Research On Construction Of Quota Standard System For Manufacturing Companies

Manufacturing companies obtain profits by selling the products which they have produced.However with the development of the market economy,the bargaining power of enterprises is gradually weakening.Therefore,cost control has become an important measure for manufacturing companies to increase profit margins.The quota standard system has certain advantages in cost control of manufacturing enterprises when compared with other cost control methods.These advantages are mainly reflected in the fact that it is not only the core means of cost control,but also an important part of budget management,which can help manufacturing enterprises to plan for production and operation.Firstly,it can provide basic data support for enterprise budget management,provide review basis for budget assessment,and put forward more refined requirements at the level of budget management.At the same time,it can manage quotas by means of budget management organization and method.Secondly,it quantifies cost control to the smallest unit of cost and expenses,shortens the cycle of cost control;Finally,it realizes the control of cost through advance organization advancement,process control in the event and post-evaluation.However,due to the unscientific method of compilation of quotas,the system of quota standards is not scientific,which results in the lack of foundation for the preparation of budget management,the lack of assessment of budgets,and the lack of control standards and control organizations for the cost control.Therefore,for manufacturing companies,there is an urgent need for a scientific quota method to create a reasonable quota system.The purpose of this paper is to use the AD cigarette factory as the entry point to propose the construction path of the quota standard system in the absence of scientific quota preparation method,and apply it to quota standard system of other manufacturers.In order to achieve this goal.First of all,this paper summarizes the quota research of scholars at home and abroad by using the literature reference method.The focus of this paper is on how to set quota standards on this basis.And according to the characteristics of manufacturing enterprises,they are divided intoconsumption quotas and cost quotas.Then,based on the analysis of the influencing factors of different types of quotas,the historical cost method,the industry standard method and the technical measurement method are used to compile consumption quotas and cost quotas.At the same time,quota management and budget management are combined to establish a quota assessment and management mechanism.Finally,combined with case methods,survey methods and qualitative and quantitative research methods,AD cigarette factory was selected as the research object to obtain first-hand information related to quotas.Using the above procedures and methods,not only qualitative analysis of the control system and control measures of the quota standard system,but also quantitative analysis of the establishment of enterprise quotas,implementation status and industry benchmarks based on recent data,thereby achieving comprehensive analysis.Above all,an optimization plan for the quota standard system was proposed.