Research And Application Of Standard Cost Control System For Small And Medium Spring Manufacturing Enterprises

Under the background of the "new normal",the small and medium spring manufacturing enterprises are faced with the increasing problem of labor wage,rent,product-related cost,technology innovation cost and so on.Therefore,it is both a dilemma and an opportunity for the small and medium spring manufacturing enterprises to improve the competitiveness of enterprises,while reducing the cost of enterprises.Compared to the large manufacturing enterprises,the small and medium spring manufacturing enterprises' s production mode is mainly composed of many varieties and small quantity.For example,it has many product categories,many specifications and models,but the market size is small.And it also faces the pressure of funding and technology,which weaken the enthusiasm to do cost control work.Therefore,it is worthwhile for small and medium spring manufacturing enterprises to build a cost control path that has its own characteristics under limited conditions and resources.This paper establishes the link between the enterprise's strategy,the identification of value activities and the choice of cost control's path by constructing a reference model of key functions of enterprise strategy and key value activities,which keep cost control in strong line with strategy.Simultaneously,the choice of cost control paths under different strategies ensures the maximum benefits of cost control work.Cost control is a comprehensive,dynamic and continuous management process,it has to rely on a complete cost control system and strong execution control to make cost control work formally and normally.The relationship of enterprise's strategy,the identification of value activities and the choice of cost control's path constitutes the logic of building a cost control system.Based on this logic and the production and management characteristics of small and medium-sized manufacturing enterprise,this paper build a cost control system which combines the core ideas and methods of value chain cost control and standard cost control.Eventually,it is Successfully implemented in T Enterprise.