Research On The Standard Cost Management System Reconstruction XX Electrical Appliances Enterprise

In modern commercial society, with the gradual improvement of the marketeconomy, more and more industries begin standardization, and from a seller’s to abuyer’s traditional market. This means is that in the process of trade, the position ofmanufacturers and vendors transfer from the active into a passive position.In order toenhance their market competitiveness, The saving to the consumers has become oneof the most common means. In this process, the key to reducing the sales price, andalso ensuring their own survival and development lies in controlling costs. Costadvantage strategy is undoubtedly the key point to getting core competitiveness.Paper regards XX appliances enterprises as the research object, at first，discussesthe theory of the standard costs, cost control mechanisms and cost leadership strategyand other basic theoretical issues, which laid a theoretical foundation. And then, thepaper discuss the boundaries and standard cost management situation of XXappliances enterprise by the analysis of actual business operating, including sales andsize, and research the existing problems. Based on the above analysis, the paperreconstruct the elements and accounting system of XX appliances enterprise. Forexample, unify calculation rules and s BOM structure, business processes andperformance assessment improvement, and cost management organizational structureimprovement. Finally, provide the systematic safeguard in order to ensure the smoothimplementation on standard cost management.