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论文编号：	10619
作者编号：	2120163185
上传时间：	2018/12/7 15:08:31
中文题目：	绿都食品公司基于定额成本的成本管理改进研究
英文题目：	Research on Improvement of Cost Management Based on the Cost Quota Management of Lvdu Food Campany
指导老师：	陆宇建
中文关键字：	成本管理；定额成本；小型民营企业
英文关键字：	cost management; quota cost;small private enterprise
中文摘要：	改革开放虽然已有四十年光景，但民营食品加工企业开始大规模发展不过才十几年，市场的规范固然是促进民营食品加工企业发展的外在约束力量，但民营企业自身的内部发展却是主导着企业的发展壮大的关键因素。因此，发现民营食品加工企业内部问题，分析并解决这些问题是十分重要的。而在民营企业中，小型民营食品企业经常由于其生产缺乏目标性，而造成浪费现象严重，从而导致料、工、费的用量失控、采购的价格失控等。 本文通过对绿都食品公司的腐竹生产流程进行研究，运用理论研究与案例分析相结合的方法，发现该公司在成本目标和成本管控方面存在缺失、成本核算未与职责考核和奖罚相结合从而导致了公司用料无度、进货价格混乱、成本控制体系不健全等问题。经过研究比较后发现，定额成本法是一种能够解决及时反映和监督生产费用及产品成本脱离定额的差异，把产品成本的计划、控制、核算和分析结合在一起，以便加强成本管理的一种成本计算方法。因此笔者决定将定额成本管理引入绿都食品公司来解决其存在的问题。 为绿都公司引入定额成本管理模式后，笔者对料、工、费分别制定指标，以便在生产过程中相关监督人员对实际与定额目标产生的差距进行分析，并将得出的结论和教训运用到以后的生产中。在引入定额成本管理模式时，对其需要的保障措施也进行了总结。本文的创新之处在于，在指定指标时，不是以大豆用量为基准，而是以腐竹产量为标准衡量，这既对其原材料、人工、能源等消耗量进行控制，又对生产流程进行规范化标准化管理，从而降低了公司成本提高了产品质量。
英文摘要：	Although it has been 40 years since the reform and opening up, the large-scale development of private food-processing enterprises has only been more than 10 years. Although market regulation is the external constraint force to promote the development of private food -processing enterprises,the internal improvement is the key factor leading to expansion of the enterprises.Therefore,for private food-processing enterprises, it is very important to find and solve the internal problems. Small private food enterprises often waste due to the lack of target, which leads to consumption out of control. Based on the research of production process of the dried beancurd sticks in green food Company and the method combining theoretical research with case analysis, it is found that the company is short of cost target and cost control, and the cost accounting is not combined with duty assessment and reward system, which leads to the company's lack of materials plan, confusion of purchase price and imperfect cost control system. After the study and comparison, it is found that the cost quota method is a kind of costing method which can solve, reflect and supervise the difference of production cost and product cost out of quota, and combine the planning, control, accounting and analysis of product cost together in order to strengthen cost management.Therefore, the author decided to introduce fixed Cost management into green food company to solve its existing problems. By introducing quota cost management, we set indexes for all consumption, and to analyze the gap between actual and quota target. The experience can be used in the next time. When introducing the quota cost management for the company, the necessary safeguard measures are also summarized. The innovation of this paper is that the index is not based on the amount of soybean, but measured by the yield of beancurd. It not only controls the consumption of raw materials, labor, energy etc., but also normalizes the production process, thus reducing the cost of the company and improving the product quality.
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