Application Of Standard Operation Cost Method In YD Company

Today,the people's economic level has greatly improved,and the pursuit of material life is also constantly improving.From the confrontation with hunger to solving food and clothing to the deep-seated demand for food,the trajectory of the national dietary psychology is very obvious,People began to pay attention to the safety and reliability of food processing.However,the domestic food processing industry faces many challenges: the introduction of new product types,the continuous invention of new technologies,and the fierce competition in product prices have all added a lot of obstacles to the development of the traditional food processing industry.In order to gain a foothold in the market competition and achieve significant development,it is necessary to do a good job of "grasping both ends and controlling the middle." At the same time,reduce costs and improve efficiency through effective cost accounting and control measures,and lead the competition at a lower cost.However,China's food processing industry still uses traditional cost calculation methods and control methods,which can no longer meet the pursuit of cost control by companies with increasingly complex product production processes,increased manufacturing costs,and high mechanization costs.Therefore,the need for a more advanced cost accounting management method is essential.This article mainly studies and analyzes the application of YD's standard operating cost method.By studying the production characteristics of the company's existing products and the status of cost accounting,it can be found that the company's cost accounting has deviations in the allocation of manufacturing expenses,the lack of adjustment to the cost forecasts and the lack of rigorous analysis of cost differences.On the basis of drawing on a large number of domestic and foreign research results,combined with the specificity of the industry,the standard operating cost method is cited to improve the company's current cost accounting problems and achieve the company's refined management goals.In the practice of the new method,through the standard operating cost method and the original standard cost method to analyze the difference in the company's product cost,the application effect was evaluated and analyzed,and the guarantee measures for comprehensively promoting the method in YD company were proposed.Provide some reference and help for other food processing companies.