毕业设计（论文）标准成本制度下成本差异处理方法分析.docVIP

标准成本制度下成本差异处理方法分析 摘 要：作为战略成本管理措施体系的重要内容之一的标准成本制度，是一种有效的成本核算和控制方法，标准成本制度是根据事先确定的标准成本，通过实际成本与标准成本之间差异的分析披露，从而计算产品实际成本实施对产品成本的控制的一种成本会计制度。应用标准成本制度的目的，不仅是通过成本差异对标准成本进行调整，从而得到实际成本，更重要的是以此加强成本控制，克服实际成本计算系统的缺陷，特别是不能提供有助于成本控制的确切信息的缺点。标准成本制度的主要内容包括标准成本制定、成本差异揭示与分析、成本差异处理三部分。标准成本差异是实际成本脱离标准成本的差异。每一类成本差异都要设置分别的成本差异账户核算，它为管理部门了解实际制造成本和标准制造成本之间差异的本质和金额提供了详细的资料，有利于提高成本控制的效果。标准成本制度Standard cost system cost difference processing method analysis Abstract: As the strategic cost management system one of the important contents of the standard cost system, it is a kind of effective cost accounting and control method, standard cost system is determined according to the standard cost beforehand, through the actual cost and standard cost analysis of the difference between disclosure, then calculates the actual cost of products of the implementation of the product cost control of a cost accounting system. The purpose of the application system of standard cost, not only is through the cost difference adjustment to standard cost, so as to get the actual costs, more important is to strengthen the cost control, overcome the actual cost calculation system defects, especially cannot provide help to the cost control of the shortcomings of accurate information. Standard cost system include standard cost, cost difference for this analysis, cost difference processing three parts. Standard cost difference is the actual costs from standard cost differences. Every kind of cost difference should set the cost difference account respectively accounting, it is the administration department understand the actual manufacturing costs and standard manufacturing cost differences between essence and provide detailed information amount, and to improve the effect of cost control. Based on the cost difference analysis on the development of the standard cost system concept and direction are expounded. For standard cost system cost difference treatment methods were analyzed, and emphatically analyzes the limitations o