Applied Research On Standard Costing Of D Company

With the further deepening of economic globalization, the business environment of enterprises have changed considerably, with the current product homogenization era,cost management for enterprises is one of the core competitiveness of modern enterprises want to survive in the fierce competition, has the suitable enterprise cost control system is very important.D company's sales model has undergone tremendous changes, from the original multi customer, small batch of procurement to customer concentration, a large amount of purchase. In this new sales model, the traditional standard cost method has a slightly conservative information and cost control system, and the accuracy of product cost is low, which has a direct impact on the formulation of sales strategy.This paper is based on the research of modern cost management accounting theory,from the actual situation, to D company as the research object, using the enumeration method and chart analysis method the process of implementation of the operational standard cost analysis D company, and through this, and analysis of its application for further demonstration, sort out the implementation process operation method of standard cost problem of D company is as follows: first, the implementation of activity-based standard cost method standard: second, issue: Third, the manufacturing cost allocation logic operation standard costing system: Fourth, standard costing operation optimization problem. Finally put forward the suggestions to improve the operational standard cost law, improve the company's standard cost management system,the company in the fierce competitive environment, while maintaining the standard cost method into the internal control advantage at the same time, but also through the costing to manufacturing expenses reasonably, so as to improve the accuracy and rationality of cost. And to establish and control the product cost, sales price has great reference significance and reference value on the strategy of machine and other large equipment manufacturing industry standard method of cost management system.