Research On Standard Cost Method Application And Optimization In X Company Engine Manufacturing

In current period,,the domestic automobile industry is facing important opportunities for transformation and development.As one of the leading enterprises in the domestic diesel engine industry,X Company also faces the current challenges and opportunities.By analyzing national policy changes and industry competition changes,such as Blue Sky Protection Campaign,Emission Legislation upgrade,Overload,,Railway Transportation and New Energy replacement etc,X Company takes measures such as deepening product technology innovation,automatic transformation of production line,advanced IT technology and software to improve its competitiveness.These measures also bring new problems in the implementation,among which the application of standard cost method in engine manufacturing is the most prominent,so the research on this topic has important practical significance and theoretical value.It reviews the research trends of standard cost in France and abroad.Guided by the basic theory of standard cost method and integration of the current condition of X Company,it firstly analyzes the existing problems of X Company in cost management,mainly including: the standard cost of product change is easy to get out of control,the personnel shortage of the direct implementation of the standard cost,the overall ability level of manufacturing process is insufficient,the material unit price of the standard cost changes greatly,the system of the standard cost application is too scattered,the standard cost management application is too single;Secondly,it analyzes the reasons for the formation of the problem.The main reasons are as follows: the traditional functional organization division is not sensitive,the standard cost system personnel positioning is not clear,the standard process personnel change too frequently,the standard cost unit price is estimated,the establishment of each system lack of planning management,extensive management of the application of the standard cost method.Finally,it makes some suggestions for ameliorating,consisting of setting up a moderately dynamic organizational structure,establishing perfect standard cost system,establishing new material standard cost unit price forecast mode,strengthening the training and retention of technical personnel,strengthening the related function of the system,and improving the application effect of standard cost.This paper uses instance analysis method to investigate the optimization of application of standard cost method in engine manufacturing of X Company.The innovation of this paper mainly includes: at the theoretical level,the research results of the application and optimization of standard cost method in engine manufacturing enterprises will form a certain extension of the existing literature on standard cost method;On the practical level,the thesis guides X company to realize the continuous optimization of the application of standard cost method by systematically study of the defects in the application of standard cost method in engine manufacturing of X Company,and also has some elicitation and experience value for other companies to make the cost management better: First,through the analysis of the reasons for the application of X company’s standard cost method,it is proposed that a moderately dynamic organizational structure can be established on the basis of the traditional functional organizational structure.Second,through the problem of material estimated price in the engine manufacturing enterprises,the paper proposes to establish the procurement estimated quotation model and system management,to realize the downstream communication of the supply chain,so as to provide reasonable and accurate target value for standard cost formulation.Based on the relevant theories of standard cost method and the case analysis of X Company,this paper draws the following conclusions: First,the application of standard cost method for engine manufacturing of X Company is feasible and necessary.Secondly,the reasonable application of standard cost method plays a more positive role in the formation of X company’s internal management culture and personnel cost concept.Third,the standard is also to have the corresponding change or update,so as to better achieve the cost management of enterprises through the standard cost method.Fourth,the standard cost method is also subject to the management style and personnel level within the company.