Research On The Application Of Standard Cost For Cost Management In Enterprise

Since 1919,American Institute of Cost Accountants give great impetus to the development of standard cost,thus standard cost become one of theoretical research method in accounting.Until now,standard cost is the widest used and the most effective method in application of cost management in the world.By carding the standard cost research and literature review at home and abroad,this dissertation analyzes cost management of S company in manufacturing,with the following research ideas,“theoretical research and research status,the introduction of S company,problem analysis about standard cost system and the result of carrying out standard cost system,standard cost system optimal design”.This dissertation has given optimum proposal about the way to design and improve the standard cost system about cost management within S company.The main portion of this dissertation has three sections.Part one,S company set up standard cost with the help of work analysis and historical data,divide Routing process flow into four departments,calculate A product standard cost of BOM and Routing.Part two,there are three problems in the advance control,intermediate control and afterwards control in the current situation of S company.Part three,in term of the problems in part two,S company optimize the standard cost in advance control,intermediate control and afterwards control.With the grand plan of “made in China 2025”,the tests facing will be more severe of the manufacturing industry in China,so,the perfect cost management system is significant.We have to solve the problems,to design and improve the standard cost system,for the long-term development of the manufacturing industry.