完善成本制在企业管理中的应用对策.docVIP

 PAGE 13 完善成本控制在企业管理中的应用对策 中文摘要：成本控制是以一定的价格，并按事先确定的单位产品耗用直接材料、直接人工和制造费用的标准成本及实际产品产量来计算产品成本的一种会计信息系统和成本控制系统，标准成本计算分两个步骤，即标准成本的制定和标准成本差异的计算。目前，我国企业标准成本的制定是根据企业的材料费用、人工费用、制造费用的消耗情况，参考企业的历史成本及同行业同类产品的标准成本以及现行市场价格情况制定的 早在本世纪二十年代，标准成本制度就产生于美国，之后传入英、德、日和瑞典等国家。标准成本制度在西方的工业企业中一直得到广泛的应用，而在我国尚处于初始阶段，企业实务中应用的不多。近十几年，随着宏观经济环境的稳定、企业内部对成本管理和经济效益的重视，以及会计电算化在我国企业中的普及，为推行标准成本制度提供了方便，一些企业率先实施了标准成本制度，并且在我国的三资企业中得到广泛的应用，取得了较好的效果。 本文首先对成本控制做了一定的概述；其次通过五个方面对我国企业成本管理存在的问题进行详细的论述；然后提出对完善成本控制在企业管理中的应用了相应的对策。最后一章总结是对全文的内容进行了总结。 关键词：成本控制 标准成本制度 成本管理 企业管理 Abstract:  TOC \o 1-3 \h \z \u Cost control is a kind of accounting information system and a kind of cost control system which calculates product costs based on a certain price, Predetermined Direct material consumption per unit of product, direct labor and manufacturing costs’ standard cost and actual product yield, Standard Costing is separated to two steps, the development of standard cost and the calculation of standard cost variances. Currently, our country’ standard cost is developed based on enterprises’ materials’ cost, labor costs, manufacturing costs’ consumption, reference by enterprises’ historical cost, similar products’ standard cost of similar industry and the current market price conditions. Back to the twenties of this century, the standard cost system appeared in United States, and spread into UK, Germany, Japan and Sweden and other countries. Standard cost system has been widely used in the Western industrial enterprises, while in China it is still in the initial stage, It is not used very often in business practices. Over the last decade, with a stable macroeconomic environment, enterprises’ internal attention to cost management and economic benefits and accounting computerization’ universal in our country’ enterprises, it provided a convenient for the implementation of the standard cost system, some enterprises implemented the standard cost system firstly, and it is widely used in our country’ foreign-funded ent