本文關鍵詞：標準成本法與作業(yè)成本法結合的A公司成本管理應用研究　出處：《沈陽工業(yè)大學》2017年碩士論文　論文類型：學位論文

  更多相關文章： 標準成本法 作業(yè)成本法 成本管理

【摘要】：隨著社會和經(jīng)濟發(fā)展的腳步日益加快,我國市場經(jīng)濟體制改革也在不斷深化中。在這樣的背景下,企業(yè)的內(nèi)外部環(huán)境也面臨著非常大的革新。A公司生產(chǎn)的產(chǎn)品盈利能力逐漸降低,公司利潤減少。要想在日趨嚴峻的市場競爭中占有一席之地從而達到可持續(xù)發(fā)展的目標,實現(xiàn)進一步的發(fā)展,企業(yè)必然要重點關注成本管理。為了在長期激烈的競爭中保住自身的生存地位,企業(yè)應當密切關注整個行業(yè)的發(fā)展前景。與此同時還要重點關注企業(yè)自身的發(fā)展,發(fā)現(xiàn)和解決企業(yè)在成本管理過程中存在的問題。本文在借鑒了大量的國內(nèi)外研究成果的基礎之上,闡述了標準成本法和作業(yè)成本法的理論基礎,同時分析了A公司現(xiàn)階段產(chǎn)品的生產(chǎn)特點和成本管理現(xiàn)狀,發(fā)現(xiàn)其現(xiàn)階段成本管理存在的不足之處:公司的成本管理存在制造費用分配存在偏差,成本控制過于籠統(tǒng),缺乏有效的成本管理執(zhí)行力等問題�；谏鲜龉境杀竟芾泶嬖诘囊幌盗袉栴},探討并對比了標準成本法和作業(yè)成本法的特點,通過分析標準成本法與作業(yè)成本法相結合地應用在A公司必要性和可行性,保留了兩種成本法在成本處理上的優(yōu)點,采用了把作業(yè)成本法和標準成本法相結合的方式對企業(yè)成本進行控制和管理。在實施過程中,先采用標準成本法的理論對產(chǎn)品的直接材料和直接人工進行成本處理,再采用作業(yè)成本法的理論分配產(chǎn)品制造費用,在對比新成本法下和傳統(tǒng)成本法下的產(chǎn)品成本的基礎之上,進行差異分析。最后提出此方法的相關保障措施,并對論文整體進行總結,分析不足之處。
[Abstract]:With the development of society and economy is accelerating pace, China's market economic system reform is deepening. In this context, the internal and external environment of enterprise is also facing great innovation of.A company's products profitability gradually decreased, reducing the profits. Want to occupy a space for one person in the increasingly fierce market competition in order to achieve the goal of sustainable development, to achieve further development, must focus on cost management of enterprises. In order to keep their survival status in the long term in the fierce competition, enterprises should pay close attention to the development prospects of the whole industry. At the same time also focus on the development of the enterprise itself, find and solve the existing process of cost management in enterprises the problem in this paper. Based on the research results at home and abroad, expounds the theoretical basis of standard cost method and activity-based costing The foundation, and analyzes the characteristics and present situation of cost management of A company production stage product, found deficiencies at this stage of its cost management: there exists deviation of manufacturing cost allocation cost management company, cost control is too general, lack of effective cost management, execution and other issues. A series of problems of cost management of the company based on the discussion and comparison of standard cost method and the characteristics of activity-based costing application in A company through the analysis of the necessity and feasibility of the standard cost method and operation cost method, retains the advantages of the two kinds of cost method in cost treatment, by combining the activity-based costing and standard costing the way for the control and management of the enterprise cost. In the implementation process, the standard cost method theory of direct materials and direct labor costs of product processing, and then use homework The theoretical distribution of cost method is used to allocate product manufacturing costs. Based on the comparison between the new cost method and the traditional cost method, the difference analysis is carried out. Finally, relevant safeguards for this method are put forward, and the whole paper is summarized, and the deficiencies are analyzed.

【學位授予單位】：沈陽工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.5;F406.72

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本文編號：1364216