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论文编号：	13789
作者编号：	2120202976
上传时间：	2023/3/12 10:40:59
中文题目：	标准成本法在TY电子设备制造公司的应用研究
英文题目：	Application study of standard cost method in TY Electronic Equipment Manufacturing Company
指导老师：	李姝 袁跃华
中文关键字：	标准成本法；成本差异分析；电子制造企业
英文关键字：	standard cost method; analysis of cost variance; electronic manufacturing enterprise
中文摘要：	随着《中国制造2025》的提出以及供给侧结构化改革的深化，在中国制造业迅猛发展的大环境下，电子设备制造企业的数量与规模不断扩大，为国民经济建设提供了强有力的支撑。然而2020年至今，疫情全球大流行，随着中美“贸易战”转向“技术战”，电子设备制造业遭受多重影响：核心元器件材料价格上涨、劳动力成本上升、国外市场空间被迫挤压等等。一系列的因素造成电子设备制造企业的生产成本不断增加，在如此严峻的经营环境下，企业想要保持长足的生命力和创造力，必须认识到成本管理在企业发展中的重要地位，并不断探寻行之有效的成本管理方法。 本文以案例研究法为主要研究方法，结合文献研究法与实地调研法，以TY电子设备制造公司为案例研究对象，归集回顾了标准成本法相关的文献，并且实地走访、调研考察了TY公司，深入了解其经营情况、产品生产成本构成以及TY公司目前使用标准成本法进行成本管理的现状。进一步分析之后，本文发现，TY公司在应用标准成本法的过程中，在标准成本的制定环节、成本差异分析环节以及账务处理的环节尚有不足之处。针对以上环节存在的问题及其成因进行剖析，本文提出，改进标准成本的制定流程、谨慎分析成本差异、科学选择成本差异账务处理方法、加强制造费用分析与管控等相对应的改进方案，以此帮助TY公司获取更为准确的成本信息，达到有效进行成本管控的目标。 本文希望该方案可以使TY电子设备制造公司当前的成本管理模式得到优化，进而实现降低成本、提高效率的目的。除此以外，本文希望借助TY电子设备制造公司案例研究，向其他同行业企业提供一定的成本管控经验。
英文摘要：	With the proposal of "Made in China 2025" and the deepening of the supply-side structural reform, the number and scale of electronic equipment manufacturing enterprises are constantly expanding, and providing a strong support for the national economic construction under the rapid development of China's manufacturing industry. However, since 2020, COVID-19 is sweeping the world. As the "trade war" between China and the US turns to a "technology war", the electronic equipment manufacturing industry has suffered multiple impacts: rising prices of core components, rising labor costs, the forced squeeze of foreign market space and so on. A series of factors lead to the increasing production costs of electronic equipment manufacturers. In such a severe business environment, if enterprises want to maintain considerable vitality and creativity, they must realize the important position of cost management in the development of enterprises, and constantly explore effective cost management methods. This paper takes the case study method as the main research method, combined with the literature research method and the field research method. This paper takes TY electronic equipment manufacturing company as the case study object, collects and reviews the literature related to the standard cost method. The author visited and investigated TY company to have an in-depth understanding of its business situation, the production cost composition of its products, the status of TY company's current use of cost management by standard cost method. After further analysis, this paper finds that TY still has some shortcomings in the application of standard cost method. For example, in the formulation of standard cost link, cost difference analysis link and accounting treatment link. In view of the analysis of the above problems and their causes, this paper proposes to improve the improvement of standard cost formulation process, carefully analyze the cost difference, scientifically select the cost difference accounting treatment method, strengthen the manufacturing cost analysis and control and other corresponding improvement scheme. Through the above scheme, we can help TY company to obtain more accurate cost information and achieve the goal of effective cost control. This paper hopes that this scheme can optimize the current cost management mode of TY electronic equipment manufacturing company, and then realize the purpose of reducing cost and improving efficiency. In addition, this paper hopes to provide certain cost control experience to other enterprises in the same industry with the case study of TY electronic equipment manufacturing company.
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