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The Study On G Company’ S Cost Control Based On The Standard Cost System

Posted on:2016-03-10Degree:MasterType:Thesis
Country:ChinaCandidate:Z Y ChangFull Text:PDF
GTID:2309330482976617Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the continuous development of market economy and the improvementof local economic system, and the development of information technology,more challenges is coming and also opportunities.To improve the market competitiveness is necessary for survival space. More and more companies pay attention to cost control what is the important point of company management. In an increasingly competitive market,cost control is the important safeguards for company to survive and sustainable development, also to protect against internal and external pressures. It is extremely urgent to improve company cost management system, strengthen the quality of staff training, and establish full awareness.G company is established in 2010.There are manufacture,engineering and technical service, trade,transportation and other business sectors in it. This paper will put manufacturing sector as the main research object. The products of G mainly aimed at casing and cementing market.So it presents specific market and high technology. G company will put cost control in the height of the strategy in order to adapt to the needs of the development market. Based on the background, this paper studied some problems in G cost control,and it designed the standard cost management system for G’s specific circumstances,and it provided reasonable advises. At first, this paper briefly introduced the present situation of G company, and analysed about G company specialized manufacturing sector of sales market, what is high degree of product standardization of reality.The discussed the importance of G company’s cost control. Afeter discussing the procession of G company’s existing cost control present situation,this paper analysed the problem for its lack of cost control mechanism, the cost control system is weak, the target set is not accurate, the risk assessment is not matched, the lack of process control, assessment and incentive mechanism is not perfect, the information quality is not high, the information communication is not smooth and other practical issues in cost control. And explained the necessity of establishing standard cost system.To design standard cost management system for G company’s specific situation. Finally according to the standard cost control system design, cost center division, cost standards, the actual cost of collecting and recording, standard cost difference analysis, cost center performance appraisal process. Put forward a sound rules and regulations, improve the cost control system, cost control of the whole process, cost conscious staff, detailed cost data, strengthen information flow and further explore the reform of the workers’ wage policy and other security measures...
Keywords/Search Tags:cost control, standard costing, cost center
PDF Full Text Request
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