标准成本法在HY公司的应用

发布时间：2018-01-10 13:34

本文关键词：标准成本法在HY公司的应用　出处：《首都经济贸易大学》2014年硕士论文　论文类型：学位论文

【摘要】：标准成本法在不同行业、企业得到了广泛的运用。本文通过标准成本法在HY公司应用的探讨,力图构建适用于军工企业实际需要的标准成本管理创新模式。本文在总结和吸收国内外研究成果的基础上,明确了选题动机、研究思路及方法,指明了本文的用意所在,并阐述了标准成本法的理论体系构架、成本核算过程、成本管理功能,阐明了标准成本法的作用。本文结合HY公司的实际情况,针对其成本管理现状,提出了为HY公司实行标准成本法、构建公司标准成本管理控制体系的实施方案和配套条件。这些方案和建议具有现实意义,对降低HY公司成本和提高公司产品市场竞争力具有参考作用。本文通过对HY公司经营和成本管理实际状况的分析,从成本标准化、纠偏及事后考核等多角度考虑,得出标准成本法在军工企业运用具有重要作用,对降低公司成本和提高产品的市场竞争力具有重要意义的结论。
[Abstract]:Standard cost method has been widely used in different industries. This paper discusses the application of standard cost method in HY Company. Try to build a standard cost management innovation model suitable for the actual needs of military enterprises. Based on the summary and absorption of domestic and foreign research results, this paper clarifies the motivation, research ideas and methods. This paper points out the intention of this paper, and expounds the theoretical framework, cost accounting process, cost management function of standard cost method, and clarifies the function of standard cost method. In view of the current situation of cost management, this paper puts forward the implementation scheme and supporting conditions of standard cost management and control system for HY Company. These schemes and suggestions are of practical significance. This paper analyzes the actual situation of HY company's operation and cost management from cost standardization. The conclusion that standard cost method plays an important role in the application of military enterprises and is of great significance to reduce the cost of the company and improve the market competitiveness of the products is obtained.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.72;F426.5

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