wh卷烟厂基于作业的标准成本控制研究工商管理专业论文.docxVIP

Title：Research Title：Research on WH Cigarette Factory’S Activity-based Standard Cost Control Professional Fields：Master of Professional Accounting Applicant：Liu Yang Supervisor：Zhou Yana ABSTRACT This year is the fifteenth year that our country joins in WTO．Our country has already stepped into the economic globalization age，but the external competition Our country’S enterprises face with also becomes more complex and fiercer．With the gradual development of scientific technology and the broad application of information technology, equipment production efficiency continuously improves and the cost scope involved by enterprises’daily production activities also becomes broader and broader．In terms of products needs，consumers not only pay attention to satisfy usability,but also consider personalized needs，therefore domestic manufacturing enterprises’traditional production pattern of mass production on single product has shifted to production pattern of small production on multiple products．In this pressing envkonmentit requires manufacturing enterprise’S cost control shall be at the same pace with production structure transformation and requires lowering down product cost through scientific and efficient method． According to the theory of traditional cost calculation，the cost calculation Can be generalized as the resource consumption in the production process covered by cost collection．The biggest issue of traditional cost method is that it consistently takes product as the object of cost collection，but this allocation method would cause the chaos of resource distribution among products with different batches different techniques．On one hand，this twisted product cost information would influence decision—making analysis of enterprise’S management layer．On the other hand，the enterprise cost control system built on traditional cost method may lose control on product cost． Activity-based standard cost method essentially is to integrate activity cost thought into standard