Study On The Construction Of Cost Management System For Multi Variety And Small Batch Manufacturing Of S Company

With the development of economic globalization,the competition of manufacturing enterprises in China is becoming increasingly fierce,and the development of enterprises is becoming more and more difficult.In particular,with the guide of global strategy of industry 4.0(the fourth industrial revolution)and the 10-year national plan of(Made in china 2035),manufacturing industry is facing unprecedented opportunities and challenges.Cost is the resource that the enterprise spends to produce certain product in a certain period,It is the reaction of enterprise's management ability and competition ability.The competition of manufacturing enterprises in the market today is the competition of cost management level,Therefore,in the aspect of strengthening the cost management ability,is the focus of the development of modern manufacturing enterprises.However,the traditional cost management methods and gradually out of line with the needs of modernization,Manufacturing enterprises can not only focus on financial cost management level,but also need to strengthen their own cost management,to understand the cost structure and cost characteristics in all aspects.Information technology changes the way of obtaining accounting information.Traditional complex accounting data processing has become very easy and accounting data is easier to track.In the traditional cost accounting,a large amount of computation in the data collection needs to be artificial.no longer exists the corresponding is the cost accounting can get real data in real time.But the historical cost principle(or provisional estimate)adopted by the accountant forms the difference between the accounting period and the final cost,which mainly performs the time difference in inventory.This paper constructs the ABC-order method real-time costing system,the activity-based costing is used for indirect expenses and share the cost of finished product delivery in the material inventory in order to get more authentic and useful information.The concept of time difference is proposed for the stock's material variance and related accounting treatments are designed in the Tax law and current accounting standards.In the current ‘Internet +' environment,personalized customization of products will increasingly become the trend of market demand.The production situation of multi-variety and small-batch will also become more and more obvious and get more and more concern for corporations.This paper analyzes the cost management of multi-variety and small-batch manufacturing industry and puts forward the idea of the cost management mode of multi-variety small batch manufacturing based on the relevant theories and practical methods.This idea is based on the basic theory of traditional cost management and the advanced concept of operation cost management.Based on the case analysis and the successful experience of the existing theory and the actual work,some suggestions are put forward for the practical application of the cost management of multi-variety and small-batch manufacturing enterprises.And by studying and summarizing the cost management system of multi-variety small batch manufacturing enterprises.Manufacturing enterprises will have stronger comprehensive ability and market competitiveness,and get better market development in the future.