Abstract

This paper analyses the characteristics of intelligent manufacturing and discusses the influence of intelligent manufacturing on the subject, content, structure and method of cost management. Firstly, we indicate that intelligent manufacturing will expand the subject of cost management from individual enterprises to supply chain, and ultimately achieve the lowest cost of the supply chain. Secondly, intelligent manufacturing will enrich the content of cost management, make the R&D cost management, environmental cost management and quality cost management can be used. Thirdly, intelligent manufacturing can accurately identify operations and calculate direct costs. It will reduce the proportion of direct labor and manufacturing costs. Finally, with the assistance of cloud computing, the big data generated by intelligent manufacturing facilitates the implementation of operating cost management, supply chain cost management, and environmental cost management. This research has a certain significance for enriching the cost management of intelligent manufacturing.

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