大连CBW公司生产成本控制问题研究

论文编号:KJ245  论文字数:16103,页数:32

摘    要
 伴随着市场竞争的加剧，企业面临的竞争日趋激烈，企业要生存、要发展，就必须重视产品的成本管理，采取各项措施降低成本，以低于竞争对手的成本进行生产经营。企业既要追求多创利的目标，增加销售收入，又要千方百计地节能降耗，降低成本。无论是企业的生产成本，还是运营成本都在不断增加，导致企业整体利润水平的下降。在全球经济一体化步伐不断推进的今天，通过实施低成本战略，有助于促进中小企业的成长和发展，也有助于推动整个地区的繁荣和行业的优化。
 本文在成本控制理论的指导下，运用标准成本计算法对大连CBW公司的成本控制情况进行了调研，并分析出该公司在生产数据不完整、信息扭曲、基层员工成本控制意识淡薄等方面存在着成本控制漏洞，最后本文针对该公司的情况进行了以标准成本法为指导的方案设计，并提出了建立标准成本控制制度、规范产品生产数据的管理、成立标准成本控制考核小组等解决对策。

关键词：生产成本；成本控制；标准成本法
The Product Cost Control Investigation of Dalian CBW Company

Abstract
 As the market competition intensifies, enterprises are facing the problem of increasingly fierce competition. Because of the enterprises needs of survival and development, we must attach great importance to product cost management and take measures to reduce the cost. In order to produce and operate with the lower cost than our competitions, enterprises should not only pursue the profitable goal to increase sales revenue, but also do everything possible to save energy and lower costs. So as to either the production or operating costs of enterprises is constantly increasing, the overall profit level is descending. Today, as the global economy continues to advance. Through the implementation of low-cost strategies, it’s not only beneficial to the promotion of SME growth and development, but also to the prosperity of the entire region and industry optimization.
 Based on theory of the cost control, this text uses the standard cost calculation method to carry out research and analysis to the Dalian CBW company. And this text finds out that there are many cost control loopholes in areas, such as incomplete company’s production, distorted information and the grass-roots workers having a weak sense of cost control. Finally, this text conducts a programmer design with the standard cost for the company. And propose to establish the standard cost-control system, to standardize the production data file management, to establish the checking team of the standard cost control.
 
Key Words：the cost of production；cost control；standard costing
目    录
摘    要 I
Abstract II
1引言 1
1.1 选题背景 1
1.2 研究目的 1
1.3 研究方法 2
2生产成本控制的理论研究 3
2.1 成本控制理论内涵 3
2.1.1成本的内涵 3
2.1.2成本的特征 4
2.1.3 成本控制的内涵 4
2.1.4 成本控制的程序与方法 5
2.1.5 成本控制在现代成本管理系统中具有重要地位和作用 5
2.2 标准成本系统内涵 5
2.2.1 标准成本系统 5
2.2.2 标准成本系统的构成 6
2.2.3 标准成本系统的意义 7
3 大连CBW公司的生产成本控制现状 7
3.1大连CBW公司简介 7
3.1.1大连CBW公司概况 7
3.1.2大连CBW公司优劣势分析 9
3.2大连CBW公司生产成本控制管理现状 9
3.3大连CBW公司现行成本控制劣势分析 10
4 大连CBW公司标准成本控制体系的设计 11
4.1 标准成本法在大连CBW公司的实施步骤 11
4.2 生产成本的计算 11
4.2.1 大连CBW公司2604产品介绍 11
4.2.2 大连CBW公司标准成本的制定与计算 11
4.2.3标准成本差异分析与控制 16
4.3 标准成本系统账务处理 20
4.3.1 标准成本差异的处理方式 21
4.3.2 用直接处理法将成本差异转到主营业务成本 21
4.3.3 编制标准成本损益表 22
5 提高大连CBW公司生产成本控制水平的建议 23
结    论 25
参 考 文 献 26
致    谢 27