Research on the Formulation Method of Standard Cost of Fixed Manufacturing Expenses in Chemical Equipment Enterprises:Taking J Enterprise as an Example
In order to improve the cost control ability of chemical equipment enterprises,this paper proposes a modified method of fixed manufacturing cost.The improvement method first defines the operation center,and then uses the gray correlation analysis to objectively determine the cost driver,and then calculates the standard cost of the fixed manufacturing cost of the order.It solves the problems of the mismatch between the traditional formulation method and the production process,and the single cost allocation basis.Through the practical application in J enterprise,it proves the scientificity and rationality of the new method,enhances the practical significance of cost difference analysis,and effectively improves the level of cost control.At the same time,it also provides a new standard cost formulation idea for other chemical equipment enterprises.
chemical equipmentfixed manufacturing coststandard costoperation centergrey correlation analysis
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