P公司标准成本制度研究

发布时间：2018-06-19 09:21

本文选题：标准成本 + 成本差异分析　；参考：《华东理工大学》2013年硕士论文

【摘要】：在当今市场竞争激烈、制造模式更新、客户需求多样化的环境下,为了加强企业管理、更加准确地进行成本核算、有效地控制资源耗费,以成本核算和成本控制为主要内容的成本管理已经成为企业一项不可或缺的管理活动。 P公司是某美资集团在国内设立的一家全资生产型企业,下设多条产品线,分别属于不同的产品平台,与集团在国内设立的其他生产型姐妹公司一样,P公司以生产为主,主要通过集团在国内所设的销售公司销售产品并服务于国内不同的市场。作为集团定义的成本中心,P公司采用标准成本制度。本文从相关成本管理理论出发,通过对P公司背景、标准成本制度的介绍、实施情况的分析和总结,探讨在现代化的生产方式下,如何使标准成本法的运用更适用于现代新型的制造环境,使成本、费用的核算更准确、可信,标准成本差异的分析和评价方法更有效。相信对进一步发挥标准成本在简化成本核算、进行成本控制方面的优势有一定的借鉴意义。本文不仅对提高P公司成本管理水平具有实践意义,而且对业内其他企业、特别是生产制造型企业也具有一定的参考价值。
[Abstract]:In the current environment of fierce market competition, renewal of manufacturing mode and diversification of customer demand, in order to strengthen enterprise management, carry out more accurate cost accounting, and effectively control the consumption of resources, Cost management, which takes cost accounting and cost control as its main content, has become an indispensable management activity of enterprises. P Company is a wholly owned production enterprise established in China by a certain US capital group, with many product lines under it. They belong to different product platforms. Like other production sister companies set up in China, P Company mainly sells products and serves different domestic markets through the sales companies set up by the Group in China. As the cost center defined by the group, P adopts standard cost system. Based on the related cost management theory, through the introduction of P company background, standard cost system, and the analysis and summary of the implementation situation, this paper discusses the modern production mode. How to make the application of standard cost method more suitable to the modern new manufacturing environment, make the cost and cost accounting more accurate, credible, standard cost difference analysis and evaluation method more effective. It is believed that it has some reference significance for further exerting the advantages of standard cost in simplifying cost accounting and carrying out cost control. This paper not only has practical significance to improve the cost management level of P Company, but also has certain reference value to other enterprises in the industry, especially to manufacturing enterprises.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.72

【参考文献】