标准成本法与作业成本法结合的A公司成本管理应用研究

发布时间：2018-01-01 11:04

本文关键词：标准成本法与作业成本法结合的A公司成本管理应用研究　出处：《沈阳工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着社会和经济发展的脚步日益加快,我国市场经济体制改革也在不断深化中。在这样的背景下,企业的内外部环境也面临着非常大的革新。A公司生产的产品盈利能力逐渐降低,公司利润减少。要想在日趋严峻的市场竞争中占有一席之地从而达到可持续发展的目标,实现进一步的发展,企业必然要重点关注成本管理。为了在长期激烈的竞争中保住自身的生存地位,企业应当密切关注整个行业的发展前景。与此同时还要重点关注企业自身的发展,发现和解决企业在成本管理过程中存在的问题。本文在借鉴了大量的国内外研究成果的基础之上,阐述了标准成本法和作业成本法的理论基础,同时分析了A公司现阶段产品的生产特点和成本管理现状,发现其现阶段成本管理存在的不足之处:公司的成本管理存在制造费用分配存在偏差,成本控制过于笼统,缺乏有效的成本管理执行力等问题。基于上述公司成本管理存在的一系列问题,探讨并对比了标准成本法和作业成本法的特点,通过分析标准成本法与作业成本法相结合地应用在A公司必要性和可行性,保留了两种成本法在成本处理上的优点,采用了把作业成本法和标准成本法相结合的方式对企业成本进行控制和管理。在实施过程中,先采用标准成本法的理论对产品的直接材料和直接人工进行成本处理,再采用作业成本法的理论分配产品制造费用,在对比新成本法下和传统成本法下的产品成本的基础之上,进行差异分析。最后提出此方法的相关保障措施,并对论文整体进行总结,分析不足之处。
[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.

【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.5;F406.72

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