联系我们

论文查询结果	返回搜索

论文编号：	3460
作者编号：	2220090735
上传时间：	2011/6/13 16:31:22
中文题目：	电子产品制造企业标准成本范围的确定及其效果研究
英文题目：	Standard Cost Model Study
指导老师：	陆宇建
中文关键字：	标准成本系统 标准成本形式 差异分析 成本管理
英文关键字：	Standard Costing System Standard Cost Model
中文摘要：	标准成本制度产生于20世纪初期，是一个长盛不衰的成本核算和管理体系。但是，在现代制造环境下，其自身的不足愈发明显，需要根据现代制造环境对其加以改进。 本文阐述成本控制与标准成本的一般理论的基础上，分析了电子制造行业中现实存在的两种标准成本形式（单一标准成本形式和完全标准成本形式）的主要内容及其对成本报告体系、成本分析的不同影响。虽然随着现代生产经营环境的变化，完全理论意义上的标准成本法在制造费用和直接人工的核算和分析体系上体现出了越来越明显的不足，但是作为一个拥有近百年发展历史的成本核算系统，单一标准成本形式为实践者提供了一个相对灵活，合理的方法，使其在实践中充分地扬长避短，为企业的成本控制提供有效的信息，同时也为其他成本控制管理方法的实施与应用留下进一步结合的空间。 其次，本文在对单一标准成本形式和完全标准成本形式的分析过程中，还着重探讨了在现在社会经济环境中，直接人工成本日趋丧失变动成本的属性，而逐渐趋向半变动成本的性态；同时，在制造费用方面，本文讨论了生产批量对标准制造费用的设定以及对制造费用成本差异分析的影响。 最后，本文通过对A、B两家实施不同标准成本形式的企业的报表体系，差异分析过程的比较，进一步说明，将标准成本内容只实施于最适宜其理论体系的材料成本核算与分析系统的单一标准成本形式，虽然其不能完全满足标准成本的理论要求，但是，这种核算与报告方式，不仅充分发挥了标准成本系统的优势，也为直接人工成本与制造费用的核算和控制引入其他成本管理方式留下了更为灵活的空间。
英文摘要：	As the cost record and management system since the beginning of 20th century, Standard Costing System seems losing its advantage under the new manufacturing environments. That also makes the people to wonder whether the Standard Costing system could be used continually. This dissertation introduces two types of standard cost model in electronic manufacturer (named as Single Standard Cost Model and Completed Standard Cost Model), also did some discussion in their different reporting system, cost analysis methodology. As the changing in current business environment, the weakness in the allocation and analysis method of the operation cost and direct labor expense is realized. But as a mature system, the Single Standard Cost Model provides a flexible solution to avoid the disadvantage of Standard Costing System in fixed cost reporting, and give full scope to the advantage in variable material costing. This dissertation also does a further analysis in the direct labor costing, try to illustrate that the direct labor cost is change to semi-variable cost due to the current social environments. And on the other hand, we also do analysis in the operation cost, especially focus on the lot size impact in the standard cost buildup and in the variance analysis. Finally, the dissertation goes through the case study in the Standard Costing System comparison between Company A and Company B, which are running in different standard cost model. As material cost is completed variable cost. So the Standard Costing System can support the material cost model running perfectly. At same time, the shortage of standard cost in direct labor and also the operation cost provide the free space to the management team to implement the new costing model here, such as activity-base costing. That will provide more suitable and useful information to management team for business analysis, and cost control.
查看全文：	预览  下载(下载需要进行登录)