The Applied Research Of Standard Cost Which Under SAP System

In enterprise management, the cost of management and control is an eternal topic. With the rapid popularization and application of enterprise information management, enterprise management model has undergone major changes, many of the company use ERP systems to enhance the company’s management, in particular the level of cost management; In the tide of economic globalization, the demand of customer have changed gradually from a single model, the mass production to the diversity, small batch production, the competition among enterprises is more intense, product homogeneity is becoming increasingly apparent trend, the acquisition cost of the competition advantages for enterprise development is particularly important. Because the external environment in which the enterprise has changed dramatically, the traditional method of accounting and cost management model has been unable to meet the modern enterprise management needs and demands of market competition, in order to adapt to this change, the company’s financial accounting methods and systems have changed accordingly. Enterprises should seize the opportunity to implement ERP, combined with the actual situation, via the use of advanced management theory and advanced ERP management system to help improve the cost accounting system and management control processes in order to meet the needs of the modern enterprise information management.JTY’s holding company is China’s FMCG industry leader, it has multiple product line, mainly engaged in the production and sale of instant noodles and nourishment. As the industry leader of fast moving consumer goods, Ding XIN advocates the cost leadership and path precision, by this way Ding XIN Group obtain good market share and perfect outstanding achievement. Among the above, standard cost played an important role.In this thesis, based on the theory of standard cost and ERP, we talk about the present situation of cost management, introduce the system and implementation of standard cost, summarizes the influence of implementation. By this way, we discuss how to make full use of the standard cost system in order to adapt to enterprise’s manufacturing environment. At last, we hope to make cost management more accurate and make the variance of standard cost more effective.