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论文编号：	13873
作者编号：	2320200715
上传时间：	2023/6/4 13:02:24
中文题目：	A制造业企业标准成本法的应用研究
英文题目：	Research on the application of standard cost method in A manufacturing enterprise
指导老师：	李姝
中文关键字：	标准成本；成本管控；成本差异分析
英文关键字：	Standard cost; Cost control; Cost variance analysis
中文摘要：	现如今中国的经济发展阶段已经从高速发展转化为逐渐缓慢增长了，表现出经济下行压力增大的显著特点。在这种大背景下，企业的发展阶段也会随之发生改变。在过去，企业的目标是把生产规模做大做强，而现在必须向做精发展，这就要求财务核算和管理方式也必须向精细化靠拢。但是，传统的核算模式、管理方法无法满足精细化的成本控制需求，而标准成本法作为一种较新的现代企业成本管控的方法，在帮助企业实现精细化核算、降低成本、深度分析成本、提升利润等方面发挥了重要作用。目前国内许多大型企业已经在使用标准成本法进行成本管控了。 本文首先以一家多晶硅制造业企业A为研究对象（以下简称为A公司），介绍其实际应用标准成本法的过程。整篇文章先以国内外文献综述为基础，对标准成本法的相关理论进行了介绍；然后简要介绍了A公司成本管理及标准成本法的使用现状，接着分析了A公司标准成本法现行做法存在的问题及问题背后的成因。A公司标准成本法的应用现状并不能满足管理层对于精细化成本管理、过程管理、精细化考核的要求，存在的主要问题有：标准成本制定不合理、差异的处理及分析不足、标准成本法的配套措施不够完善。最后提出了对应的优化建议：细化标准成本制定结构，优化差异的处理方式及加强差异分析、完善标准成本法的配套措施。 希望本论文的研究内容可以为A公司在标准成本核算及成本管控等方面提供一些合理且可行的改进思路和方案，同时也能为其他同类企业提供一些参考与借鉴。
英文摘要：	Nowadays, China's economic development stage has been transformed from high-speed development to slow growth, showing the significant characteristics of increasing economic downward pressure. In the past, the enterprise's goal is to make the scale of production bigger and stronger, but now it requires the financial accounting and management methods must also be close to fine. However, the traditional accounting mode and management method cannot meet the needs of refined cost control, while the standard cost method, as a relatively new method of modern enterprise cost control, plays an important role in helping enterprises to achieve refined accounting, reduce costs, in-depth analysis of costs, and improve profits. This paper first takes A polysilicon manufacturing enterprise A as the research object (hereinafter referred to as A company) to introduce its practical application process of standard cost method. Based on the literature review at home and abroad, this paper introduces the relevant theories of standard cost method. Then introduces the cost management of A company and the use of standard cost method, and then analyzes the existing problems in the current practice of standard cost method of A company and the causes behind the problems. The application status of standard cost method in Company A cannot meet the management's requirements for refined cost management and refined assessment. The main problems include unreasonable formulation of standard cost, insufficient treatment and analysis of differences, and imperfect supporting measures of standard cost method. Finally, the corresponding suggestions are put forward: refining the structure of standard cost formulation, optimizing the treatment of differences, improving the supporting measures of standard cost method. It is hoped that the research content of this paper can provide some reasonable and feasible improvement ideas for A company in the aspects of standard cost accounting and cost control, and also provide some references for other similar enterprises.
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