Core Insights - The manufacturing industry is facing profit pressure due to current international situations and market volatility, necessitating urgent cost management and efficiency improvements [2] - The core challenge of cost management has shifted from internal efficiency of single production units to systemic collaborative management across multiple production organizations and processes [2] Pain Points - **Puzzle Challenge**: The complete cost structure of a product is fragmented across subsidiaries, making it difficult for group-level management to quickly and accurately piece together the overall cost [3] - **Black Box Operations**: The value creation and cost loss between production stages remain unclear, complicating the assessment of efficiency and effectiveness at the group level [4] - **Disconnection Between Ideal and Reality**: Adjustments made during production due to material availability or cost control pressures lead to discrepancies between actual production BOM and design BOM, making it hard to trace cost differences [5] Solutions and Strategies - Establishing a management system that penetrates production organization boundaries to restore full-chain cost data and drive collaborative cost reduction is essential for high-quality development [2][5] - Utilizing existing information systems and data to reflect the overall value of products at the group level, while respecting the differences and business logic of each production stage [5] - Implementing a penetrating analysis path that guides managers from identifying macro issues to pinpointing micro root causes, thus enabling effective application of cost data [8] Cost Management Framework - A multi-dimensional cost analysis framework is proposed to transition from cost accounting to cost planning, allowing for proactive cost control and enhancing product cost competitiveness [10] - The framework emphasizes the integration of cost data streams to provide a comprehensive view of costs, enabling informed decision-making based on a unified cost landscape [10][11] Monitoring and Action - Utilizing dashboards to present key operational indicators and trends, helping to identify abnormal fluctuations in product lines or customer groups [12] - Analyzing the structure of abnormal indicators to trace back to specific cost types, facilitating actionable insights for procurement and operational improvements [12]