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1、AbstractInenterprisemanagement,thecostofmanagementandcontrolisaneternaltopic.Withtherapidpopularizationandapplicationofenterpriseinformationmanagement,enterprisemanagementmodelhasundergonemajorchanges,manyofthecompanyuseERPsystemstoenhancethecompany'smanagement,inparticularthelevelofcostmanagem
2、ent;Inthetideofeconomicglobalization,thedemandofcustomerhavechangedgraduallyfromasinglemodel,themassproductiontothediversity,smallbatchproduction,thecompetitionamongenterprisesismoreintense,producthomogeneityisbecomingincreasinglyapparenttrend,theacquisitioncostofthecompetitionadvantagesforente
3、rprisedevelopmentisparticularlyimportant.Becausetheexternalenvironmentinwhichtheenterprisehaschangeddramatically,thetraditionalmethodofaccountingandcostmanagementmodelhasbeenunabletomeetthemodernenterprisemanagementneedsanddemandsofmarketcompetition,inordertoadapttothischange,thecompany'sfinanc
4、ialaccountingmethodsandsystemshavechangedaccordingly.EnterprisesshouldseizetheopportunitytoimplementERP,combinedwiththeactualsituation,viatheuseofadvancedmanagementtheoryandadvancedERPmanagementsystemtohelpimprovethecostaccountingsystemandmanagementcontrolprocessesinordertomeettheneedsofthemode
5、rnenterpriseinformationmanagement.JTY'sholdingcompanyisChina'sFMCGindustryleader,ithasmultipleproductline,mainlyengagedintheproductionandsaleofinstantnoodlesandnourishment.Astheindustryleaderoffastmovingconsumergoods,DingXINadvocatesthecostleadershipandpathprecision,bythiswayDingXINGroupobtaing
6、oodmarketshareandperfectoutstandingachievement.Amongtheabove,standardcostplayedanimportantrole.Inthisthesis,basedonthetheoryofstandardcostandERP,wetalkaboutthepresentsituationofcostmanagement,introducethesystemandimplementationofstandardcost,summarizestheinfluenceofimplementation.Bythisway,wedi
7、scusshowtomakefulluseofthestandardcostsysteminordertoadapttoenterprise'smanufacturingenvironment.Atlast,wehopetomakecostmanagementmoreaccurateandmakethevarianceofstandardcostmoreeffective.Keywords：ERP；costcontrol；standardcostsyste
