Application Of The Standard Cost Method Based On Work Process In C

The "unique taste" coupled with the "ease of industrial production" makes carbonated beverages a pioneer category in the soft drink market around the world.At present,China’s carbonated beverages generally show a "double faucet" pattern,and Coca-Cola and Pepsi Cola jointly divide more than 90% of the market share.From the perspective of industry scale,China’s carbonated beverage market has entered a mature period,the market size has declined since 2012,the growth rate has slowed down or stagnated has become the norm.Therefore,how to scientifically,reasonably and effectively control costs in order to enable enterprises to continue to maintain competitive advantage in this environment is very important.This paper mainly uses literature research,field research,case studies and other methods to conduct research.This paper conducted an in-depth investigation of Company C according to the investigation and practice of predecessors,conducted an in-depth analysis of the production characteristics of its current products,production processes and the use of standard cost methods,and pointed out the shortcomings of the current enterprise cost control,and then,improved the company’s original cost control system,introduced the concept of operation,based on the operation,based on the production process,the two were combined with each other to control and manage the product cost of Company C.Finally,the operation-based standard cost method is combined with the original cost method,the implementation effect of the new method is evaluated,and corresponding countermeasures and suggestions are put forward for the implementation of Company C from multiple angles.From the C company using the standard cost method based on the operation process for cost control and the final production cost instance data,it can be seen that compared with the traditional standard cost method,the method can more accurately determine the product cost information,thus indicating that the two are not mutually exclusive,but complement each other,therefore,this paper proposes a new idea of cost optimization management,which has certain reference significance for the production enterprises currently under high cost pressure.