汽车零部件企业标准成本的应用探究-以A公司为例(硕士)

汽车零部件企业标准成本的应用探究-以A公司为例(硕士)(论文37000字)
摘要
标准成本自20世纪初在美国诞生以来，在欧美等发达国家的应用比较普及，也比较成熟化。但由于我国经济发展起步晚，直至20世纪70年代末才引入标准成本，关于标准成本制定的研究还处于起步阶段，近些年来，随着外资企业大批进入中国市场，标准成本法也随之更被国内企业所熟知，在这种市场竞争激烈化的环境下，国内的企业更要意识到标准成本控制的重要性，否则一味沿用旧的实际成本管理，不能更好的做到成本控制，这样很容易被市场所淘汰。在我国使用标准成本的企业相对较少，在国内很多企业尤其是中小型企业，对标准成本的概念不甚了解，仅仅使用传统的实际成本法对企业经营过程中各项成本进行控制，在一定程度上减少了企业利润的获得，而合理制定标准成本并将其运用到实际经营中的企业，则深受标准成本法所带来的好处。
近些年，随着汽车行业的快速发展，汽车配套零部件行业的发展也日趋成熟，国外汽车零部件企业在中国纷纷建厂，扩大中国的市场，同时，国内汽车零部件企业也在市场上异军突起，导致汽车零部件企业的市场竞争变得十分激烈。在汽车零部件企业中，一般原材料成本占销售价格的比例会达到65%到75%之间，是产品成本的主要组成部分，再加上人工和费用的成本，利润空间被挤占的相当微小。因此基于目前的市场情况和行业自身特点，各个汽车零部件企业为了获得竞争优势和市场份额，都把成本控制作为企业很重要的一项控制工作。由此可见成本控制在企业获得利润最大化中占据着举足轻重的地位。标准成本法作为成本控制的重要方法，在汽车零部件制造行业中的应用十分广泛。标准成本法是指预先为产品设定标准的应该的成本，然后将产品发生的实际成本与标准成本做对比找出具体差异并分析差异原因，进而达到控制企业成本的目的。标准成本法要求企业在制定产品的标准成本时应该合理且能客观的反映产品可以达到的理想的成本，这样在对比实际成本与标准成本的差异才会有意义，对企业的成本控制才有帮助，也对企业的绩效管理提供了事实依据。在国外，汽车零部件企业运用标准成本法已经十分成熟，近些年随着国外汽车零部件企业在中国市场的扩张，标准成本法更为广泛的被国内企业熟知，也意识到了运用标准成本法的作用及好处，于是也纷纷运用标准成本法，但是由于各种原因，包括宏观方面的比如市场方面的原因，以及企业自身方面的原因，比如对标准成本不够重视等原因，总之，在中国的汽车零部件企业运用标准成本法过程中还是存在一系列的问题。
A公司自2002年正式建厂起虽然一直使用标准成本法作为成本核算与控制的方法，但是由于具体业务及其他原因造成标准成本法在A公司的应用中存在着一系列的问题，基于A公司自身业务模式以及存在的具体问题，本文旨在摸索出一套适合A公司自身使用的标准成本体系流程，以达到有效控制成本且实现利润最大化的目标。
文章一共分为五个章节，文章首先论述了汽车零部件企业应用标准成本法的研究背景和意义，接着回顾了标准成本法的相关国内外文献，并且介绍了标准成本法的相关理论内容、制定流程，在理论研究的基础上，以A公司为例，介绍了A公司的概况，通过研究标准成本法在A公司的应用情况，发现A公司使用标准成本时存在的具体问题，最后构建了一套适用于A公司的标准成本体系流程，包括基础数据的构建、标准成本更新预测流程构建、标准成本实施组织架构构建以及标准成本与实际成本的差异核算及分析体系构建。案例分析完毕，在文章的最后做了相关的总结。A公司是典型的汽车零部件制造企业，文章深入A公司实际业务，用实际数据对A公司在标准成本的制定以及差异核算分析方面进行具体分析，一定程度上代表了同类汽车零部件企业应用标准成本法存在的一些问题，并且通过理论知识对A公司使用标准成本方面的问题提出改善建议，构建适用于A公司的标准成本体系流程，一定程度上也为相类似企业标准成本法的应用发展起到了抛砖引玉的作用。
综上所述，A公司作为汽车零部件企业的世界500强，对于其标准成本使用过程中存在的问题以及提出的相关解决方案可以为同行业类似的企业起到一定的借鉴作用。尤其是目前汽车零部件企业饱和的状态下，市场竞争变得更为激烈，各企业都重视成本控制以求在市场竞争中获得成本优势。如何更好的进行成本控制，有效降低企业的原材料、直接人工及制造费用方面的成本，成为了很多企业面临的难题。在成本控制的方法中，标准成本法是一种重要的成本控制方法，通过事先制定产品的标准成本作为产品的成本基准，再通过将实际的产品成本与事先制定的产品标准成本进行对比分析得出差异原因的方法，可以具体差异原因具体分析，制定出行动措施，以在未来的工作中可以进行改善，进而达到成本控制的目的。由于国内企业在标准成本使用方面还有很大的改善空间，因此文章会对国内相关汽车零部件企业乃至相关的制造企业在使用标准成本法进行成本控制的过程中有一定的帮助。但是文章还是存在不足之处，对标准成本使用过程中的有些问题考虑不够全面，还请各专家指正。

