SY氯碱公司生产成本控制分析

发布时间：2018-01-15 02:21

本文关键词：SY氯碱公司生产成本控制分析　出处：《河北工业大学》2015年硕士论文　论文类型：学位论文

【摘要】：SY氯碱公司是一家中等规模的国内化工企业,本文结合SY氯碱公司的生产特点和产品成本的特点,从基本的成本控制理论和方法入手,以SY氯碱公司为研究对象,为当前氯碱公司在成本管理方面,评价成本的影响因素、成本控制的方法和手段,进而分析成本控制的原则、目标,利用作业成本法,分析在生产过程中的成本控制和成本核算的实施相结合。论述了生产成本的间接成本,深入使用成本会计的工作原理。在整个生产经营过程中提出的综合控制,实现在生产过程和管理方面,对每一项成本进行全面控制,通过作业成本法,使成本核算制度化。本文主要以作业成本法的原理为核心,特别指出了这种核算方法是一种最先进的成本核算方法,进而研究和探讨作业成本法的概念体系和使用条件,建立相应的分配和归集图表。本文深入研究了作业成本法在SY氯碱公司的实践,说明实施作业成本法对企业的成本控制带来了显著的成绩,得到了更准确,更详细的成本信息。通过对工作过程的分析,取消不合理费用,从根本上提高控制成本和核算成本的意识,使公司内部职工节约更多的成本。在此基础上,通过作业成本法提供的成本信息,建立有效的成本控制机制,积极调整产品结构和优化生产线布局,以提高公司的竞争力,从而提高公司的经营利润。
[Abstract]:Sy chlor-alkali company is a medium scale domestic chemical enterprise. Combining with the production characteristics and product cost characteristics of sy chlor-alkali company, this paper starts with the basic cost control theory and method. Taking sy chlor-alkali company as the research object, this paper evaluates the influencing factors of cost, the methods and means of cost control, and then analyzes the principles and objectives of cost control in the current cost management of chlor-alkali company. This paper analyzes the combination of cost control and cost accounting in the production process by means of activity-based costing, and discusses the indirect cost of production cost. The comprehensive control proposed in the whole process of production and operation realizes the overall control of each item of cost in the production process and management, and adopts the activity-based costing method. This paper focuses on the principle of activity-based costing, especially points out that this method is the most advanced cost accounting method. Then the concept system and application conditions of activity-based costing are studied and the corresponding distribution and aggregation charts are established. The practice of Activity-Based costing in sy chlor-alkali company is deeply studied in this paper. It shows that the implementation of activity-based costing has brought significant results to the cost control of enterprises, and obtained more accurate and more detailed cost information. Through the analysis of the work process, the unreasonable cost is eliminated. The consciousness of controlling cost and accounting cost is improved fundamentally, and more cost is saved for the staff and workers in the company. On this basis, the effective cost control mechanism is established through the cost information provided by activity-based costing method. Actively adjust the product structure and optimize the production line layout to improve the competitiveness of the company, thereby increasing the company's operating profit.
【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F426.7

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