论标准成本法在神华集团的应用研究-原创论文.docVIP

PAGE 12 论标准成本法在神华集团的应用研究 目 录 TOC \o 2-3 \h \z \t 标题 1,1,一级标题,1,二级标题,2,三级标题,3 摘 要 1 Abstract 2 1. 绪论 4 1.1 研究背景及目的 4 1.2 研究意义及内容 5 2. 成本法的相关理论标准分析 5 2.1 标准成本法的概念 5 2.1.2 实际成本 7 2.1.3 二者比较 7 3. 神华集团现状分析 8 3.1 神华集团简介 8 3.2 神华集团煤业成本构成要素分析 9 3.3 煤制油及成本构成 11 4. 标准成本法在集团的应用研究 11 4.1 标准成本的账务处理 11 4.1.1 “原材料”“生产成本”“产成品”账户登记标准成本 11 4.1.2 设置成本差异账户分别记录各种成本差异 12 4.1.3 财务处理 12 4.2 集团使用标准成本法存在的问题及导致的原因 13 4.3 实施效果及考评 14 参 考 文 献 15 谢 辞 16 摘 要 由于近年来我国煤炭行业的国家政策导向严峻，市场竞争日趋激烈，为了增强竞争优势，煤炭行业必须降低成本提高综合管理水平，降低资源损耗，来实现企业的盈利目标。神华集团是一家以煤炭生产，煤制油及煤化工为主经国务院批准按《公司法》组建的国有独资公司。随着市场经济发展日益完善，新的竞争者加入，产品市场饱和，集团逐渐意识到成本控制对于企业的发展和竞争而言是必不可少的。本文主要分析了集团现状，成本构成要素，标准成本的账务处理及在使用过程中存在的问题，并且针对企业的经营特性提出的建议，对策结合其他成本法计算研究，最后得出结论。 【关键词】：标准成本法，神华集团，应用研究. Abstract In order to enhance the competitive advantage, the coal industry must reduce the cost to improve the comprehensive management level and reduce the loss of resources, so as to realize the profitability of the enterprise. In order to enhance the competitive advantage, the coal industry must reduce the cost and improve the comprehensive management level and reduce the resource consumption. Shenhua Group is a state-owned sole proprietorship with the approval of the State Council under the Company Law, which is dominated by coal production, coal oil and coal chemical industry. With the rapid development of market economy, the new competitors to join, the product market saturation, the Group gradually realized that cost control for the development and competition of enterprises is essential. This paper mainly analyzes the current situation of the group, the cost component, the standard cost of the accounting treatment and the problems in the use of the process, and for the business characteristics of the proposed recommendations, combined with other cost method of research, and finally concluded. 【Key words】: standard cost method,Shenhua Group, applied research. 1. 绪论 1. 1 研究背景及目的 神华集团有限责任公司（简称神华集