Application And Research Of Standard Cost In Enterprise Cost Control

In recent years,international attention on energy issues has been increasing,and the global energy conservation and new energy vehicle industry has been developing rapidly.Driven by both the environment and policies,China's new energy vehicles have a rapid development momentum and broad market prospect,but there are also problems such as outstanding charging facilities,urgent breakthrough in power battery technology,and industry standards to be standardized,which restrict the implementation and development of electric vehicles.Based on these market pain points,since 2014,YD has started to invest to build mobile power grid,an integrated network of electric vehicle charging and replacing stations with smart city functions.The mobile power grid provides electric vehicles with "slow charging,quick replacing,and change-oriented" energy replenishment services.At the same time,functions of energy transfer,big data acquisition and application are realized by integrating power batteries into its own network system.Paper from the perspective of enterprise cost control,the current situation of cost control of the case company,using the standard cost management related theory,build a suitable case company's enterprise standard cost management system,and from the sound corresponding cost management system,strengthen the consciousness of staff costs,improve the performance appraisal mechanism,speed up the informatization construction in this paper,the corresponding guarantee measures.In this paper,the first chapter the introduction part,mainly introduced the research background and the topic selection basis,for domestic and foreign scholars research on standard cost management is reviewed and summarized,and introduced the main research ideas and research methods of this article,the second chaptertheory part,mainly summarizes the standard cost management concept and successful cases.The third chapter analyzes the present situation and existing problems of cost management in YD power company.The fourth chapter constructs a standard cost management system according to the actual situation of YD company in accordance with the design of standard cost control system,cost center establishment,cost standard establishment,actual cost collection and record,standard cost difference analysis and cost center performance assessment process.In the fifth chapter,in order to effectively implement the standard cost control system,it puts forward some safeguard measures,such as perfecting the corresponding system,strengthening the staff cost consciousness,perfecting the performance appraisal mechanism and accelerating the informatization construction.