Electronic Enterprise Production Cost Control Research

This paper chooses Shenzhen Xinwangda Electronic Technology Co.,Ltd.as theresearch object,through field research and interview,using the target cost method,activity cost method and PDCA cycle method,and the use of flow chart model,from theanalysis of the company's production characteristics and the paper analyzes thepresent situation of the production cost management and control of the company,andanalyzes the four aspects of the cost budget,purchase material,manufacturing andactual consumption of the control there are improper selection of accountingmethods,cost control awareness is not strong,the quality of staff is not high lead topoor implementation of the cost control system and other issues.In particular,the costof the budget and the actual difference is large,procurement system loopholes,procurement plan implementation of arbitrary,production and processing informationis not smooth,used in the traditonal cost accounting methods do not meet thecharacteristics of high-tech enterprises and electronics manufacturing.etc.In view ofthe problems found in this case analysis,this paper puts forward Technology Company,first put forward the target cost of the company,and then choose the activity costchecking method which accord with the characteristics of high-tech enterprises andelectronics manufacturing industry.To further improve the PDCA cycle,to build a newcost management system,in order to achieve the design,procurement,production andsales and after-sales service cost information and related data integration andintegration,establish and improve the company's cost management contron system.Finally,in order to protect the use of the cost management system,there safeguards areput forward:to establish the awareness of full cost control,to improve the professionalaccomplishment of the employees,to pay attention to the integrity and rationality of theoriginal vouchers.