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论文编号：	9462
作者编号：	2120152938
上传时间：	2017/12/5 21:08:02
中文题目：	K煤炭公司标准成本管理改进研究
英文题目：	Research on Improving Standard Cost Management of K Coal Mining Company
指导老师：	陆宇建
中文关键字：	标准成本；成本控制；煤矿开采企业
英文关键字：	Standard cost；Cost control；Coal mining company
中文摘要：	2016年以来我国在煤炭、钢铁、焦煤等产业中积极推进去产能政策，伴随着政府和社会公众对冬季持续的雾霾天气的关注，进口煤的压力增加，我国煤矿行业的处境可谓如履薄冰。降低成本，实现企业竞争力的提升，是提高市场份额同时实现盈利的重要途径。然而，传统的成本管理方法已经无法满足现代的要求，在严峻的市场竞争中得以生存并且谋求更多的利益，要求企业更多的关注改进成本管理方法，创新成本管理模式。本文通过理论联系实际，对K公司的标准成本管理进行了改进优化。首先从国外标准成本管理的实施和国内标准成本管理的实施两个方面对当前标准成本管理的发展趋势进行了分析。在回顾了相关的成本管理理论的基础上对标准成本管理的优点进行了分析，对煤炭企业成本的特点进行了描述。对K公司所处的行业环境，国家的宏观政策，和相关的客户等方面进行外部分析；对K公司的的财务能力、员工素质、C-ERP系统的应用等方面对K公司进行内部环境分析；在对K公司的管理现状进行阐述之后，主要从标准成本的制定、标准成本的控制及考核两个方面来进行分析K公司成本管理中存在的问题，对K公司标准成本管理中问题的原因进行了分析；对K公司当前的标准成本管理进行优化，完善了组织机构，优化标准成本的制定，以K公司综掘作业为例分别阐述了K公司直接材料、直接人工、制造费用以及管理费用的标准用量和标准价格的制定，完善成本控制和成本考核机制。论文首先对K公司的成本管理组织机构进行了优化，确定了标准成本管理领导小组，划分了责任中心；对当前的标准成本的制定进行了优化，确保了K公司成本控制目标的确定更合理、更具有针对性和科学性；针对K公司标准成本控制和考核中存在的问题，从加强作业分析、强化例外管理、从完善考核制度和评价制度三个方面对标准成本的控制和考核进行了优化。
英文摘要：	Since 2016, China has been promoting the policy of cutting over capacity in coal, steel, coking coal and other industries, while the government and public are paying more attention to the smog weather in winter, competition from imported coal is increasing, China’s coal industry is facing a severe condition. Reducing cost to improve the competitiveness is an important way for enterprises to increase their market share and achieve profitability. However, the traditional cost management method can not meet the modern requirements any more. To survive in severe competition in the market and seek more benefits, enterprises are required to pay more attention to improving cost management methods and innovating the mode of cost management. In this paper, the standard cost management of K company is improved and optimized on the basis of integrating with practice in theory. This paper has firstly analyzed the development trend of standard cost management from the implementation of foreign standard cost management and the implementation of domestic standard cost management. After reviewing related cost management theory, this paper has analyzed the advantages of standard cost management, and described the characteristics of coal enterprise cost. It has also made an external analysis of K company's industry condition, national macro policy and related customers, and an internal environmental analysis of K company's financial ability, employee quality, and application of C-ERP system, etc. After describing the management status of K company, this paper has analyzed K company's problems in cost management mainly from the establishment of standard cost, standard cost control and inspection. This paper has optimized K’s current standard cost management, perfected the organization, optimized the formulation of standard cost. Taking K company’s comprehensive tunneling operations as an example, this paper has respectively expounded K company’s formulation of dosage standard and price standard in direct materials, direct labor, manufacturing costs, improved the cost control and cost evaluation mechanism. The paper has firstly optimized the cost management organization of K company, determined the leading group of standard cost management, and divided the responsibility center. The development of the current standard cost has been optimized to ensure that the goal of cost control of K company be more reasonable, more targeted and scientific. For the problems existed in K company’s standard cost control and examination, this paper has optimized standard cost control and examination by strengthening operation analysis, strengthening the management of exception, and perfecting examination system and evaluation system.
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