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论文编号：	14818
作者编号：	2120213423
上传时间：	2024/6/13 10:34:48
中文题目：	GL公司标准成本法的研究
英文题目：	Research on standard cost method of GL company
指导老师：	程新生
中文关键字：	标准成本法；标准成本；成本核算
英文关键字：	standard costing; standard cost; Cost accounting
中文摘要：	目前全球及我国汽车产销量和汽车有量保持增长趋势，特别是随着我国经济增长、居民消费能力逐步提高，我国汽车行业存在较大增长空间，但全球经济复苏仍存在不确定性，宏观经济形势依然较为严峻，而新能源汽车快速发展带来的技术革新也将可能减少汽车售后市场需求。对于汽车配件行业而言，尤其是刹车片行业，产品销售涉及整车配套市场和售后市场两大市场。整车配套市场在制造技术、产品质量、交货期方面要求高，目前主要被国际大型企业垄断或占据，随着汽车行业市场竞争日趋激烈，国内整车厂商出于加强成本控制考虑，逐渐开始选择具备价格优势和本土服务优势的国内供应商，这为国内刹车片生产企业带来巨大市场机遇的同时更面临着日益激烈的竞争挑战；但由于刹车片的产品差异化程度较小，市场的进入门槛相对较低、集中化程度不高、竞争较为激烈，且该市场终端使用客户为对产品价格较为敏感的汽车消费者，因此刹车片企业通常需要通过降价策略拓展市场。在整车配套市场，新产品量产供货一段时间后，部分整车厂商按照汽车行业惯例通常会要求其刹车片供应商逐年适当下调供货价格。在这个过程中，成本控制便成为了企业获得市场竞争优势的关键。成本控制的过程中，一个适合的成本核算方法能够帮助企业优化生产过程及经营决策，因此，越来越多的企业开始重视生产成本核算。 本文的研究对象是GL公司，首先通过案例阐述了GL公司现阶段的成本核算方式。然后结合成本核算方式分析探究了成本控制及经营决策过程中存在的问题及原因。紧接着结合企业的实际情况采用标准成本法对企业的成本进行核算。再将标准成本法下企业成本核算的结果与企业采用标准成本法之前的结果进行对比。最后针对企业的成本核算提出合理化的改进建议。 案例公司属于汽车制造业，具体属于汽车刹车片细分行业。案例公司是中国汽车工业协会第八届制动系统分会理事单位，公司作为主要起草单位参与起草了7项现行推荐性国家标准、4项即将实施的推荐性国家标准、5项行业标准及4项团体标准。通过对某一企业实例的详细分析，我们有可能将研究扩展到那些面临相同成本控制难题的行业内公司，为成本控制方面带来创新的思维。
英文摘要：	At present, the global and China's automobile production and sales and the amount of automobiles to maintain a growth trend, especially with China's economic growth, the gradual improvement of residents' consumption capacity, China's automotive industry has a large space for growth, but the global economic recovery is still uncertain, the macroeconomic situation is still relatively severe, and the rapid development of new energy vehicles brought about by technological innovation will also likely reduce the demand of the automotive aftermarket market. For the auto parts industry, especially the brake pad industry, product sales involve two major markets: the vehicle supporting market and the aftermarket. With the increasingly fierce competition in the automotive industry market, domestic vehicle manufacturers have gradually begun to choose domestic suppliers with price advantages and local service advantages in order to strengthen cost control considerations, which brings huge market opportunities to domestic brake pad manufacturers while facing increasingly fierce competition challenges;However, due to the small degree of product differentiation of brake pads, the entry threshold of the market is relatively low, the degree of centralization is not high, the competition is fierce, and the end users of the market are automobile consumers who are more sensitive to product prices, so brake pad companies usually need to expand the market through price reduction strategies. In the vehicle supporting market, after a period of mass production and supply of new products, some vehicle manufacturers usually require their brake pad suppliers to appropriately reduce the supply price year by year in accordance with the practice of the automotive industry. In this process, cost control has become the key to gaining a competitive advantage in the market. In the process of cost control, a suitable cost accounting method can help enterprises optimize the production process and business decisions, therefore, more and more enterprises begin to pay attention to production cost accounting. The research object of this paper is GL company, and firstly, the current cost accounting method of GL company is illustrated through a case study. Then, combined with the cost accounting method, the problems and reasons in the process of cost control and business decision-making are analyzed. Then, combined with the actual situation of the enterprise, the standard cost method is used to calculate the cost of the enterprise. Then, the results of enterprise costing under the standard costing method are compared with the results before the standard costing method is adopted. Finally, some suggestions for the improvement of the cost accounting of the enterprise are put forward. The case company belongs to the automobile manufacturing industry, specifically to the automotive brake pad subdivision industry. The company is the governing unit of the 8th Brake System Branch of China Association of Automobile Manufacturers, and the company has participated in the drafting of 7 current recommended national standards, 4 recommended national standards to be implemented, 5 industry standards and 4 group standards as the main drafting unit. Through a detailed analysis of a company's example, it is possible to extend the research to companies in the industry that are facing the same cost control challenges, bringing innovative ways of thinking and solutions to cost control.
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