The Research Of Standard Cost Management Applied In Sheet Mental Enterprise

With the deepening of reform and development, China’s more opening to the worldmarket than before, many multinational enterprises have been dashing in China that has apopulation about1.4billion, they compete fiercely with local companies, especially in2008when Chinese government unified the two enterprise income-tax laws betweenforeign company and local, the competition is particularly fierce. Nowadays despite thecontinuous bribery scandals from top pharmaceutical companies in the world such asJohnson&Johnson Medical, GlaxoSmithKline and so on, many enterprises remain to fixtheir eyes on technological innovation and cost control under the laws, they are trying toprovide better products with advanced features and low price to cover the market, and thefavorable sales price depends on the position in the supplier chain and self-cost control.Recent years, Chinese Sheet-metal companies are developing rapidly for theincreasing demand from the world, and have become the main supplier, but thosecompanies appears the general character with large number and low competition. As theintegration of globe economy, the competition is becoming more fiercely in Sheet Mentalindustry. Chinese enterprises in this field, besides to increase the advanced equipment andimprove the product quality, another key factor is to strength the cost management, avoidthe resource wasted and used with low efficiency.This paper focuses on the subject of the Standard Cost Management (SCM), first of all itintroduced briefly the theories related to cost control from both domestic and foreign countries,then analysis the situation of Sheet Metal industry of China and put off an entire scheme abouthow to execute Standard Cost Management. Last use the company H as an example to prove thevalidity and rationality of SCM that is adapted in Sheet Mental industry...