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论文编号：	13740
作者编号：	2320200641
上传时间：	2022/12/8 21:08:02
中文题目：	A公司标准成本管理的改进研究
英文题目：	Research On the Improvement of A company''''s standard cost management
指导老师：	边泓
中文关键字：	标准成本管理；工艺路线标准值；产品工序差异分析
英文关键字：	Standard cost management;Standard value of process route;Product process difference analysis
中文摘要：	目前，受全球能源危机影响，新能源风电的机械制造业的发展显得稳定而缓慢上升趋势，其行业分布在全球，中国、美国、欧洲形成三足鼎立模式。我国物流、人工、原材料等成本方面的优势，吸引外资新能源风电加工企业来华陆续建厂。然而，基础材料价格持续上涨影响，迫使风电制造业企业在成本管理方面具有更高的要求，来减缓原材料价格上涨对供应链的冲击，从而降低在产业链末端的发电成本。事实上，企业的成本管理精细化所需要的较高质量的信息技术水平，企业内部协同性强，及自身所需要的系统的管理方法等，许多中小型企业并不具有上述的精益生产和精益成本管理的能力，无法实现科学有效的对企业施行成本管理。基于此，既可以满足企业日常管理需要，又可以满足在一定规模的中型制造业可行的成本管理方法，即以标准成本法为科学方法，对企业标准成本进行编制，制定标准成本计划，对生产经营过程进行监督，事后对标准成本与实际成本的差异进行分析。它既满足企业对成本管理的科学性要求，也同时为企业的预算编制，战略方向做了数据性支持及可靠性的指引。随着产品的不断升级，高频率的产品迭代，传统的标准成本制定方法日益无法满足企业的管理需要，企业对于其成本信息的实时性和准确性，对产成本的计划和控制，对产品成本的分析和成本绩效的考核的要求越来越高。基于此，越来越多的企业开始对自身的成本管理进行改进，以成本管理目标更贴近战略目标，从而使企业成本管理日益完善。 通过对A外资制造类企业的案例分析，对A企业现有标准成本体系的现状研究，分析其在标准成本的设置，成本差异的分析，成本计划的实施与考核存在问题。本文针对其存在的问题提出的一系列改进建议，并证实其成本改进研究对A企业成本管理的实用价值。从而使得A企业的成本管控既能自上而下，由管理部门向下做主导推进，又能自下而上，从生产部门出发，增强对精益生产，降本增效的意识。进而提高企业在市场上的竞争力，增强对复杂多变的市场的应对能力，更加有利于实现企业的利润目标，实现企业的长久战略规划。
英文摘要：	At present, affected by the global energy crisis, the development of new energy wind power machinery manufacturing industry appears stable but slowly rising trend, its industry is distributed in the world, China, the United States, Europe formed a three-way mode. Because of logistics, labor, raw materials and other cost advantages, attract foreign new energy wind power processing enterprises to build factories in China. However, the continuous rise of basic material prices has forced wind power manufacturers to have higher requirements on cost management to mitigate the impact of rising raw material prices on the supply chain, so as to reduce the cost of power generation at the end of the industrial chain. In fact, the enterprise cost management refinement needed high quality level of information technology, enterprise strong, collaborative and management method of the system itself need, many small and medium-sized enterprises do not have the ability of lean production and lean cost management, unable to realize scientific and effective implementation of cost management of the enterprise. Based on these reasons, can not only meet the requirements of the enterprise daily management, can meet again in a certain scale of medium-sized manufacturing cost management method, i.e., according to the standard cost method for the scientific method, to compile enterprise standard cost, standard cost plan, supervise the production and business operation process, after analyzes the difference between standard cost and actual cost. It not only meets the scientific requirements of enterprise cost management, but also provides data support and reliable guidance for enterprise budgeting and strategic direction. With the continuous upgrading of products and frequent product iterations, traditional standard cost formulation methods are increasingly unable to meet the management needs of enterprises. Enterprises have increasingly higher requirements for the real-time and accuracy of cost information, the planning and control of production costs, the analysis of product costs and the assessment of cost performance. Based on the reason, increasingly of enterprises begin to improve their own cost management, so that the cost management goal is closer to the strategic goal, so that the enterprise cost management is increasingly perfect. Through the case analysis of A foreign-funded manufacturing enterprise, the current situation of the existing standard cost system of A enterprise is studied, and the problems in the setting of standard cost, the analysis of cost differences, the implementation and assessment of cost plan are analyzed. This paper puts forward A series of improvement suggestions for the existing problems, and proves the practical value of its cost improvement research to the cost management of A enterprise. Thus, the cost control of Enterprise A can be both top-down and promoted by the management department, and bottom-up, starting from the production department, to enhance the awareness of lean production, cost reduction and efficiency improvement. Thus, it can improve the competitiveness of enterprises in the market and enhance the ability to cope with the complex and changing market, which is more conducive to realizing the profit target of enterprises and realizing the long-term strategic planning of enterprises.
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