关键词：成本控制，标准成本，实际成本，差异分析

Abstract
Since the birth of the standard cost in the United States in the early 20th century, it has become more popular and more mature in developed countries such as Europe and America. But due to the late economic development in China, the standard cost was introduced into China until the late 1970 s. The research on standard cost set is still in its infancy. In recent years, with large number offoreign companies entering the Chinese market, the standard cost method is known more by domestic enterprises. In the fierce competition of the market environment, the domestic enterprises should realize the importance of standard cost control, otherwise, blindly followingthe old actual cost management can't do better cost control. It is easy to be eliminated by the market. The number of using the standard cost of enterprises in our country is relatively small. In the domestic many enterprises especially small and medium enterprises do not understand the concept of standard cost. They only use the traditional real cost method to control the cost in the process of enterprise management. To a certain extent, it reduces the profit of the enterprises. Meanwhile,the enterprise which establishes reasonable standard cost and applies to the actual management of the enterprise gets the benefits of standard cost method.
In recent years, with the rapid development of automobile industry, the development of auto parts manufacturing industry is becoming mature. More and more foreign auto parts enterprises come to China to establish factories to expand China market. At the same time, the domestic auto parts enterprises are also emerging the market. So the auto parts enterprises market competition is very intense. In automobile parts enterprises, the ratio of the general cost of raw materials to the sales price is between 65% and 75%. Besides, deducting the direct labor and manufacturing cost, the profit space squeezes is quite small. Therefore based on current market conditions and the characteristics of the industry itself, the various auto parts enterprises in order to obtain competitive advantage and market share, cost control is very important to a control work. And, the cost control plays an important role in the profit maximization of enterprises. As an important method of cost control, standard cost method is widely used in automobile parts manufacturing industry. Standard cost should be set for the product in advance, and then to compare the actual cost and standard cost of the products to find out the specific differences and analyze the reason, and then achieve the goal of enterprise cost control. Standard cost method requires that companies in setting the standard cost of the product should be reasonable and can objectively reflect the cost of product which can achieve by hard work. Only in this way, the analyses between the actual cost and standard cost differences can be meaningful and helpful. The analyses also provide a basis in factto the enterprise performance management. Abroad, auto parts enterprises using the standard cost method have been very mature. In recent years, with the expansion of foreign auto parts enterprises in the Chinese market, standard cost method is more widely known by domestic enterprises, and the domestic enterprises are also aware of the benefits of standard cost method and began using the standard cost method. But due to various reasons, including the macroscopic aspects of reasons, such as the market and their own reasons, such as insufficient attention to the standard cost, in short, there are still a series of problems in the process of using standard cost method in Chinese auto parts enterprises.
Since establishing the factory in 2002, the company A has been using the standard cost method as a method of cost accounting and control, but because of the specific business and other causes in the standard cost method in the application，there are a series of problems in the company A. Based on their business model and the specific problems, this paper aims to figure out a set of suitable method for company A to effectively control the cost and achieve the goal of profit maximization.
The article is divided into five chapters. Firstly, the article discusses the automobile parts enterprise application research background and the significance of standard cost method, then it reviews the standard cost method of the related literature at home and abroad, and introduces the relevant theories of standard cost method content and making process. On the basis of theoretical research and using the case of company A, first of all, this paper introduces the basic situation of company A as well as the present application situation of standard cost method in company A. Then it analyzed specific problems that exist in the process of using the standard cost of company A. Finally it builds a set of suitable methodof standard cost system processesfor company A,including the construction of basic data, standard cost update forecast process building, standard cost implementation organizational structure building as well as the difference between standard cost and actual cost accounting and analysis of system construction. After the case analysis, the relevant summary is made at the end of the article. As a typical auto parts manufacturing enterprise, the article further analyze the actual business and the real data of using standard cost of company A, and also analyze the differences between the standard cost and the actual cost. To some extent it represents some problems of the application of standard cost methodof the same kind of auto parts enterprises. The article puts forward improvement for company A using the theoretical knowledge and give some suggestions to build suitable method for the standard cost system process of company A. To some extent, it also has the effect for helping the othersimilar enterprises in the application development of standard cost method.
Above all, as a world top 500 auto parts enterprise, company A’s existing problems in the process of using the standard cost and its related solutions can have some reference for the similar industry enterprise. Especially at present, the market competition becomes more intense when the auto parts enterprise market is saturated. All enterprises attach importance to cost control to gain the cost advantage in the market competition. How to better carry out cost control, effectively reduce the cost of raw materials, direct labor and manufacturing costs of enterprises,has become a difficult problem for many enterprises. Standard cost method is an important method of cost control, through establishing the standard cost as the benchmark of the product cost and then compare the differences of the actual cost and the standard cost to find the differences reasons, and finally work out the actions to improve the cost control work and achieve the goal of the cost control.Because domestic enterprises in the use of standard cost have the very big improvement space, so the article will be helpful for the related automotive components manufacturing enterprises and the relateddomestic enterprisesin the use of standard cost method in the process of cost control. However, there are some deficiencies in the article. Some problems in the use of standard cost are not comprehensive enough, and experts are invited to correct them.

