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论文编号：	9771
作者编号：	2120152947
上传时间：	2017/12/10 22:32:33
中文题目：	Z公司标准成本管理研究
英文题目：	The Research of the Standard Costing Management of Z Company
指导老师：	边泓
中文关键字：	成本管理；标准制造费用分配率；标准成本
英文关键字：	Cost management; Standard overhead allocation rate; Standard costs
中文摘要：	近几年全球经济低迷，制造业下滑，加之特朗普引导美国制造业回归，人民币持续升值，中国制造业面临严重挑战。从挖掘企业内部潜力上看，实行精益化成本管理是企业实现突围、升级的重要手段之一。标准成本法是精益化成本管理的关键，一般企业已经具有较高的成本管理水平，直接材料的标准成本制定比较切合实际。但是，辅助材料及制造费用则基本上没有制定标准成本，人工费用的标准成本制定会出现一定的偏差，出现较严重的问题，由于现在的企业机械化、自动化程度高，制造费用在总成本中比重大，由此导致企业成本核算不合理。这导致三方面的后果：一是企业很难发现降低成本的关键问题，由于制造费用没有标准，企业产品品种繁多，制造费用的划分仅仅靠财务人员简单核算，不能进行合理的分配，所以掩盖了企业成本管理中存在的问题；二是影响企业产品准确定价；三是企业成本管理相关的奖惩制度无法完善和执行，企业的成本管理只能在低层次运行，由于没有成本标准，很难制定相关的奖惩制度，当然更谈不上执行。本文总结了成本管理理论的发展历程和现状，对成本管理中的标准成本法进行研究，并结合Z公司的实际案例，针对Z公司直接费用标准成本法运行良好，但制造费用标准成本制定不合理的现状，提出改进建议。将管理会计中的思想运用到成本核算中，把制造费用能够进行标准化的成本划分为单位标准成本和期间标准成本，继而通过更切合实际、更科学的分析方法分析企业标准成本法核算中存在的问题，并提出了改进方案。通过对改进方案的标准成本核算成果与原标准成本下的成本核算成果进行对比，使得改进后的标准成本与实际统计的差异率更低，最终达到优化Z公司成本管理目的，为Z公司的定价决策提供依据。
英文摘要：	In recent year, Chinese manufacturing industry is facing great challenges of global economic downturn, manufacturing decline, coupled with Trump to guide back US manufacturing, and keeping increase of China Yuan. Digging from the internal potential, and the implementation of lean costs management is the one of the important means to break through the and upgrade for enterprises. Standard cost method is the key to do better cost management. General enterprises already have a high level of cost management and the standard cost of direct materials is more realistic. However, there is a certain deviation to work out the standard cost of labor and people almost have no idea of the standard costs of ancillary materials and manufacturing costs. The current enterprise mechanization, high degree of automation, the majority of manufacturing costs in total costs, all lead to serious business cost accounting distortion. This leads to three consequences: Firstly, it is difficult for enterprises to find the key to reduce costs, because there is no standard manufacturing costs, and products are varied. The manufacturing costs division can be only decided by financial staff’s subjective assumptions, and this covers the problems in enterprise cost management; Secondly, it will effect the accurate pricing of enterprise products; Third, the rewards and punishments system related to the enterprise cost management can not be improved and carried out. Enterprise cost management can only run at low levels. because there is no costing standards, it is difficult to develop the relevant reward and punishment system, of course let alone to execute. This paper summarizes the development process and current situation of cost management theory, studies the standard cost method in cost management, and combines the actual case of Z company with the standard cost method of Z company direct cost, but the standard cost of manufacturing cost is unreasonable. The use of management thinking in the cost of accounting, the cost of manufacturing can be standardized costs are divided into unit standard costs and the standard cost of the period, and then through more realistic and more scientific analysis of the enterprise standard cost method accounting inaccurate, and proposed improvements. Through the analysis of the standard cost accounting results of the improvement scheme and the cost accounting results under the original standard cost, the difference between the improved standard cost and the actual statistics is lower, and finally the optimization cost of the Z company is optimized for the Z company's pricing decision-making basis.
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