The Study On Cost Control In JT Company Based On Standard Cost Method

Since Reform and Opening for 40 years,textile industry has become one of the mainstay industries in the national economy,also chinese textile machinery industry marketing share become more and more in the globe?Now textile machine face the globalization competition,product homogenization of serious phenomenon,especially,production cost impacted by lower cost which from Southeast Asia and South Asia countries,technology suppressed by Japan?Germany?Switzerland and other countries,So the more good cost control is for textile machinery enterprises,the more important it is?Base on the study background as upon,the thesis take JT company as the object of the study,it will start from the standard cost control system?Firstly,use the literature study method,review the literature which regarding cost control,clarify development history and concept of cost control,also including the theory of standard cost method?Secondly,through the field survey method,focus on the time before JT company implement cost control system,this thesis study chart of company organization?management system?financial report since 2013 year to 2017 year?production management status,comparing the financial result between JT company and JW company coming from the same industry,find JT company production cost is higher,product margin huge lower than the same industry's average lever,market share and revenue also decline year to year?Again,this thesis through the case analysis method,combined with PDCA management cycle theory,take JSC326 carding machine which the main product of JT company as an example,specific explanation of the standard cost,calculation standard cost variance,analysis the causation,and provide the solution?Finally,summarize establish standard cost system,needs to adhere to the "four principles",the implementation of standard cost system,also need six guarantee systems?The study findings indicates,direct material price control?material usage control?perfect training system?effective motivate system and others are all effect on the standard cost system implementation?Based on these findings,the thesis suggest optimize standard cost system of PDCA tool,so it can improve the targeted enterprise get more profit via standard cost system.