問題一直是我國企業進一步發展和提高競爭力的瓶頸。企業需要更好的成本控制方法，以便更有效的控制成本。
本文在成本企畫及其相關問題全面概述的基礎上，結合車燈行業成本管理現狀，闡述成本企畫對于車燈行業的適用性，并就車燈行業推行成本企畫可能出現的問題進行了分析，從而提出應對車燈行業應用成本企畫問題的解決方法。
文章由成本企畫的概念開始，介紹了成本企畫的含義及特點，從成本企畫的方法、目標入手總結出車燈行業啟用成本企畫管理模式的現實意義。根據車燈行業成本管理現狀，提出車燈行業實行成本企畫的可行性與必要性。成本企畫控制是一種高效成本管理模式。成本企畫本來就起源于日本汽車制造行業，它有很多適用于車燈行業的特點。因而車燈行業推行成本企畫是歷史的必然，勢在必行。文章就車燈行業推行成本企畫管理方法提出了六點具體建議，包括推行及時制；零庫存；六西格瑪管理；技術攻關；企業文化的建立；績效考核制度的建立等。
關鍵詞：成本企畫 車燈行業 車燈行業成本企畫
Light industry Costing Study
ABSTRACT
In a competitive market economy and globalization environment, our enterprises are facing unprecedented competitive pressures, the cost issue has been to further develop and enhance our business competitiveness bottlenecks. Companies need to better cost control in order to accurately control costs.
Planning Based on the cost of the introduction of Planning to conduct a comprehensive cost analysis, combined with light industry, Cost Management, Cost Plan described the applicability of the light industry to light industry to Cost Plan analysis of problems that may occur, thus proposed response to light industry is facing problems of cost management solutions.
The concept of the Cost Plan began, describes the meaning of cost and features of Planning, Planning from the cost method, the target light industry to start opening summarized Cost Plan Management practical significance. According to light industry, Cost Management, Cost Plan with light industry, the cost of management of the feasibility and necessity of Planning. This paper analyzes the cost of Planning control of strategic thinking is an effective cost management. The basic idea is to start from the cost of the origins of place, which focuses on the origins of the content is the cost occurred, which measures the cost of the focus is the origin place. In this paper, light industry enterprises in implementing Costing management practices proposed six specific recommendations, including the timely implementation of the system; zero inventory; Six Sigma; technology research; the establishment of corporate culture; performance eva luation system was established.
Cost management for our history and reality, competition began to take shape, competition requires managers to continue to reduce the cost of thinking, Costing management is a desirable option. Especially for light industry, Cost Plan is derived from Japanese automobile manufacturing industry, Costing a lot of features for light industry, light industry to Cost Plan is driven by the tide of history, is imperative.
朗讀
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Key words：Cost Plan Light industry Light industry Cost Plan
