关键词:生产成本;成本控制;标准成本法
The Product Cost Control Investigation of Dalian CBW Company
Abstract
As the market competition intensifies, enterprises are facing the problem of increasingly fierce competition. Because of the enterprises needs of survival and development, we must attach great importance to product cost management and take measures to reduce the cost. In order to produce and operate with the lower cost than our competitions, enterprises should not only pursue the profitable goal to increase sales revenue, but also do everything possible to save energy and lower costs. So as to either the production or operating costs of enterprises is constantly increasing, the overall profit level is descending. Today, as the global economy continues to advance. Through the implementation of low-cost strategies, it’s not only beneficial to the promotion of SME growth and development, but also to the prosperity of the entire region and industry optimization.
Based on theory of the cost control, this text uses the standard cost calculation method to carry out research and analysis to the Dalian CBW company. And this text finds out that there are many cost control loopholes in areas, such as incomplete company’s production, distorted information and the grass-roots workers having a weak sense of cost control. Finally, this text conducts a programmer design with the standard cost for the company. And propose to establish the standard cost-control system, to standardize the production data file management, to establish the checking team of the standard cost control.