Research On Standard-Sample Cost Calculation Mode

Cost is an important factor that affects the competitiveness of enterprises. The laggard cost calculation mode and cost control method will directly affect the cost control lever. Nowadays, reducing cost and saving consumption have become the objective need of constructing economical society. Furthermore, with the development of network and the accelerating process of enterprises' information, the market competition faced by enterprises becomes more intense. Under this situation, enterprises are paying more attention to the matter of cost control.This paper takes use of cost calculation theory, cost system control theory and motivation theory. It analyzes the cause of innovating cost calculation mode and points out that the recent manufacturing cost calculation mode has no function of cost control and the traditional standard cost and quota cost is lack of efficiency of cost control in the condition of market economics. On the basis of this, this paper puts forwards the principles of the innovative cost calculation mode, analyzes the characters of this mode and sets up standard-sample cost calculation mode.Based on network environment, this paper sets up dynamic standard cost and sample cost in standard-sample cost calculation mode and designs the calculation process of this mode. It sets up the pattern of cost assessment and rewards. On the basis of this pattern, this paper takes use of the data of HDMC to practically analyze the effectiveness and scientific of this mode. Finally, in order to spread standard-sample cost calculation mode, this paper puts forwards some practicable suggestions.