The Design And Implementation Of Standard Cost Management System For TDG Soft Magnetic Manufacturing

As the Chinese market economy develops continually and the global economic integration proceeds more increasingly, our companies are inevitably involved in this fierce competition. Thus, it becom es a crucial topic for m odern company to discuss how to improve their profitability. If company eager to remain unconquerable in this global market, it is necessa ry to put ef fort in both directions: from the broad perspective, it is cruc ial to increase the market share, which m eans to increase the quantity. From the company perspective, in order to increase the product m arket competitiveness it is also necessary to decrease the cost of the product. In other words, with the purpose to progressively m aximize the profit of product, it is im portant to achieve the finished product standard cost through technical i mprovement and lean management.This paper focuses on the design and achievem ent of sta ndard cost program. This module is a branch of Finance m odule, and its data is derive f rom several relevant systems, such as Human Resource subsystem, production facility subsystem, purchasing subsystem, manufacturing technology and parameter of standard finished product subsystem, and finished product stan dard BOM. This paper also focuses on the design of standard cost structure, and finally to calculate the standard cost for each product. From the macro point of view, the objective of this paper is to analyze the origin compositions of com pany budget. Mo reover, it aim s to stan dardize the manufacturing cost details through concrete and actual cost composition restoration, and also use for the data basis of manufacturing technology improvement.This project fulfills the goal of design and online-use for standard cost management system though data integration of each subsystem, lean management and TOC management. Its practical application effect is that the standard cost is produced as the order is taking. Also, it generates one-to-one corresponding data between actual cost and standard cost. The param eter of each sub-bran ch in this standard co st management system is adjustable, so devia tion from standard cost is controlled in 10% for new product and product rem odel. Moreover, this system is working smoothly.The design is using DELPHI7 as its programming language platform, UFIDA-ERP-U8 software platform as its data base, and SQ L Server 2008 as its content mange system. The m ain calculation process is accom plished by content manage system through stored procedure, and it uses C/S architectural pattern, which is the same as UFIDA system platform. Since it applies relevant basic data from UFIDA platform, a perfect m atch is achieved between content m anage system and UFIDA platform.