摘  要摘要：在经济逐步深化的过程中，追求高的经济收益已经成为企业的首要经营目标，提升经济效益的关键方法之一在于合理减少相关成本费用。标准成本法是一种产品成本的计算方法：它立足于企业预先制定的标准成本，然后再将标准成本和实际成本两者进行比较，再进一步核算和分析成本差异。此外标准成本法的应用还能够增强企业成本控制、评价业绩和提高企业的效益。将标准成本法合理运用到中小企业运营和建设中，这对于中小企业生产成本的降低以及经营效益的提高有重大意义。本文先讨论标准成本法的相关理论，探讨标准成本法的优势与不足，剖析标准成本法在中小企业的应用现状，提出有关应用标准成本法的相关建议。86285

毕业论文关键词：标准成本法；成本控制；企业管理

Application research on small and medium-sized enterprise standard cost method

Abstract    In the process of economy gradually deepened,the pursuit of economic benefits has become the primary business goal of enterprise,improve the economic benefit is one of the key ways is to reasonably reduce the relevant cost。Standard cost method is a kind of product cost calculation method,which based on the standard cost of enterprise is established,then the standard cost and actual cost comparison,both will have a further calculation and analysis of cost difference。In addition the application of standard cost method can strengthen enterprise cost control,performance evaluation,and improve the efficiency of enterprises。To apply standard cost method is reasonable,in the construction of small and medium-sized enterprise operation and lower production costs for the small and medium enterprises,and has significant meaning to improve the business benefit。This article first discuss the theory of standard cost method,discuss the advantages and disadvantages of standard cost law,analyzes the present situation of the application of standard cost method in small and medium-sized enterprises,puts forward relevant suggestions about the application of standard cost method。

Keywords:Standard cost method ;The cost control ;The enterprise management 

目  录

0 引言 1

1 标准成本法的相关理论 1

1。1 标准成本法的内容及基本原理 1

1。2 标准成本法在成本管理中应用的意义 2

1。3 标准成本法与其他成本法的比较 2

2 标准成本法应用存在的问题及原因分析 3

2。1 标准成本法实施的状况 3

2。2 标准成本法实施存在的问题 4

2。3 标准成本法实施问题背后的原因 5

3 关于完善标准成本制度的对策 7

3。1 协调会计准则 7

3。2 更新解决问题的观念 8

3。3 提高管理队伍整体素质 8

3。4 培养全员参与成本控制意识 9

3。5 建立ERP系统代码体系 10

3。6 将标准成本与作业成本法相结合 11

结论 13

致谢 14

参考文献 15

中小企业标准成本法应用研究