| For enterprises,production cost management is an important way to control costs.It is to expand the scope of cost management,improve the cost control,and set the goals for appropriate cost budgets,carry out differentiated production and optimize cost management procedures.Therefore,standard cost management has important guiding significance for production cost management of similar manufacturing enterprises.At present,the cost management method has made great progress in the cost control of tool enterprises,and the standard cost method,as an effective method in cost management,has been widely used by enterprises.The standard cost method is analyzed through direct materials,direct labor,and manufacturing cost,aiming to establish standard cost quota and build a systematic standard cost management system.So far,after long-term practice,reform and innovation,the standard cost method,which can really optimize and control production costs,has already become an important way for enterprises.This paper first analyzes the current situation of S Company’s production cost management.Based on the relevant theories of standard cost management,through the analysis and research in the production process of S Company’s cost management,it indicates the problems in S Company’s production cost management.Under the production cost control needs of the company,the production cost management system of S company has been systematically optimized and designed by building a standard cost management system,cost control and optimization guarantee measures.And the trial and optimized standard cost management system shows that the standard cost method is applicable to the current situation of S Company.It can effectively review production management,reasonably adjust production processes,effectively strengthen production cost control,and efficiently reach the purpose of cost reduction and benefits increased.The standard cost method was applied to S Company,which realized the standardized management of the cost of the production process,helped the company optimize the production cost management system,and achieved the goal of cost reduction and benefits increased.As one of the effective tools of cost management,the standard cost method can solve some cost management problems in the production process,and it points out the idea and direction for the production cost management of tool manufacturing enterprises. |