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论文编号：	13849
作者编号：	2120202969
上传时间：	2023/6/1 10:34:47
中文题目：	标准成本管理在D公司的应用研究
英文题目：	Research on the Application of Standard Cost Management in D Company
指导老师：	张晓农
中文关键字：	成本管理;标准成本;标准成本管理
英文关键字：	Cost management;Standard costs;Standard cost management
中文摘要：	当前国内用电量不断增长，电力系统行业蓬勃发展，社会对配电开关控制设备的需求越来越大，对产品的质量要求也越来越高，但相应的市场竞争也日趋激烈，现有的电气设备制造上市公司有280家，除此之外国际品牌上诸如施耐德、西门子、ABB、通用也早已进入中国市场。自2020年开始，电气企业的原材料如铜、铁、塑料等价格开始疯狂上涨，企业面临着原材料采购成本急剧上升的现状，企业的经营效益因此被不断的挤压。且受新冠疫情的影响，2020年以来市场整体需求萎靡，新客户拓展困难，只能依靠存量客户维持生产。 基于此，企业亟需降本增效，在激烈的竞争中谋求自己的一席之地。因此，引入有效的成本管理手段与方法是企业的当务之急。标准成本管理作为一种的成本管理理论方法，让企业基于预先设定的标准成本对企业实际成本的发生额进行深入分析，可以帮助企业了解发生的成本，控制各个环节发生的成本。 本文通过为D公司制定标准成本制度，并进行差异分析，最后基于标准成本信息对D公司的成本管理提供改进建议。本文开始在绪论中主要阐明了研究的背景和意义、文献综述、研究方法与论文结构安排等。在第二部分中，本文详细阐述了成本管理以及标准成本管理的相关理论，为后文使用上述理论展开分析打下基础。第三部分主要介绍了案例企业D公司的具体情况，并对其行业、现有问题等进行分析阐述，进而发掘对其进行改进的必要性及可行性。第四部分中，本文从直接材料、直接人工、变动制造费用、固定制造费用这四个方面为D公司制定了标准成本，并进行差异分析，深入探究差异背后的企业管理问题。第五部分对企业成本管理的改进提出了建议，并对企业标准成本预期取得的效果做出了阐述，且提出了相应的保障措施。第六部分为本文的结论，指出目前本文存在的不足与未来展望。 本文运用案例分析的手段与方法，以D公司为研究对象，希望以D公司的成本管理的研究为例，为其他配电开关控制设备制造企业甚至其他行业企业运用标准管理提供借鉴意义与参考价值。
英文摘要：	Nowadays, the domestic electricity consumption is increasing, the power system industry is booming, the society's demand for distribution switch control equipment is also increasing, and the quality requirements for products are getting higher and higher, but the market competition is becoming increasingly fierce. There are 280 listed companies in the electrical equipment manufacturing industry. Foreign brands such as Schneider, Siemens, ABB and GM have already entered into Chinese market. Since 2020, the prices of raw materials such as copper, iron, and plastics of electrical enterprises begun to rise wildly. The rise in raw material prices has led to a sharp rise in the overall cost of enterprises and squeezing corporate profits. In addition, due to the impact of COVID-19 epidemic, the overall market demand has been sluggish since 2020, and it is difficult to expand new customers. It can only rely on existing customers to maintain production. Based on this, enterprises urgently need to reduce costs and increase efficiency to seek their own place in the fierce competition. Therefore, the introduction of effective cost management tools and methods is an urgent task for enterprises. Standard cost management is a theoretical approach to cost management that allows companies to analyze the actual costs incurred based on predetermined standard costs, which can help companies understand the costs incurred and control the costs incurred in each link. In this paper, we develop a standard cost system for Company D, conduct variance analysis, and finally provide suggestions for improvement of Company D's cost management based on standard cost information. The paper starts with an introduction in which the background and significance of the study, literature review, research methodology and the structure arrangement of the paper are mainly clarified. In the second part, the paper elaborates the theories related to cost management and standard cost management to lay the foundation for the analysis using the above theories later on. The third part introduces the specific situation of the case company D, and analyzes its industry and existing problems, and then explores the necessity and feasibility of its improvement. In the fourth part, the paper formulates standard costs for Company D in four aspects: direct materials, direct labor, variable overheads, and fixed overheads, and conducts variance analysis in these four aspects to investigate the enterprise management problems behind the differences. The fifth part puts forward suggestions for the improvement of enterprise cost management, and explains the expected results of the standard cost of the enterprise, and puts forward the corresponding guarantee measures. The sixth part concludes the paper, pointing out the current shortcomings and future prospects of this paper. Using the means and methods of case study, this paper takes Company D as the research object, hoping that the study of cost management of Company D will provide reference significance and value for other distribution switchgear and control equipment manufacturing enterprises or even other industrial enterprises to use standard management.
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