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论文编号：	9618
作者编号：	2220150451
上传时间：	2017/12/7 21:31:05
中文题目：	天津市化学试剂研究公司标准成本管理问题研究
英文题目：	Study on cost management of Tianjin Institute of chemical company
指导老师：	黄福广
中文关键字：	标准成本；成本管理；化工行业
英文关键字：	Standard cost; cost management; chemical industry
中文摘要：	摘 要由于当前我国化工行业国家调控严峻，市场竞争日益激烈，为了加大企业核心价值立足于市场，化工行业必须从自身寻找问题，提高企业成本管理水平，降低产品成本，从而实现企业盈利目标。天津市化学试剂公司是一家有着悠久历史的老国企，其主要生产用于检测大气含量的环保试剂。整体化工行业的利润空间都很大，因此管理者对于成本控制多有疏忽，导致成本管理动力缺失。随着市场发展日益完善，化工行业队伍日益壮大，市场饱和度在不断变大，天津市化学试剂公司领导者逐渐意识到成本管理对于企业发展壮大的重要性，因此加强有效的成本管理成为企业的当务之急。本文主要以天津市化学试剂公司为例，分析了企业基于标准成本法进行成本管理的一系列过程。文章的绪论部分主要介绍了研究方法和研究思路以及国内外相关文献综述。之后，在文章理论部分，主要介绍成本管理和标准成本法界定，企业的经营特成本特征，并基于标准成本法下对比标准成本与实际成本之间差异进行深入解析，从而发现企业在成本管理中存在问题提出科学合理改进措施。针对企业经营和行业属性，生产工艺流程，以及成本管理现状和成本管理中的漏洞等等本文都作出深入论证。通过对于天津市化学试剂公司解读结合标准成本法管理理论建立了适合与企业自身的改进措施。通过标准成本法在企业中的实施，可以为整个化工行业标准成本法实施奠定基础和提供参考数据。 关键词：标准成本；成本管理；化工行业
英文摘要：	Abstract As the guide of China's chemical industry of national policy in recent years, serious, intense market competition, in order to enhance the enterprise core value based on the market, the chemical industry must find from their own problems, improve the level of enterprise cost management, reduce the cost of products, so as to realize the enterprise profit target. Tianjin Chemical Reagent Co., Ltd. is an old state-owned enterprise with a long history. It mainly produces environmental protection reagents for detecting atmospheric content. The profit margins of the whole chemical industry are very large, so managers are careless about cost control, which leads to the lack of cost management power. With the development of the market is increasingly perfect, the chemical industry growing ranks of market saturation in the growing city of Tianjin chemical reagent company leaders gradually realized that the cost management is important for the future development of the enterprise, thus strengthening the effective cost management has become the urgent matter of the enterprise. Taking Tianjin chemical reagent company as an example, this paper analyzes the process of cost management based on standard cost method. The introduction of the article mainly introduces the research methods and research ideas, as well as related literature review at home and abroad. Then, in the theoretical part, mainly introduces the definition of cost management and standard cost method, cost management and business characteristics, and the difference between the comparison of standard cost and actual cost standard cost method based on in-depth analysis, the result shows that enterprises existing problems put forward the scientific and reasonable measures for improvement in cost management. In view of the enterprise management and the industry characteristic, the production technological process, as well as the present cost management system and the loophole in the cost management and so on, this article has carried on the thorough demonstration. Through the interpretation of Tianjin chemical reagent company, combined with standard costing management theory, the improvement measures which are suitable for the enterprise itself have been established. Through the implementation of standard costing in the enterprise, it can provide reference and reference for the implementation of the standard cost method in the whole chemical industry. Key word：Standard cost; cost management; chemical industry
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