Standard Cost Management Investigation In A Company

With the increasingly fierce competition in the market,The raw material prices continuous rising against with mobile phone market price reduction strategy,there is no doubt to bring huge cost pressure to mobile phone antenna supplier.A company invested by one US group,not only face the cost pressure,but also need to face China's domestic mobile phone antenna supplier direct competition.Even though we have huge opportunities on smart phones marketing in China,it's hard to compete with local supplier.the enterprise want to survive in such a background and keep the continuous competitive,A company must develop one scientific,reasonable,and can better support company for decision-making cost control system.Cost management is the key of enterprise management,and cost advantage is one of the core competitiveness of enterprises.Europe and US developed countries made a theoretical research results in cost management,and accumulated a lot of practical experience,China manufacturing company can use it for reference.In numerous cost management method,standard cost method widely admired by Chinese manufacturing enterprises.Therefore,this thesis mainly focus on the research for A company standard cost management.Firstly focus on cost management and standard cost management.Fully studies the basic concept of standard cost method,general implementation conditions,depth study how to setup standard cost and standard cost variance analysis method,and analyze the advantages of the method of standard cost method and the limitation under the condition of new production.Due to the standard cost management is based on the company's internal operation management environment,therefore,this thesis analyze the basic situation of A company,including main products,operating status,organizational structure,etc.Fully understand the current situation of standard cost management system in A company,researched the core institution of the standard cost management,relevant management system and information management platform.Through this investigation,we can find the shortage of current cost control.And provide some improvement suggestions for current cost control process.Finally,release standardcost management actions of guarantee to make sure cost control process can be continuous improvement in A company.From the process of standard cost management in A company,and the case of this company can be prove that standard cost management can be provide more accurate cost information than traditional cost control method,provide more accurate information for the enterprise market pricing.In a word,according to the research of the standard cost method and the problems found,not only for A company,also for other general manufacturing enterprises have certain reference significance.