XX家电企业标准成本管理体系重构研究

发布时间：2018-01-19 06:27

本文关键词： 家电企业成本管理体系标准成本　出处：《东北石油大学》2014年硕士论文　论文类型：学位论文

【摘要】：在现代商业化社会中，随着市场经济体制的逐步完善，越来越多的行业开始规范化，并且从传统的卖方市场走向买方市场。这就意味着在交易的过程中，生产商和销售商的地位从主动变成了被动，为了提升自身的市场竞争力，让利于消费者就成为了一种最为常见的一种手段。在这个过程中，降低销售价格，并且还要保证自身能够获得生存与发展，，其关键就在于控制成本。成本优势战略无疑是目前企业获得核心竞争力的关键所在。文章以XX家电企业作为研究对象，首先探讨了标准成本理论、成本控制机制以及成本领先战略等基本理论问题，为全文的研究奠定了理论基础。随后，通过对XX家电企业的销售额、规模等实际经营状况进行分析，探讨了其标准成本的划分现状以及管理现状，并且对其中存在的各种问题进行了研究。基于上述分析，文章对XX家电企业的标准成本构成要素以及其具体的核算体系进行了重新的构建。如：统一标准成本计算规则与BOM结构、完善业务流程、完善绩效考核体系以及健全管理体系等。最后，提出了标准成本管理顺利实施的制度保障。
[Abstract]:In the modern commercial society, with the gradual improvement of the market economy system, more and more industries begin to standardize, and from the traditional seller market to the buyer market, which means in the process of transaction. The position of producer and seller has changed from active to passive, in order to improve their own market competitiveness, giving profit to consumers has become one of the most common means. In this process, reduce the sales price. The key is to control the cost, and the cost advantage strategy is undoubtedly the key for enterprises to gain the core competitiveness. This article takes XX household appliance enterprise as the research object, first discusses the standard cost theory, the cost control mechanism and the cost leading strategy and so on basic theoretical question, has laid the theoretical foundation for the full text research. Through the analysis of the sales volume and scale of XX household appliance enterprises, the paper discusses the current situation of standard cost division and management. And the existing problems are studied. Based on the above analysis. This paper reconstructs the elements of standard cost and its specific accounting system of XX household electrical appliance enterprises, such as unifying standard cost calculation rules and BOM structure, perfecting business process. Finally, the paper puts forward the system guarantee for the smooth implementation of standard cost management.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.6;F406.72

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