Research On Selecting The Cost Management Mode In A Company

With the rapid development of China's national economy,the expansion of city scale and the surge of population,governments at all levels attach great importance to the planning of urban rail transit construction and development.As one of the important cities in the northeast of shenyang,liaoning province,th e urban planning and construction of the rail transit soon.To 2020,Shenyang to prepare for the construction of rail transit network is composed of five lines,early need planning and 644 vehicles.For the domestic enterprises who provide the subway mechan ical and electrical equipment,is a good opportunity for development.A company reference the cost of production orders the collection mode from its group enterprise production cost collection mode,after ten years of operations,clearly appears the phenomenon of acclimatized.In this paper,on the basis of literature review and theoretical analysis,combined with the actual cost of A company management target,from the standard cost,cost calculation and analysis and etc.total four aspects analyzes the company cost management present situation,found the company cost management mode is the standard cost,the actual cost deviation is too large,the cost allocation standard general summarize distortion in a single product cost and so on.Aiming at the existing problem of company's current cost management mode,the author will present a more advanced method of target cost management and activity-based costing management unifies,give full play to the advantages of both,build based on Target-Activity cost management mode,and in A company advocate complementary variable for the pilot production workshop,applying the model to simulate calculation the cost of production,compared with other product line of cost data,analysis of the differences and advantages,in order to solve the shenyang CSR cost management problems that exist in the process.In this paper,based on target-homework cost management building and using management mode,aiming at A company is better than the current cost management mode is put forward,in order to solve the company cost which is difficult to control the problem in the process of cost management,improve the level of the cost control.