关键词: 离散制造企业, 成本计划, 成本控制, 企业管理

Abstract: The cost management of the intermittent product manufacturing enterpriseis very complex. After analysing the complexity of cost plan for the intermittent manufacturing enterprise， we bring on a three-stepped method for cost plan，which combines the traditional budget method through the top-to-down and bottom-to-up control policy， synthesizes the budgets to make decision by the way of task-relative computation and task-irrelative computation and builds the final cost plan. This method sovles the question of the complex cost management for intermittent manufacturing enterprise . In addition， we briefly introduce the software system developed to support this three-stepped cost plan method.

Key words: intermittent product manufacturing enterprise, cost plan, cost control, enterprise management