Font Size: a A A

Study On Cost Manage Me Nt Improve Me Nt Of T Company Based On Standard Cost Method

Posted on:2020-06-12Degree:MasterType:Thesis
Country:ChinaCandidate:Q ChenFull Text:PDF
GTID:2392330623451971Subject:Accounting
Abstract/Summary:PDF Full Text Request
Wit h the rapid development of China's eco nomy and the continuous innovation of manufacturing techno logy,the highly sophist icated metal processing products represented by bimetallic band saw blade have gradually realized the localizat ion.However,due to the product ion and operation of bimetallic band saw blade is mainly small and med ium-sized enterprises,there is no specific standard in ter ms of techno logy and cost.Therefore,it is necessary to establish a standard cost system suitab le for bimeta llic band saw blade industry enterprises to impro ve cost manage ment,simp lify cost account ing met hods,improve the accuracy of cost accounting,control and reduce costs,and provide the basis for cost assessment.This paper ma inly focuses on the case analys is method,and combines the literature research and field research methods to study and analyze the cost manage ment o f T company.Through t he literature review of t he theory of cost manage ment and the actua l research vis it of T company,the current sit uat ion of cost manage ment o f T company is deeply ana lyzed.It is fo und that the current cost manage ment of T company has comp licated and extens ive process cost account ing and poor cost control effect.The assessment target set a general low-bind ing proble m,ma inly because T company relies too muc h on empir ica l data in the process of cost manage ment,lacks specific arrange ment standards for operation,and lacks detailed analysis of process production..In view of the above proble ms and reasons,after ana lyzing the feas ibilit y and necessit y of T company adopting standard cost method,this paper puts forward the specific measures to improve T company's cost mana gement by establishing standard cost system,so as to solve the above cost mana geme nt problems.First ly expounds the princ iples and procedures of establishing standard cost,next to establis h standard cost organization divisio n of labor are introduced,the project team will again from the formulat ion of standard cost met hod,the for mulat ion of standard cost process,a comprehens ive ana lys is of production p rocess,the cost of project of the establishment of standards,product standard cost and standard cost of testing adjust ment made the standard cost of T company,fina lly discusses the applicat ion of standard cost method can effective ly improve cost ma nage ment,he lp T company get a more accurate cost infor mat ion,simp lify cost calculat ion way,also optimizes the cost control target,and can effect ive ly control the cost,At the same t ime,the standard cost of the product will also provide the basis for the cost assessment.This paper hopes to improve the cost manage ment status of T company and furt her strengt hen the compet it ive ness of T company in the industry through this sche me.In addit ion,this paper also hopes to provide some practical application reference experience for enterprise cost ma nageme nt,help more sma ll and medium-sized manufactur ing industr y to improve the leve l of cost manage ment,simplify cost account ing,strengthen cost control,deepen cost analys is,and optimize the cost assessment method.
Keywords/Search Tags:Cost managemen, Standard cost, Production cost of band saw blade
PDF Full Text Request
Related items