The management of the industrial production implies the use of some management systems and methods that take into account the nature of production, production type, production volume, the way of organising its performance, etc. Normally, the following can be used: cost objective management system; managerial cost management system; target cost management system; expert systems used in industrial production management. Within these systems and methods of management, the main issue is to compare the estimated costs with the target costs. The process of implementing the management system based on the costs is complex and implies: establishing the objectives, breaking down the objectives set by responsibilities, regularly analysing the results obtained, changing the objectives regarding the level of costs should it be needed, etc. The costs corresponding to the last batch, margins of production added or subtracted from the previous volume of costs are the marginal costs that differ from the average costs which concern the entire production of the industrial company. The size of the marginal cost may be established as a total differential cost or as a unitary differential cost, both being in mutual inter-conditioning relation. The expert system in the operational management of production can be used with good results, which is based on comparing some specific facts to those in the databases. Any expert system takes into account the existence of several modules, such as the knowledge base, rule base, knowledge purchase module, inference engine, inference mechanism, etc.
Research of Enterprise Cost Control Based on Target Cost Management
