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论文编号：	15285
作者编号：	2120223763
上传时间：	2025/3/13 16:36:22
中文题目：	M公司标准成本管理改进研究
英文题目：	Research on the Improvement of Standard Cost Management in M Company
指导老师：	刘志远
中文关键字：	标准成本管理;战略成本管理;成本管理优化;市场竞争力
英文关键字：	Standard Cost Management; Strategic Cost Management; Cost Management Optimization; Market Competitiveness
中文摘要：	本文围绕 M 公司的标准成本管理展开研究，首先阐述了选题背景与研究意义，在当前市场环境下，竞争激烈指出优化成本管理对于提升企业竞争力具有 重要意义。通过对国内外标准成本管理和战略成本管理相关文献的综述，明确了研究的基础和前沿动态。 文章在理论回顾部分，详细介绍了标准成本管理的概念、制定方法、差异分析以及优化标准成本管理体系的意义，同时阐述了战略成本管理的概述、进步点和管理工具，为后续研究提供了理论基础。 接着，文章对 M 公司的概况与现行成本管理进行了分析，包括公司组织与 经营现状、主营业务与生产流程以及标准成本管理现状，为后续的问题分析和 优化对策提供了实际背景。 在问题分析部分，文章揭示 M 公司标准成本管理瑕疵，如成本值制定未考 虑不同型号间成本差异、现行标准成本制定方法难以适应市场变化、事后成本 差异分析存在局限性、有利差异未与绩效考评结合以及成本失真阻碍战略转型等。 最后，针对上述问题，文章提出了 M 公司标准成本管理的优化对策，包括 优化原则、成本核算方法精细化、成本管理流程优化、差异分析流程全面化以 及结合战略管理优化产品结构等方面的具体措施，旨在提升 M 公司的成本管理 水平，增强其市场竞争力。
英文摘要：	This paper focuses on the standard cost management of M Electric Technology Company. It first elaborates on the background and significance of the research, highlighting the importance of optimizing cost management in enhancing corporate competitiveness amidst intense market competition. Through a comprehensive review of relevant literature on standard cost management and strategic cost management both domestically and internationally, the study establishes a fndational understanding and identifies current trends in the field. The theoretical review section delves into the concepts, formulation methods, variance analysis of standard cost management, and the significance of optimizing such a system. Additionally, it introduces strategic cost management, outlining its advancements and management tools, providing a theoretical framework for subsequent analysis. Subsequently, the paper analyzes the general situation and current cost management practices of M Electric Technology Company, encompassing organizational structure, business status, main businesses, production processes, as well as the current state of standard cost management, including product cost composition, procurement and production flows, and existing cost management mechanisms. This analysis sets the stage for identifying specific issues and proposing improvement strategies. The problem analysis section pinpoints several challenges faced by M Company in its standard cost management, including the failure to account for cost differences between different models, the inadequacy of current standard cost formulation methods in adapting to market changes, limitations in post-event cost variance analysis, the disconnection between favorable variances and performance evaluations, and the hindrance of distorted costs on strategic transformation.Finally, the paper presents a series of optimization strategies for M Company's standard cost management, encompassing principles of feasibility, adaptability, and integration. These strategies include refining cost accounting methods by considering market dynamics in setting raw material standard prices, referencing product bills of materials for standard material usage, determining standard labor costs by product type, and establishing manufacturing overhead allocation standards. Furthermore, it suggests optimizing cost management processes by enhancing stability in procurement and flexibility in budgeting, comprehensively analyzing cost variances across direct materials, direct labor, and manufacturing overhead, and integrating performance evaluations. Lastly, it emphasizes the importance of aligning product structure optimization with strategic management to further enhance M Company's competitive position in the market.
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