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  本文選題：作業(yè)成本法　切入點：成本控制　出處：《遼寧工程技術(shù)大學》2014年碩士論文　論文類型：學位論文

【摘要】：近年來,經(jīng)濟危機導致國外市場對LX公司相關(guān)塑編產(chǎn)品的需求減少,同時在國內(nèi)塑編市場上公司之間的競爭不斷加劇,也就是說LX公司面臨比較嚴峻的經(jīng)營困境,因此為了保持較高的市場競爭力,LX公司必須要不斷地壓縮成本。過去LX公司一直采用傳統(tǒng)的成本控制方法,該方法強調(diào)按照產(chǎn)量分配間接成本。但是隨著產(chǎn)品生產(chǎn)環(huán)境的變化,間接成本在產(chǎn)品成本中的比重不斷上升,間接成本的合理分配問題也變得越來越重要,因此傳統(tǒng)的成本控制方法已經(jīng)不能滿足LX公司成本控制的需求。鑒于LX公司采用的傳統(tǒng)成本控制方法的弊端已經(jīng)影響到公司的成本控制能力和市場競爭力,因此LX公司必須要加強成本控制方法的改進。也就說成本控制方案的建立和應(yīng)用已經(jīng)成為LX公司成本管理面臨的一個難題,于是本文針對LX公司成本控制過程當中存在的問題進行了研究：(1)本文首先對LX公司成本控制的現(xiàn)狀進行了介紹和分析,論述了LX公司成本控制管理中存在的問題,并針對這些問題進行了研究。(2)針對LX公司成本控制中存在的問題,本文設(shè)計了針對LX公司的作業(yè)成本控制方案。該方案的設(shè)計主要包含事前控制、事中控制以及事后控制三個層次的內(nèi)容,同時該方案的核心則主要包括標準產(chǎn)品成本的制定、實際產(chǎn)品成本的核算、實際產(chǎn)品成本與標準產(chǎn)品成本的差異分析三個方面的內(nèi)容。(3)本文對LX公司的作業(yè)成本控制方案展開了實施,并且針對方案實施過程中LX公司產(chǎn)品成本差異產(chǎn)生的原因提出了相應(yīng)的成本控制優(yōu)化措施。成本控制優(yōu)化措施的提出主要從兩方面展開：一方面,根據(jù)LX公司多層次的成本差異分析表,主要對產(chǎn)品成本差異、單位動因量作業(yè)價格差異、單位動因量資源價格差異進行多層次的成本差異分析,比較成本差異數(shù)額的大小,以此確定成本差異產(chǎn)生的具體原因,然后提出針對性的成本控制優(yōu)化措施。另一方面,結(jié)合目前成本控制中存在的問題以及針對性的具體成本控制優(yōu)化措施,分析了LX公司成本控制管理的改革目標,為LX公司以后的成本控制管理改革方向提出了針對性的建議。本文的研究對LX公司的成本控制管理有一定的指導意義,有助于LX公司打破目前的成本控制困境。同時文中作業(yè)成本控制方案具備一定的實施過程可操作性,有利于LX公司作業(yè)成本控制相關(guān)經(jīng)驗的積累。除此之外,本文的研究意義在于不僅可以幫助LX公司實現(xiàn)產(chǎn)品成本降低、利潤提高的目的,同時更希望LX公司作業(yè)成本控制的研究能夠?qū)ζ渌髽I(yè)的成本控制管理也有一定的參考價值。
[Abstract]:In recent years, the economic crisis has led to a decrease in the demand for LX company's related plastic products in foreign markets, and at the same time, the competition between the companies in the domestic plastic knitting market has been intensified, which means that LX Company is facing a more severe business dilemma. Therefore, in order to remain competitive in the market, LX has to continuously reduce its cost. In the past, LX has been using the traditional cost control method, which emphasizes the distribution of indirect costs according to output. But as the production environment changes, The proportion of indirect cost in product cost is increasing, and the reasonable allocation of indirect cost is becoming more and more important. Therefore, the traditional cost control method can no longer meet the cost control needs of LX Company. In view of the disadvantages of the traditional cost control method adopted by LX Company, the cost control ability and market competitiveness of LX Company have been affected. Therefore, LX Company must strengthen the improvement of cost control method, that is to say, the establishment and application of cost control scheme has become a difficult problem faced by LX Company in cost management. In this paper, the existing problems in the process of cost control in LX Company are studied. (1) in this paper, the current situation of cost control in LX Company is introduced and analyzed, and the existing problems in cost control management of LX Company are discussed. Aiming at these problems, this paper designs an activity cost control scheme for LX Company, which mainly includes prior control. At the same time, the core of the project mainly includes the formulation of standard product cost, the accounting of actual product cost. Analysis of the difference between the actual Product cost and the Standard Product cost. (3) this paper carries out the activity-based cost control scheme of LX Company. And put forward the corresponding cost control optimization measures in the process of the LX company's product cost difference. The cost control optimization measures are mainly put forward from two aspects: on the one hand, the cost control optimization measures are put forward from two aspects: on the one hand, According to the multilevel cost difference analysis table of LX Company, this paper mainly analyzes the cost difference of product cost, the activity price difference of unit motivation quantity, the price difference of resource price per unit driver quantity, and compares the amount of cost difference. On the other hand, combined with the problems existing in the current cost control and the specific cost control optimization measures, This paper analyzes the reform goal of cost control management in LX Company, and puts forward some suggestions for the reform direction of cost control management in LX Company. The research in this paper has certain guiding significance for the cost control management of LX Company. It is helpful for LX company to break through the current cost control dilemma. Meanwhile, the activity-based cost control scheme in this paper has some maneuverability, which is beneficial to the accumulation of relevant experience of activity-based cost control in LX Company. In addition, The research significance of this paper is that it can not only help LX company achieve the purpose of product cost reduction and profit increase, but also hope that the study of activity cost control in LX company can also have certain reference value for other enterprises' cost control management.
【學位授予單位】：遼寧工程技術(shù)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.72;F406.72

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本文編號：1634977