Research On Construction Of SLEC Standard Cost Accounting System

The research of cost management theory can provide enterprises with the theory and help enterprises to solve the cost problem.Considering the different situations of each enterprise,the targets of cost management for each enterprise varies greatly.To realize the goal of enterprise cost management,we must study and construct a set of cost accounting system which is suitable for the enterprise management characteristics.As one of the tools of cost management theory,standard cost accounting system can help enterprises better achieve their management goals by establishing cost standards in enterprises,implementing cost accounting standards,analyzing the difference between actual cost and standard cost,and organically combining cost feedback control and accounting functions.Compared with actual cost accounting system,standard cost accounting system can provide the cost forecast,cost accounting,cost variance analysis and control,as well as performance assessment.It can improve enterprise cost management by reducing cost to improve profitability,further accurate pricing,can help enterprises to strengthen the market competitiveness of products.Shanghai Legrand Electronics Co.,Ltd.is taken as research object.Base on the study of cost theory,the actual cost accounting system currently adopted by SLEC cannot achieve its cost management objectives.SLEC improve its cost management ability under the guidance of cost management theory,standard cost accounting system theory.These will ensure SLEC to achieve its cost management objectives.At the same time,various safeguard measures are put forward to provide guidance for the enforceability and operability of the standard cost accounting system from theoretical research to practical implementation.According to the research conclusion of this article,the standard cost accounting system can solve many problems of cost management for SLEC,including the refinement of cost accounting items,the establishment of product cost standards,the implementation of reliable cost difference analysis will optimize SLEC's performance management.So that the cost management of SLEC will be more detailed,cost analysis will be more accurate,performance assessment will be more effective.It will help SLEC to set a scientific management system which can achieve cost forecasting,cost decision-making and sales pricing targets.Through the study of case,It can provide cost management and standard cost accounting system implementation experience for reference to other similar enterprises in the same industry.