A Research To The Construction Of Standard Cost Mangement System In Aerospace Technolongy Application Industry

In recent years, China Aerospace Science and Technology Corporation has applicated space technology to the development of Civil industry actively. AlphA civil-military integration development pattern of aerospace technology applications has been formed in Satellite applications, information technology, new materials and new energy, aerospace special technical applications, special vehicles and spare parts, space biology and other key areas after years of effort. However, with the development of science and technology and the national economy, aerospace technology applications company’s products became more and more diversity while the production process is more and more complexity, which increasing production cost management’ difficultly. Gradually introduce information management platform has also led to a change in the way of internal cost management, so there is a need to build a cost management system with adaptation Urgently.This paper through the collation of the relevant literature, describes the standard cost concept, combing the theory of the origin of the standard cost management, the formation and development stage, as well as the future development of the standard cost management trends and the significance of management control.It regard the automotive enterprise as the background,from the manufactory cost management,study production plant business process,analysis and control the cost management,raise the standard cost management system which applicable to the character of aerospace application technology manufactory enterprise.In this paper, the Chengdu Jiuding technology company as aerospace applications technology enterprises sample. By analyzing the situation cost management of company, we design the company’s standard cost system and describe the whole process of the formulation and implementation of the standard cost. Also, we point out the problems in the application of standard cost management, and propose ideas and solutions to improve the company’s standard cost management system.