Research On The Control Optimization Of Production Cost Of M Company Based On Standard Cost Method

M company is a private small and medium-sized injection molding enterprise located in shunde district of foshan city,home appliance town.In the past,due to the geographical advantage of the pearl river delta region,the market demand is strong,although the company’s extensive management,but profit is good.In recent years,due to the change of external factors such as the rising labor cost in China,scientific and technological progress and economic globalization,the competition among injection molding manufacturers has become increasingly fierce.The traditional management mode of M company is seriously challenged,and its market share is contested by a large number of low-cost competitors.This paper takes the business entity of M company as the object of study,and carries out special research with the convenience of working in M company.This paper to control the cost of production,production decision,and ERP management system at home and abroad to study the related theory analysis and comb,and then on the basis of the relevant research results of these theories of M company in the field of enterprise management and production cost control present situation to conduct a comprehensive and in-depth tracking survey,analysis and research found that production cost management problems of M company is now in the several fundamental reason: enterprise management to control the production cost management consciousness weak,the company’s products based data is not sound,lack of the automation technology applications and performance incentive mechanism and enterprise lack of scientific production cost accounting and control system,etc.Finally,based on our research on the current situation of M company’s management system,we proposed to build a standard cost control system on the existing ERP system platform for production cost control and optimization,Set up a special leading organization about production cost management,and to build an enhanced incentive mechanism for human resource supply and automation technology improvement.By constructing a complete set of production cost control system,M company is expected to rebuild its cost competitive advantage.