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论文编号：	778
作者编号：	2220060620
上传时间：	2008/6/24 11:46:15
中文题目：	现代制造环境下标准成本系统的应
英文题目：	Researching on the application
指导老师：	刘志远
中文关键字：	成本管理 标准成本核算法 作业成
英文关键字：	Cost Management Standard Cos
中文摘要：	由于企业竞争日趋激烈，企业日感降低成本的压力之大，一方面引进先进管理模式、改进信息管理系统，另一方面改革薪酬制度，实施减员增效等一系列措施。为了适应激烈的市场竞争，获得成本优势是每个企业都梦寐以求的目标，而传统的标准成本管理方法已经不能适应新经济环境下企业的需要，不但不能提供精确的成本信息，也不能对决策提供相关性支持。传统准成本法仍对中间接费用分配不合理、成本信息过于浓缩、成本管理对象表面化的缺陷。 随着现代制造技术的发展而出现的作业成本法是一种首先以生产经营过程的各种作业为成本核算对象，以资源动因为基础分配各种作业所消耗的资源成本;然后再以生产结果为成本核算对象，以作业动因为基础计算各种产品作业消耗成本的一种科学的成本核算方法。该方法的成本核算对象不仅结果化、更为重要的是过程化，其间接费用分配依据更加科学，计算结果更加准确。因此本着实践结合理论的原则，本文将现行企业的标准成本管理与作业成本法的结合作为研究重点。 本文首先阐述了研究的理论基础，分析标准成本法的法展。结合实际情况说明传统标准成本制度在新制造环境下暴露出的不足。提出了基于现代制造环境下传统标准成本系统改进的建议，分析了改进传统标准成本系统的内外部环境的支持，针对标准成本在实际应用中缺陷本文提出标准成本法和作业成本法在的结合，及如何建立基于现代制造环境下作业标准成本体系，并结合实际案例分析了标准成本在企业中的应用，并提出与作业成本法结合的设想。
英文摘要：	With increasingly fierce competition among enterprises, enterprises feel the pressure to reduce costs, on the one hand, the introduction of advanced management mode and improved information management systems are necessary, on the other hand, reform of the payroll system, and the implementation of a series of measures, such as reductions to improve efficiency are required. In order to adapt to the fierce market competition, the cost advantage is access to every business dream goal, whereas, the traditional standard cost management methods can not meet the new economic environment since the needs of the enterprises will not be able to provide accurate cost information, also we can not provide the relevant decision-making support. The standard cost system can’t overcome unreasonable allocation of indirect costs, which is too concentrated, and it can’t overcome the flaw that the cost management is superficial. With the development of modern manufacturing technology, the Activity--based costing is the scientific method of cost accounting that treat the actions in the course of business operations as target, resource allocation based on dynamic as the consumption of resources, then to calculate the cost of products with the basis of operating costs consumed . The method of cost accounting is not only the result of the object, what is more important in the process, the allocation of indirect costs based on more scientific, the result is more accurate. According to the practice of the principle of theory, the paper will discuss the existing business of the standard cost management combine to Activity--based costing as the focus of its research. First, the paper expounded the theory on the basis of the standard cost system, analysis the development of the standard cost system. With the actual situation, the traditional standard cost system in the new manufacturing environment appears some deficiencies. The proposal was raised to improve the traditional standard cost system under the modern manufacturing environment. Analyze the internal and external environment, which the traditional standard cost system was improved under. Combination of the standard cost system and Activity--based costing method was proposed for the defects of the traditional standard cost system in the practical application. Explain how to create ABC-standard cost system under the modern manufacturing environment. According to the real case to analysis the application of the standard cost system in enterprise, and raise the idea of combination of the standard cost system and Activity--based costing method.
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