Research On Standard Cost Management In Continental

With the development of enterprise and popularization and application of information system, the manufacture plant complex production process and variety of product to make the manufactory cost management more difficult, the traditional production cost management can not adapt to the requirement of manufactory enterprise development. We need a cost management system which could reflect comprehensive information, and provide timely and exact cost information for the enterprise, support the plant management to better understand the operation situation, and provide information for enterprise continually raise performance from finance perspective.This paper introduced the related standard cost theory, standard cost's form and development, and the meaning to management control. It regard the automotive enterprise as the background, from the manufactory cost management, study production plant business process, analysis and control the cost management, raise the standard cost management system which applicable to the character of manufactory enterprise.In this paper, start from the budget of continental group, apply budget to control business, expatiated on standard cost set up, standard cost variance calculation and analysis, and variance account booking. And also describe the relation of cost center planning, budget profit & loss and standard cost calculation sheet, and also explain full cost and marginal contribution used in enterprise.