联系我们

论文查询结果	返回搜索

论文编号：	15169
作者编号：	2320213923
上传时间：	2024/12/11 12:04:20
中文题目：	标准成本法在A减速机制造公司的应用研究
英文题目：	Research on the application of standard costing method in A reduction gear manufacturing company
指导老师：	李姝教授，袁跃华正高级会计师
中文关键字：	减速机制造；标准成本；成本管理
英文关键字：	Reduction gear mechanism ; standard cost system ; cost management
中文摘要：	在当前中国经济发展转型时期，经济下行压力逐渐增大，各行业竞争激烈。作为制造业大国，我国制造业企业正在面临着成本逐渐提高、产品附加值较低等相关问题，从而导致企业盈利空间越来越小。因此，对于大多数制造业企业来说，成本控制成为核心竞争力，同时标准成本法又能一定程度上更加精准的控制成本，并且能够指出现阶段成本浪费的问题所在。在此基础上，许多制造型企业纷纷开始实施标准成本法，发现了一些企业成本控制中存在的各种问题，虽然各企业标准成本法的应用固然取得了一些进步，但是随着当前内部和外部经济金融环境的不断变化，在现阶段实施的标准成本管理中，仍然存在一些问题需要改善。 在梳理大量文献的基础上，基于标准成本法的理论，本文以A齿轮减速机制造公司为研究对象，首先介绍了标准成本法在A公司的应用现状，主要包括标准成本的制定、标准成本的差异计算分析、标准成本的期末差异处理、标准成本的调整修订等。其次结合工作情况，调查分析标准成本法在A公司执行过程中存在的问题，主要包括：标准成本制定不科学、成本差异分析存在问题、标准成本执行考核过时、标准成本执行中信息沟通与反馈不畅等问题。并针对上述问题一一提出了针对性的改进建议，即提高制定标准成本的科学性、完善成本差异分析、及时更新数据、更新标准成本执行的监督考核制度以及构建全面信息沟通与反馈体系。明确文章的主题，是在研究如何改进标准成本的制定，核算，监督以及反馈的具体方法，从而有效的对公司经济业务活动产生积极影响。旨在提高A减速机制造公司标准成本管理的水平和效果，以期对其他企业在标准成本管理中遇到类似问题寻找解决途径提供积极的参考意义。
英文摘要：	In the current period of economic development and transformation for China, the economic poor pressure is gradually increasing, and meanwhile the various industries’ competition is gradually going up. As a big manufacturing country, China's manufacturing enterprises are facing the problem of gradually increasing costs and lower added value of products, resulting in less profit margins. Meanwhile, as most manufacturing companies, cost control has become the core competitiveness, and the standard cost method can control costs more accurately to a certain area, and can point out the problem of cost waste at this stage. On this basis, many manufacturing enterprises have begun to implement the standard cost method, and found a variety of problems in the cost control of some enterprises, although the application of the standard cost method of various companies has made some good progress, but with the current external and internal economic and financial environment is constantly changing, and still with some problems for implementation of standard cost management at this current situation. Based on A large number of literatures and the theory of standard cost method, this paper takes A gear reduction mechanism manufacturing company as the research object, and firstly introduces that the application of standard cost on the cost control in company A, including the formulation of standard cost, the difference analysis of standard cost, the end-of-period difference treatment of standard cost, and the adjustment and revision of standard cost. Secondly, combined with the work situation, the problems existing in the implementation of standard cost method in Company A are investigated and analyzed, which mainly included: unscientific standard cost formulation, problems in cost difference analysis, outdated standard cost implementation assessment, poor information communication and feedback in the implementation of standard cost, etc. In response to the above problems, the author puts forward some suggestions for improvement, that is, to make the standard cost more scientific, improve the cost difference analysis, update the data in time, update the supervision and evaluation system of the standard cost implementation, and build a comprehensive information communication and feedback system. To clarify the theme of this paper, it is to study how to improve the specific methods of standard cost formulation, accounting, supervision, and feedback, so as to effectively have a positive impact on the company's economic business activities. The aim is to improve the standard cost management level and effect of A reduction mechanism manufacturing company, in order to provide a positive reference for other enterprises to find solutions to similar problems in standard cost management.
查看全文：	预览  下载(下载需要进行登录)