伊泰集团作业成本法与标准成本管理的结合运用分析.docVIP

伊泰集团作业成本法与标准成本管理的结合运用分析 摘要 随着经济的快速发展，科学技术的日新月异，全球化步伐的加快，企业的自动化水平在不断的进步，同时企业面临的压力也在不断的增加。传统的标准成本法显然已经不能够满足当今社会的需要，其缺陷变得越来越明显。而新出现的作业成本法也存在自身的不足之处，因此我们考虑是否可以很好地将两者的优势结合起来，补长取短，来解决当下企业管理上的问题。当然，两者的结合已经成为当前会计行业关注的问题之一了。本文是以现代的理论会计的理论为基础的，首先将两种管理理论的发展历程以及优缺点加以对比，而后重点介绍我国的内蒙古伊泰集团在管理上将两者的结合与应用，突破企业发展的瓶颈，最后成功实现企业的创新的事例。同时，内蒙古伊泰集团的创新也为其他现代企业的成本管理提出了宝贵的意见和有益的探索。 关键词 伊泰集团 作业成本法 标准成本法 结合 Abstract With the rapid development of economy, science and technology changes with each passing day, speed up the pace of globalization, the enterprise the level of automation in the unceasing progress, at the same time, enterprises face the pressure also is constantly increasing. The traditional standard cost method have apparently can't meet the needs of today's society, its defects become more and more obvious. And the new method also has its own deficiencies, so we consider is a good way to combine the advantages of both, long for short, to solve the problems of the current enterprise management. A combination of both, of course, has become the current focus on one of the problems of the accounting industry. This article is based on the theory of modern accounting theory, two of the development of management theory, and to compare the advantages and disadvantages, and then focuses on China's Inner Mongolia yitai group in the application and management will be a combination of both, break through the bottleneck of enterprise development, and finally achieve the innovation of the enterprise's success stories. At the same time, the innovation of the Inner Mongolia yitai group for other modern enterprise cost management put forward some valuable opinions and beneficial exploration. Keywords Yitai group homework cost method Standard cost method In combination with 目录 TOC \o "1-3" \h \z \u 摘要 1 关键词 1 Abstract 1 Keywords 1 第1章 绪论 3 1.1研究背景 3 1.2研究目的 3 1.3研究意义 3 第二章 标准成本法与作业成本法的理论研究 4 2.1 标准成本法 4 2.1.1标准成本法的发展与研究 4 2.1.2标准成本法的涵义 4 2.1.3标准成本法的优点