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论文编号：	14152
作者编号：	2320213913
上传时间：	2023/12/6 21:10:16
中文题目：	A电子制造公司标准成本管理应用研究
英文题目：	Research on the Application of Standard Cost Management in A Electronic Manufacturing Company
指导老师：	梅丹
中文关键字：	成本管理；标准成本；成本差异分析；电子制造业
英文关键字：	Cost management；Standard cost；Analysis of cost difference；Electronic manufacturing industry
中文摘要：	伴随大数据时代的到来，科技产品市场广阔。如今，以人工智能、云计算和虚拟现实技术为代表的数字科技迎来了高速发展阶段，主机游戏这个离用户最近的AI产品越来越受市场青睐，需求持续旺盛。A电子制造公司（以下简称A公司）一直致力于生产制造游戏机手柄关键部件电位器，其产品份额占到国内市场份额的15%。近几年，市场竞争加剧，原材料价格上涨，公司的盈利能力下降。这种情况下，公司亟需进行成本管理。标准成本法作为一种先进的成本管理方法，通过设定标准成本，为成本预算提供基准；通过核算成本差异，为成本控制提供参考；通过成本差异分析，为成本改善提供方向；通过成本考核，为绩效管理提供依据。A公司产品产量大、生产工艺标准化程度高，但当前成本控制缺失、生产成本高，适合采用标准成本法改进其成本管理。 本文通过文献分析，梳理标准成本法在国内外的发展及应用情况，介绍成本管理相关理论，阐述标准成本法的概念及核心内容。选取A公司作为案例研究对象，首先，介绍A公司的经营情况及成本管理现状。其次，对A公司目前成本管理存在的问题进行剖析，包括成本预算标准不合理、成本分析归因不深入、缺乏成本考核等，继而对使用标准成本法的可行性及必要性进行分析。再次，提出运用标准成本法对A公司进行成本管理的方案，指出可以以标准成本为依据编制成本预算、使用标准成本法进行成本控制、深入分析成本差异、优化成本考核等，解决该公司成本管理中的问题。最后，就A公司推进标准成本管理的常态化提出建议，切实持续提高A公司的利润率，增强公司的竞争力。
英文摘要：	With the arrival of the big data era, the market for technology products is vast. Nowadays, digital technology represented by artificial intelligence, cloud computing, and virtual reality technology has entered a stage of rapid development. Host games, the closest AI product to users, are increasingly favored by the market, and demand continues to be strong. A Electronics Manufacturing Company has been committed to producing key components such as potentiometers for game console controllers, with a product share of 15% of the total market share. In recent years, market competition has intensified, raw material prices have risen, and the company's profitability has declined. In this situation, the company urgently needs to carry out cost management. The standard cost method, as an advanced cost management method, provides a benchmark for cost budgeting by setting standard costs; Provide reference for cost control by accounting for cost differences; Provide direction for cost improvement through cost difference analysis; Provide a basis for performance management through cost assessment. A Electronics Manufacturing Company has a large output of products and a high degree of standardization in production processes, but currently there is a lack of cost control and high production costs, making it suitable to use the standard cost method to improve its cost management. This article summarizes the development and application of the standard cost method both domestically and internationally through literature analysis, introduces relevant theories of cost management, and elaborates on the concept and core content of the standard cost method. Select A Electronics Manufacturing Company as the case study object. Firstly, introduce the business situation and cost management status of A Electronics Manufacturing Company; Secondly, analyze the current problems in cost management of Company A, including unreasonable cost budget standards, inadequate cost analysis attribution, and lack of cost assessment. Then, analyze the feasibility and necessity of using the standard cost method; Once again, a plan is proposed to use the standard cost method for cost management of A Electronics Manufacturing Company. It is pointed out that cost budgeting can be prepared based on standard cost, cost control can be carried out using the standard cost method, in-depth cost difference analysis can be conducted, and cost assessment can be optimized to solve the current problems in cost management of the company; Finally, suggestions are proposed for Company A to promote the normalization of standard cost management, in order to effectively and continuously improve Company A's profit margin and enhance its competitiveness.
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