Research On Application Of Standard Cost Method In Xinyoute Company

In recent years,China’s steel manufacturing industry has risen.With the development of the real estate industry,steel structure manufacturing enterprises have become more and more important in the national market share.However,China’s steel structure industry is currently in an embarrassing stage of low entry barriers,fierce market,and mutual bidding and bidding,so it is a general trend for the steel structure manufacturing industry to enhance the competitiveness of enterprises.At present,the traditional cost control methods used by most steel structure manufacturing industries can no longer meet their healthy development,so it is particularly important to improve the cost control system of the steel structure industry.Based on the above research background,the thesis takes Xinyoute as the research object,consults domestic and foreign scholars on the standard cost method,and starts from the theory of cost control and standard cost method,and analyzes Xinyoute through field research.The company’s financial status and cost control system found that Xinyoute had problems in the production process of high material procurement costs,low material input-output ratios,high wages of workers,and production capacity that failed to meet expectations.These problems are caused by Xinyoute’s lack of control over the material picking system,insufficient technical skills of employees,unscientific supplier evaluation and selection,lack of employee motivation and assessment system,and lack of awareness of cost control by employees.Therefore,according to the existing problems and reasons of Xinyoute Company,taking the company’s main product cross-column steel structure as an example,the standard cost method is combined with the PDCA cycle theory to construct a standard cost system,and the entire production process of the cross-column steel structure in 2019 is simulated and implemented.Standard cost method,difference analysis and expected effect evaluation.In the end,it was found that the implementation of the standard cost method can indeed effectively reduce the production cost of cross-pillar steel structure products and increase the profitability of the enterprise.In response to the current problems and causes of Xinyoute,the guarantee measures for the smooth implementation of the standard cost method were proposed.It includes three aspects:improving the organization and management system,improving the performance appraisal management mechanism,and improving the training system.The thesis has 18 pictures,19 tables,51 references.