Keywords: Cost Control, Standard Cost, Actual Cost, Difference Analysis 

目录
第1章 绪论    1
1.1 选题背景和意义    1
1.2 论文研究框架和内容    3
1.3 论文的研究方法    4
1.4 论文的创新点    4
第2章 标准成本理论文献回顾    5
2.1 标准成本基本理论    5
2.1.1标准成本的概念    5
2.1.2 标准成本的起源    6
2.1.3 标准成本的作用    6
2.1.4 标准成本的制定过程    7
2.2 标准成本流程再造    7
2.2.1流程再造基本理论    7
2.2.2标准成本的核心流程再造    8
2.2.3 标准成本的组织流程再造    9
2.3 标准成本控制理论    9
2.3.1 标准成本种类    9
2.3.2 标准成本的控制标准    10
2.3.3标准成本的控制策略    10
第3章 A公司标准成本应用现状分析    11
3.1 A公司简介    11
3.1.1 A公司的背景及发展    11
3.1.2 A公司管理的组织结构    12
3.1.3 A公司的成本特征    13
3.1.4 A公司工艺流程介绍    14
3.2 A公司标准成本应用现状    15
3.2.1 A公司关于标准成本的的预测更新现状    15
3.2.2 A公司各部门运用标准成本流程现状分析    17
3.2.3 A公司关于标准成本的差异核算原则及分析    17
3.3 A公司标准成本管理存在的问题分析    19
3.3.1 A公司关于标准成本预测更新方面的问题分析    19
3.3.2 A公司关于标准成本公司内部流程方面的问题分析    20
3.3.3 A公司关于标准成本差异核算及差异控制方面的问题分析    21
第4章  A公司标准成本体系构建    23
4.1 标准成本的基础数据构建    23
4.1.1 制定成本中心    23
4.1.2制定工作中心    25
4.1.3 维护物料基础数据，制定统一的编码    26
4.2标准成本预测更新流程构建    27
4.2.1产品BOM清单搭建    28
4.2.2原材料标准价格的制定    29
4.2.3费率的开发    30
4.2.4 产品工艺流程构建    31
4.2.5 产成品标准成本的归集    32
4.3标准成本实施组织架构构建    32
4.3.1财务部进行统筹工作及费率计算工作    34
4.3.2 采购部负责原材料标准成本更新及PACT控制分析    35
4.3.3 制造部负责准确定义工艺流程工时    36
4.3.4 人事部负责直接人工工时跟踪    36
4.3.5 研发部负责BOM搭建及核查    37
4.4标准成本差异核算及分析流程构建    37
4.4.1 ERP系统差异计算凭证流设计    38
4.4.2直接材料的差异分析    39
4.4.3直接人工和制造费用的差异分析    44
4.5标准成本体系构建的价值分析    47
第5章 结论与展望    48
5.1 主要研究结论    48
5.2 研究的不足与展望    50
参考文献    51
致谢    53