本文關(guān)鍵詞： 家電企業(yè) 成本管理體系 標(biāo)準(zhǔn)成本　出處：《東北石油大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：在現(xiàn)代商業(yè)化社會(huì)中，隨著市場(chǎng)經(jīng)濟(jì)體制的逐步完善，越來(lái)越多的行業(yè)開(kāi)始規(guī)范化，并且從傳統(tǒng)的賣方市場(chǎng)走向買方市場(chǎng)。這就意味著在交易的過(guò)程中，生產(chǎn)商和銷售商的地位從主動(dòng)變成了被動(dòng)，為了提升自身的市場(chǎng)競(jìng)爭(zhēng)力，讓利于消費(fèi)者就成為了一種最為常見(jiàn)的一種手段。在這個(gè)過(guò)程中，降低銷售價(jià)格，并且還要保證自身能夠獲得生存與發(fā)展，，其關(guān)鍵就在于控制成本。成本優(yōu)勢(shì)戰(zhàn)略無(wú)疑是目前企業(yè)獲得核心競(jìng)爭(zhēng)力的關(guān)鍵所在。 文章以XX家電企業(yè)作為研究對(duì)象，首先探討了標(biāo)準(zhǔn)成本理論、成本控制機(jī)制以及成本領(lǐng)先戰(zhàn)略等基本理論問(wèn)題，為全文的研究奠定了理論基礎(chǔ)。隨后，通過(guò)對(duì)XX家電企業(yè)的銷售額、規(guī)模等實(shí)際經(jīng)營(yíng)狀況進(jìn)行分析，探討了其標(biāo)準(zhǔn)成本的劃分現(xiàn)狀以及管理現(xiàn)狀，并且對(duì)其中存在的各種問(wèn)題進(jìn)行了研究。基于上述分析，文章對(duì)XX家電企業(yè)的標(biāo)準(zhǔn)成本構(gòu)成要素以及其具體的核算體系進(jìn)行了重新的構(gòu)建。如：統(tǒng)一標(biāo)準(zhǔn)成本計(jì)算規(guī)則與BOM結(jié)構(gòu)、完善業(yè)務(wù)流程、完善績(jī)效考核體系以及健全管理體系等。最后，提出了標(biāo)準(zhǔn)成本管理順利實(shí)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.
【學(xué)位授予單位】：東北石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.6;F406.72

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