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论文编号：	11518
作者编号：	2120172954
上传时间：	2020/4/15 13:08:18
中文题目：	A公司基于标准成本的成本管理改进研究
英文题目：	Research on A Company''s Cost Management Improvement Based on Standard Cost
指导老师：	陆宇建
中文关键字：	成本管理；标准成本；成本差异；挂面生产车间
英文关键字：	cost management; standard cost; cost difference; noodle workshop
中文摘要：	当前，受国内外复杂环境影响，相当部分农产品加工企业面临盈利空间狭小、用工成本上升、人员流动性增大、材料成本上涨和报价竞争激烈等现实问题。A挂面公司是一家以面粉为原料的农产品加工企业，其主营业务为生产和销售挂面。由于该企业成本核算与管理方式不适当，使得企业出现成本控制缺乏计划和目标、成本控制体系不健全、核算和控制的分离等现象。本文以A挂面公司为案例，分析了该企业标准成本法的制定方案和实施过程。 论文首先从理论层面分析了标准成本管理的流程及运用优势等，为A挂面公司标准成本体系的构建和实施提供了理论支持。之后，以A挂面公司2018年实际生产的成本数据作为基础，对该公司某挂面生产车间的直接材料、直接人工、固定和变动制造费用等制定标准成本。接下来，对比分析了该车间2019年第一季度的实际成本与先前制定的标准成本的差异，并有针对性地分析了差异产生的原因。最后，针对差异所反映的该公司在成本管理方面的缺陷进行改进。 通过标准成本法的实施，本文确定了主要改进的方向，即通过提高面粉生产线的开工率、成立农业种植合作社等方式优化直接材料成本；通过完善招聘机制、采取激励措施等方式提高工人留职率，通过实行看板机制、加强生产过程的监督检查、改善运输工人的物流通道来提高工人工作效率，通过明确包装工人职责、规范包装工人动作来改进直接人工工作安排达到优化直接人工的目的；通过提高用电效率，通过加强对疏水阀的管理、采用太阳能光热利用设备提高用煤效率，严格把控零配件的购买保管达到优化制造费用的目的。
英文摘要：	At present, affected by the complex environment at home and abroad, quite a number of agricultural products processing enterprises are faced with such practical problems as narrow profit space, rising labor costs, increasing staff mobility, rising material costs and fierce price competition. A noodle company is an agricultural products processing enterprise with flour as raw material, its main business is the production and sales of noodle. Due to the improper cost accounting and management methods, the enterprise has a lack of plans and objectives for cost control, an imperfect cost control system, and the separation of accounting and control. Taking A noodle company as A case, this dissertation analyzes the formulation and implementation process of the standard cost method. Firstly, the dissertation analyzes the process and application advantages of standard cost management from the theoretical level, which provides theoretical support for the construction and implementation of standard cost system of A noodle company. Then, based on the actual production cost data of A noodle company in 2018, standard costs of direct materials, direct labor, fixed and variable manufacturing expenses in A noodle production workshop of the company were developed. Next, the difference between the actual cost of the workshop in the first quarter of 2019 and the standard cost previously formulated was compared and analyzed, and the reasons for the difference were also analyzed. Finally, improve the company's cost management defects reflected by the difference. Through the implementation of the standard cost method, this dissertation determined the main direction of improvement, that is, to optimize the direct material cost by improving the operating rate of flour production line and establishing agricultural planting cooperatives. Through recruitment mechanism, incentives and so on ways to improve retention rate of workers, through the implementation of kanban mechanism, strengthen the supervision and examination of the production process, improve transport workers logistics channel to improve the work efficiency, through the clear packing workers responsibility, standard action to improve direct labor workers arrangement to achieve the objective of the optimization of direct labor; By improving the efficiency of electricity use, by strengthening the management of steam trap, by using solar photovoltaic equipment to improve the efficiency of coal use, strictly control the purchase and storage of spare parts to achieve the purpose of optimizing manufacturing costs.
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