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论文编号：	15288
作者编号：	2120223798
上传时间：	2025/3/13 21:56:16
中文题目：	H公司标准成本管理优化研究
英文题目：	Research on Optimization of Standard Cost Management in H Company
指导老师：	边泓 孙慧强
中文关键字：	标准成本管理；成本差异分析；电子制造企业
英文关键字：	standard cost management; Cost variance analysis; Electronic manufacturing enterprises
中文摘要：	目前，全球经济发展正进入一个新的阶段，经过三年疫情的洗礼，国内国外各行各业的企业都面临着新的挑战。复工复产后能否恢复疫情前的经营状况，甚至是更上一层楼，以及能否在当前经济环境下谋求新的发展，成为摆在企业面前亟待解决的问题。在现如今全球一体化的背景下，我国制造业也面临来自其他低成本国家和发达国家的竞争，虽然占据全球制造业的重要地位，但制造业的国际市场份额在2023年有所下降。原材料价格波动、劳动力成本上升以及日益激烈的市场竞争等因素都使得电子产品制造业企业成本不断增加。因此，企业要想尽快恢复元气，进而继续发展，就必须意识到成本管理的重要性。 本文以案例研究法为主要研究方法，结合文献研究法与实地调研法，以H科技股份有限公司为案例研究对象，先回顾了标准成本管理相关的文献，并且实地走访、调研考察了H公司，深入了解其经营情况、产品生产成本构成以及H公司目前使用标准成本法进行成本管理的现状，并剖析其应用过程中存在的问题及成因，以此为基础，针对性的提出H公司成本管理改进方向及具体措施，以期优化H公司标准成本法应用情况，进而提升其经营状况，促进其长期向稳向好发展。
英文摘要：	At present, the global economic situation is in a new historical stage, and after three years of baptism by the epidemic, domestic and foreign enterprises in various industries are facing new challenges. Whether the resumption of work and production can restore the business situation before the epidemic, or even take it to the next level, and whether it can seek new development in the current economic environment, have become urgent issues for enterprises to solve. In the context of global integration, China's manufacturing industry is also facing competition from other low-cost countries and developed countries. Although it occupies an important position in the global manufacturing industry, its international market share will decline in 2023. The fluctuation of raw material prices, rising labor costs, and increasingly fierce market competition have all led to a continuous increase in costs for electronic product manufacturing enterprises. Therefore, in order for enterprises to quickly recover and continue to develop, they must realize the importance of cost management. This article adopts the case study method as the main research method, combined with literature research method and field research method, taking H Technology Co., Ltd. as the case study object. Firstly, the relevant literature on standard cost management is reviewed, and on-site visits and research are conducted to investigate H Company, deeply understand its business situation, product production cost composition, and the current situation of using standard cost method for cost management in H Company. The problems and causes in its application process are analyzed. Based on this, targeted improvement directions and specific measures for H Company's cost management are proposed, in order to optimize the application of standard cost method in H Company, improve its operating conditions, and promote its long-term stable and positive development.
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