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论文编号：	7208
作者编号：	2220130892
上传时间：	2015/6/2 10:51:58
中文题目：	A公司标准成本管理研究
英文题目：	Standard Cost Management Research of Corporation A
指导老师：	边泓
中文关键字：	标准成本；成本管理；成本差异；业绩评价
英文关键字：	Standard cost；cost management；cost discrepancy；performance evaluation
中文摘要：	随着经济全球一体化的快速发展，产品技术水平的不断革新，作为高新技术且劳动密集型的大型芯片制造企业，市场竞争越演越烈，企业的利润空间逐渐缩小。如何在新的经济形势下应对市场竞争并取得优势地位，提高企业的核心竞争力，已经成为每个企业急需解决的问题。企业要想在市场竞争中求生存求发展，就必然需要加强成本管理。选择合理的成本核算与管理方法，有效降低企业成本，减少生产环节中的浪费，是每个企业首先需要解决的问题。传统的生产成本管理模式已经不能适应制造企业发展的要求。企业需要一个能够为管理层的经营决策提供及时、可靠成本信息的成本管理模式，协助企业管理者全面的获得成本信息，更好的了解企业运营状况，为企业提高核心竞争力提供帮助。 标准成本管理，是将成本控制与核算相结合的一种成本管理方法。其实施的步骤主要由标准成本的制定，标准成本的控制，成本差异的揭示与分析，以及依据差异分析评价业绩等四部分组成。 本文以A公司为例，分析了标准成本管理在A公司的实施情况。从具体的案例分析出发，通过详细的数据分析揭示标准成本管理在A公司的实施效果，分析成本差异找到降低成本的途径。同时分析研究了标准成本管理实施中的不足及改进措施，通过完善标准成本来增强预算的准确性；依靠增加激励机制提高业绩评价水平；通过改进间接成本的分摊方式提高产品成本准确性，为公司的战略决策提供帮助。 本文不仅对提高A公司标准成本管理水平具有十分积极的意义，同时也为业内其他企业实施标准成本管理提供一定的参考价值。
英文摘要：	Along with the speedy development of economy integration and continuous innovation of producing technique, the market competition becomes more intense. Given the shrunken margin that enterprise could obtain, it becomes a problem how to react to the competition and enhance the long-term competitive advantages in the new economy. Key factors include building up a legitimate costing and management system, effectively reducing the costs, and mitigating unnecessary waste during production. Especially to the mega manufacturing enterprises adopting a reasonable cost accounting to manage costs is the foundation to keep success in the severe competition. Therefore, building up a legitimate costing system which satisfies the needs of internal cost accounting management, control and decision, has its realistic meaning. The Standard Cost Management, as the cost management system to integrate cost control and evaluation, is made up of standard cost setting up, standard cost control, cost variance analysis and performance evaluation. This article takes the standard cost of company A as sample, researched the standard cost practice in company A, figure out the channel of cost reducing by analyzing the cost variance, evaluated the effect of the method practice. And highlighted the weakness of standard cost methodology in company A. Improved the incentive mechanism and performance evaluation by adding more key indicators. Improved accuracy of forecast by consummating cost control management. Consummated cost management by strengthen indirect cost structure. This article is expected to be a good guidance to Company A, as well as provide a theoretical foundation to the booming domestic semiconductor industry of implementing the standard costing, and consequently introduce this method to more domestic companies.
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