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论文编号：	8185
作者编号：	2120132906
上传时间：	2016/6/2 12:44:55
中文题目：	MJH食品有限公司成本控制研究——基于标准成本法的研究
英文题目：	The cost control research of MJH Food co., LTD. - Based on the research of standard cost method
指导老师：	黄菊珊
中文关键字：	成本控制;食品加工业;小型企业;标准成本
英文关键字：	Cost Control;Food Processing;Small Businesses;Standard Cost Method
中文摘要：	随着市场经济的发展，我国企业日益发展壮大，其中，食品加工企业不仅在国民经济中占据一席之地，对于扩大内需也有重要作用。尽管改革开放以来，食品加工企业已发展了几十年，但仍不成熟。特别是一些小型食品加工企业，管理方面漏洞的弥补，不仅要靠市场的规范，还需要企业的内在动力。而作为企业管理的一部分，成本控制是非常关键的环节之一。研究小型食品加工企业成本控制的问题，对于这类企业实现现代化管理，提高竞争力，增加利润具有重大意义。 本文以MJH食品有限公司为例，以成本控制和标准成本制度的相关理论为指导，采用了规范分析和案例研究相结合的方法，研究了小型食品加工企业成本控制的问题。发现了小型食品加工企业的成本控制存在诸多问题，包括成本控制缺失严重，成本控制实施的基础差等。提出了应将标准成本控制运用到小型食品加工企业成本控制的实践当中，原因一是标准成本制度发展成熟、被各类企业广泛使用、也能从众多成功运用标准成本制度的企业中获得经验；二是标准成本控制主要适用于产品品种较少大批量生产的企业，而小型食品企业恰恰具有单一原料为主，产品品种较少，主要进行季节性大批量生产等特点标准；三是标准成本控制更为常见，公司管理者更能接受这种成本控制方法。另外标准成本可以为企业提高经济效益、改善企业管理、提升生产技术、简化会计核算、科学经营决策发挥重要作用。本文为案例公司设计了标准成本控制系统，包括标准成本制度的前提、标准成本制定的原则、标准成本的制定、标准成本的差异计算和分析，以及标准成本的修订等五部分内容。并探讨了在设计标准成本控制系统中的难点和对策。本文的创新点在于较为系统地将标准成本控制方法运用到小型食品加工企业中，并在对小型食品加工企业标准成本控制的研究中使用了案例分析法。 本文对MJH食品有限公司所作的研究，对于小型食品加工企业的成本控制，乃至小型制造业企业的成本控制，都有一定的借鉴意义。
英文摘要：	With the development of market economy, enterprises in our country develop increasingly. Among them, the food processing enterprise is not only a place in the national economy, also plays an important role to expand domestic demand. Although since reform and opening up, the food processing enterprise has developed for decades, but it still not matures. In particular, some small food processing enterprises, to make up for the vulnerability of the management, not only depend on market specification, also need to intrinsic motivation of the enterprise. As a part of enterprise management, cost control is one of the key links. The study of small food processing enterprises cost control problems, for this type of enterprise modernization management, enhance competitiveness, increase profits is of great significance. This article MJH food co., LTD as an example, the cost control and standard cost system related theory as the instruction, adopts the method of combining normative analysis and case study, the small food processing enterprises cost control problem is studied. Found a small food processing enterprises cost control has many problems, including cost control is lack, the implementation of cost control base is weak. Put forward the standard cost control should be applied to small food processing enterprises cost control practice, because it is a standard cost system development mature, has been widely used all kinds of enterprises, also can use standard cost system from many successful enterprises gain experience; Second, the standard cost control is mainly suitable for varieties of products are less mass production enterprises, and small food company just has a single raw material is given priority to, product variety is less, mainly carries on the seasonal characteristics of mass production standards; 3 it is more common, include standard cost, cost the company managers are more likely to accept this cost control method. Additional standard cost can improve the economic benefit for the enterprise, improve enterprise management, and improve production technology, to simplify accounting, play an important role in scientific management decisions. And then small food company just has the characteristics such as a single raw material is given priority to, product variety is less, the production is main for the seasonal of mass. This paper designed for the case company standard cost control system, including five parts: the premise of standard cost system, the principles of the setting of standard cost, the setting of standard cost, the standard cost difference calculation and analysis, and the revision of the standard cost. And the paper discusses the difficulties and countermeasures in design standard cost control system. Innovation point of this paper is to systematically used the method of standard cost control in small food processing enterprises, and used the case analysis in the study of the small food processing enterprises’ standard cost control. In this paper, the research of MJH food co., LTD., has certain reference significance for cost control for small food processing enterprises, and even the cost control of small manufacturing enterprises.
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