The globalization of the market economy,enterprise’s living environment and the management situation,great changes have taken place in enterprise’s economic benefit under the influence of various factors,including the cost of management control and improve performance directly decide the production and development of the enterprise.Among various kinds of cost control of product cost control and improve the most important,profit of a business,is the key point of cost improvement projects.In the rapid growth of the company sales of G J products,for example,J products appeared variety,small mass production,installation complicated features,such as customers and put forward the high product quality,short delivery requirements,such as step by step,lead to J products from standardized production evolved into the personalized production.And the traditional cost management and control system is a single,unable to meet the personalized custom now J products cost accounting and control needs.Therefore,promoting the homework cost method in the application of J G company.This paper expounds the domestic and foreign research present situation of cost control,this paper introduced the homework cost method used in J product cost management and control.J is mainly composed of the cost of the product management cost,manufacturing cost and installation cost of three large.In this paper,we study how to go from the three parts for J products corresponding cost control scheme.First of all,from the management process is optimized,find the best management pattern carries on the management of the product.Then,reorganize J product line;Again for J product manufacturing process cost control scheme is designed,the process of J product costs consist of direct materials,direct labor and manufacturing costs,on the basis of the analysis J products operations,again to J product manufacturing cost control scheme design stage cost content;Finally,the design scheme of J product installation phase cost control,through the analysis of process of J product installation,find the key control points,design control process.J product cost control scheme implementation after a period of time,it is concluded that the latest cost data,the standard cost and budget of cost,compared with that of the traditional accounting analysis of the causes of the formation of cost difference,it is concluded that the homework cost method in J products have a significant effect on cost control.Based on the theory of homework cost method,to learn and use,combined with the J G company product cost accounting control application scheme,after analysis of the control of the J products,targeted for enterprise product cost management and control,optimize enterprise cost control management process,used in a variety of means of cost control,improve the efficiency of enterprises,the enterprise economic benefit maximization. |