Research On Cost Management Of A Enterprise Based On Standard Cost Method

The World Health Conference adopted the WHO Framework Convention on tobacco control in 2003,and planned to reduce the global smoking rate by 2.5 percentage points in the next 10 years in 2015.Since then,the global tobacco control movement has been popular,the global tobacco market shrinks,and the tobacco industry has shown a steady downward trend.When facing the challenge of sales reduction,every tobacco production enterprise will face the challenge of reducing sales Cost control has become a hot topic in the industry.Only by improving technical efficiency and reducing cost,can enterprises' profitability be guaranteed if they occupy the leading position in the industry and form differentiation.Under the premise of the tight trend of tobacco control,the State Tobacco Monopoly Bureau has put forward the goal of establishing modern factories,and puts forward the development path of improving lean management ability by using Internet of things as the core purpose of digitalization,lean and intelligence.At the same time,China issued "made in China 2025" to meet the arrival of the industrial 4.0 era,in which the strategy of promoting the powerful power of intelligent manufacturing played a guiding role in the development of intelligent manufacturing of the whole manufacturing industry.The development of intelligent manufacturing of tobacco production enterprises has also been developed with the development of Intelligent Manufacturing in the whole manufacturing industry.Under these backgrounds,how to carry out cost accounting and cost analysis is very important for cigarette manufacturers.Standard cost method can compare actual cost with target cost,so as to analyze the difference between them and provide the method of improving cost control.Therefore,the standard cost is an effective accounting method for enterprises to control the cost and cost of lean.This paper analyzes the background of the research on the industry intelligence,tight policy of tobacco control and the steady development of lean management.It is hoped that the accounting method of standard cost method will be applied to the cost and expense management of cigarette manufacturing enterprises,and the lean path in the process of cigarette manufacturing enterprises under the background of industry 4.0 and big data is explored,so as to optimize the cost and cost management of cigarette manufacturing enterprises In order to reduce cost and increase efficiency,it can provide theoretical basis for the practice of lean management and cost control in cigarette manufacturing enterprises,and further improve the management level of enterprises.In addition,this paper analyzes and summarizes the basic theories and methods,lays a theoretical foundation for the construction of standard cost method in enterprise A,and through the analysis of tobacco industry,enterprise A,the total cost and cost structure of enterprise A,the main financial ratio,the paper concludes several problems existing in the accounting of cost and expenses of enterprise A,and puts forward the conclusion based on the standard.The cost management improvement plan of enterprise A of this law analyzes the difference between actual cost and standard cost from three aspects: direct material cost,direct labor cost and manufacturing cost.It puts forward many optimization opinions on cost management of enterprise A,such as strengthening inventory management,reducing raw and auxiliary material consumption,establishing data collection system,optimizing production business and improving the structure of production personnel,The system of rewards and punishments was improved,the projects of production,education and research were promoted,and the manufacturing costs were reduced.The cost management plan of a tobacco enterprise was formulated.