Abstract
In order to improve the market competitiveness, foundry enterprises should strengthen the cost control and refine cost management. This paper analyzed the situation of cost management in foundry enterprises and proposed the standard activity-based costing management model on the basis of comparing standard cost with activity-based costing. It contained three aspects including standard cost estimating, activity-based cost accounting and later cost analysis. It deepened cost management into process level. Then, this paper designed the cost management system. It provided the effective control and analysis capability for cost management. Finally, it offered a reasonable cost management scheme for foundry enterprises.
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