Discussion On Application Of Standard Cost Management In H Tobacco Company

Standard cost management is a management system combined with cost calculation and cost control,which conduct the cost budget in advance,things control and post-hoc analysis to realize the effective control of the cost,has become enterprises effective management method to reduce the cost,enhance the level of cost management,and ultimately to improve enterprise operating performance.In a severe test and market environment,if the cost advantages can be obtained,the tobacco companies must be able to realize further development.Therefore,to improve the cost management of tobacco enterprises and introduce the new cost management concept has become an extremely urgent task.According to the standard cost management point of view,this study adopts systematic research method of combining theory with practice and comparative research,for tobacco enterprises to establish a standard cost management system.This paper focuses on three main research contents:(1).In the view of tobacco enterprisesexisting cost management characteristics and problems,plans to build a tobacco enterprise standard cost management system,in order to realize the standard cost control before,midst and after the event so that the actual cost calculation is more precise.(2).Establishes cost control mechanism and a comparative analysis of cost difference,studies the standard cost development and revision mechanism of tobacco enterprise,and cost variance analysis assessment mechanism.(3).Combined with the specific processes and measures of implementing standard cost management,the key point in the process of implementation are analyzed in depth,intends to present a practical suggestion.The main contributions of this paper are summarized as follows:Firstly,due to the characteristics that raw materials and auxiliary materials are relatively large in the cost oftobacco enterprise cost control,and it is greatly influenced by macroeconomic policy,In the presence of existing target and revised mechanisms are imperfect,lack of whole process control mechanism and incentive mechanism,and the analysis of current performance evaluation system is also not perfect,so to build a relatively perfect standard cost management system.Secondly,Combining with the practical,scientific and lean management principles to establish mechanism of the standard cost development and revision,and applying standard cost management system to control the whole process of standard cost.According to the difference between the actual cost and standard cost analysis results,improved the mechanism of the actual cost accounting,Established cost variance analysis appraisal mechanism to realize the whole process control.Thirdly,taking H tobacco company as an example,According to the standard cost means to guide enterprise daily business activities of the specific process and the actual control,the key points in the management system framework are thoroughly analyzed,and the feasibility and rationality of standard cost management in tobacco enterprise are also discussed,to maintain the competitive vigor of the tobacco companies of great practical significance.And proposed recommendations for improvement standard cost applications based on the needs of enterprise and the weakness of existence.