Research On Cost Management Of Process Flow Based On A Company

Traditional manufacturing companies have been plagued by the cost allocation problems of various products manufactured by them.Although most enterprises adopt the fixed cost management method,the cost allocation is still not accurate enough,and the cost accounting data still cannot meet the product cost decision and control.Need.In fact,for traditional manufacturing enterprises,the simple cost quota management has greater limitations,the corresponding cost information is not enough to support the fine accounting of the enterprise product cost,the reasonable allocation of indirect costs cannot be realized,and the production process cannot be found in time.Issues related to cost control.This paper adopts the new cost control method combining target cost method and standard cost method.The Y product of A Manufacturing Co.,Ltd.is used as the object,and the key cost control point in the process is used as the benchmark for cost allocation.The method of assigning the direct and indirect costs generated in the production process to each control point more accurately,and supporting the corresponding cost information system,timely and accurately record the actual cost of each control point,and further compare the actual cost with the superior level.The target cost of the release is compared with the standard cost determined by the company itself.The difference between the three is measured,the reasons for the difference are analyzed,and the countermeasures for the difference treatment are finally proposed.This research has a very universal applicability in traditional manufacturing enterprises,which can effectively improve the cost control of manufacturing enterprises based on process flow,thereby improving the operational efficiency and effectiveness of enterprises.