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论文编号：	768
作者编号：	2220060636
上传时间：	2008/6/24 10:31:25
中文题目：	标准成本法在染料化学品制造行业
英文题目：	Application Research of Standa
指导老师：	王全喜
中文关键字：	成本管理 标准成本管理 染料化学
英文关键字：	Cost Control Standard Cost C
中文摘要：	从泰勒的科学管理理论产生开始，标准成本法已经有了百多年的历史。这种成本管理方法是把科学管理方法应用于成本计算，将成本计划、成本控制、成本计算和成本分析有机结合的一种会计信息系统和成本控制系统。标准成本制度在西方的制造业企业中一直得到广泛的应用，虽然在这期间，很多先进的成本管理方法不断涌现，但是标准成本法始终在实践领域占有相当重要的地位，很多企业现在仍然在采用这种方法进行成本管理。 在染料化学品行业，激烈的市场竞争使得企业的成本控制日益受到关注，特别是追求环境保护的今天，染料化学品行业的企业为了保持其竞争优势，更需要成本控制。而标准成本法作为一种比较成熟的成本管理方法，始终是大型染料化学品企业控制成本的重要方法。同时这种方法简单易行，在实践上具有很大的优势。 本论文对科莱恩公司标准成本法的应用进行了研究，从标准的制定、费用的收集、差异的分析以及处理等方面介绍了科莱恩公司标准成本管理体系。同时也介绍了科莱恩公司的标准成本管理制度与其他一些先进的管理方法的融合。并结合染料化学品企业的基本特点，对标准成本法在染料化学品行业的应用进行了讨论。 本论文首先对成本管理的相关理论进行了回顾，其中重点介绍了标准成本法的相关理论。随后介绍了染料化学品行业的特点以及成本核算的一般特征，具体研究了科莱恩公司的标准成本法应用的案例，最终得出标准成本法是染料化学品行业不可或缺的一种成本管理方法的结论。
英文摘要：	Standard Cost Method is already having more than 100 years’ history after F.W.Taylor’s scientific management theory. Standard cost system is a sort of accounting information and cost control system that applies the scientific managing methods of enterprise to costing and make costing plan, cost control, cost calculation and cost analysis combined organically. Standard cost system has been applied broadly in western manufacturing enterprises. Though recent years, there are a lot of advanced costing control method appear, standard cost method still have a significant status in enterprises. A lot of enterprises still apply this method to control their cost. In the dyestuff and chemical manufacturing enterprises, costing control become more and more important because of drastically competition. Nowadays, dyestuff and chemical manufacturing enterprises have to pay more attention on environment, and standard costing method is their best choice to keep their competitive ability. Standard cost method is an easy but mature method on costing control. So a lot of big dyestuff and chemical manufacturing enterprises use this way to control their cost. The author researches the standard cost control method in Clariant Ltd. From the standard set up, cost collection and variance analysis, the author shows a framework of Clariant’s standard cost control system. In the same time, the combination of some advanced cost control method with standard cost method is also shown in Clariant. At last, the author discuss the application of standard cost method in dyestuff and chemical manufacturing enterprises according to their characterises. Firstly, the writer stated the foundation theory of cost control, especially on standard cost method. And then shows the characteristic on dyestuff and chemical manufacturing enterprises. According to the research on Clariant’s standard cost method and the whole enterprises characteristic, the author has the conclusion that standard cost method is the best cost control method in dyestuff and chemical enterprises.
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