Research on Manufacturing Cost Control System with Double Standards —Based on the Empirical Analysis of HD Company

The double-standard cost control system established by applying systems science, motivation theory and control theory, statistics and management accounting methods is composed of cost control standard setup subsystem, cost calculation subsystem and motivation subsystem based upon cost control effect. Cost control standard subsystem produces "standardized" cost control standard and "sample" cost control standard;the output data produced by cost calculation subsystem not only satisfy the needs of calculating loss and profits, but also satisfy the needs of enterprise's internal management; motivation policies in motivation subsystem include material motivation and non-material motivation. This system's results in HD Company's operation show that not only the confidence of works up to the standard has been improved, but also the practical cost of single engine lowers 29.11 Yuan compared to original single level control standard.