标准成本法在A公司的应用研究

发布时间：2017-12-30 19:01

本文关键词：标准成本法在A公司的应用研究　出处：《吉林大学》2017年硕士论文　论文类型：学位论文

【摘要】：2015年大众汽车销量下滑,在中国汽车市场份额缩小,给中国汽车零部件供应商沉重的打击,因此“降价”成为了国内外汽车零部件市场的主旋律,面临着中国本土汽车零部件企业低价销售的挑战,德美日国际品牌汽车零部件供应商紧急报警成本控制。即使是国内汽车市场在刚性需求的强劲拉动之下,国际品牌也摆脱不了价格战的现实压力。由卖方市场向买方市场的转变,汽车整车品牌多样化,汽车厂家产能的过剩,国内外品牌对市场份额激烈地争夺等多方面因素使汽车行业零部件供应商处于成本高压之下。随着经济快速发展和信息技术的广泛应用,顾客拥有更多的信息渠道对比产品的价格,因此产品的成本控制受到极大关注。标准成本法是成本控制的重要方法之一,并在世界范围内广为使用。企业在实践这一理论的过程中问题也日益浮现。因此解决标准成本法在企业应用中出现的问题迫在眉睫。同时企业的成本控制需要采取先进的生产经营模式和高效的成本管理方法,在成本核算和控制方面做深做细,实现由主观判断的粗放式成本核算到基于成本与作业因果关系的精细化成本控制的转变。一个准确的标准成本能够尽可能地缩小标准成本与实际成本的差异,尽可能地做到事前规避市场变化引起的销售量变动对产品变动成本的影响,保证标准成本在年初的设定更加贴近实际成本。计算的准确性和对市场变化、制造费用的实时监控能够使企业应用标准成本法设置一个有效的考核目标,真正意义上对控制产品成本起到激励作用。A公司拥有百年历史,以标准成本法在其应用的实践为研究对象,解决标准成本法在A公司应用中出现的问题对于世界范围内的制造型企业标准成本法的应用具有借鉴作用。本文以基于作业的标准成本法以及产品成本控制的理论为基础,以A公司标准成本法的应用现状为依据,分析了A公司在使用标准成本法的过程中出现的问题,结合A公司成本控制和成本差异的分析研究建立起一套更能准确反映产品成本的基于作业的标准成本控制体系,规避市场变化风险,缩小标准成本与实际成本之间的差异,真正意义上激励生产、控制生产费用。
[Abstract]:2015 Volkswagen sales decline, shrinking share in Chinese automobile market, to China auto parts supplier heavy blow, so the "price" has become the main theme of domestic and foreign auto parts market, facing the challenge Chinese low sales of domestic auto parts enterprises, Germany Japan international brand auto parts supplier emergency alarm even cost control. The domestic auto market strong pull in the rigid demand, international brands have not get rid of the real pressure of price war. The transition from seller's market to buyer's market, the automobile brand diversification, automobile manufacturers overcapacity, domestic and foreign brands on the market share of fierce competition for many factors such as the auto parts supplier is a cost under high pressure. Along with the extensive application of the rapid development of economy and information technology, customers have more channels of information correlation The price of goods, so the product cost control is of great concern. The standard cost method is one of the important methods of cost control, and in the context of the world wide use. In the process of practice is emerging. So to solve the standard cost method in the enterprise application of the enterprise at the same time the problem is imminent. Cost control need to adopt the advanced production management mode and efficient cost management method, do deep fine in terms of cost accounting and control, from extensive cost accounting of subjective judgment to change based on the fine cost cost and operation of causal control. An accurate standard cost as much as possible to narrow the differences in standards cost and actual cost, as much as possible in advance to avoid market changes caused by changes in sales volume of products changes the influence of cost, ensure the standard cost at the beginning of the year Set closer to the actual cost. The accuracy of the calculation and the changes in the market, real-time monitoring of manufacturing cost can make the enterprise application of standard cost method to set up a valid assessment target, the real significance of the product cost control play a role in encouraging the.A company has a hundred years of history, the standard cost method in the application of the practice as the research object with reference to solve, application of standard cost method in A company in the application of the world within the scope of the standard cost method of manufacturing enterprises. Based on the theory of standard cost method and product cost control based on ABC, the application status of the A company standard cost method is on the basis of the analysis of A company in the process of using the standard cost method in the paper, combining with the research and analysis of cost control and cost difference of A company to establish a set of can more accurately reflect the products based on the cost of The standard cost control system of operation avoids the risk of market change, reduces the difference between standard cost and actual cost, and truly encourages production and controls production cost.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F416.471;F406.7

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