伏波环保设备公司成本费用控制研究

发布时间：2018-03-18 06:00

本文选题：标准成本　切入点：预算制度　出处：《石河子大学》2017年硕士论文　论文类型：学位论文

【摘要】：环保设备行业有着良好发展的环境,国家大力扶持发展环保行业,如何有效的进行成本费用控制成为企业的一个重点。伏波环保设备公司成本费用控制存在问题公司想尽快解决这个问题。如何有效进行成本费用控制对企业有着非常重要的现实意义,本论文结合公司的实际情况,提出用标准成本法来制定成本费用标准,用预算管理来强化监督执行,从而对成本费用进行了较好的事前、事中、事后的控制,对该公司的成本费用管理有所帮助。本文首先介绍成本费用相关概念、以及国内外的成本费用的研究成果,为本文的研究对象提供理论依据。其次着手分析伏波公司的成本费用构成及其财务状况。针对该公司在成本费用控制这方面的不足,提出了具体的方案与措施。本论文主要通过对伏波环保设备公司的成本费用深入的分析,运用了标准成本、零基预算、弹性预算等理论,详细深入地研究了伏波环保设备公司的成本费用控制管理现状,找到了企业成本费用控制管理上的盲点,提出用标准成本来制定成本费用标准,再用预算管理来监督这个标准的执行,并提出了成本费用的保障措施与管理办法等。本篇论文采用定量分析及定性分析的方法,分析伏波公司的成本费用控制问题,指出了公司直接材料成本、直接人工成本以及期间费用过高等问题,提出了用标准成本法来管理公司的成本费用,加强预算管理来监督标准成本执行,并且提出了一系列的保障措施与管理办法等。本论文根据企业实际情况,旨在为企业带来成本费用控制方面的一些效果,对于加强成本费用控制和提升企业生产经营效益具有实践应用价值。
[Abstract]:The environmental protection equipment industry has a good development environment, the state vigorously supports the development of the environmental protection industry, How to effectively carry out cost cost control has become a key point of the enterprise. There are problems in cost and cost control of volt environmental protection equipment companies want to solve this problem as soon as possible. How to effectively carry out cost cost control has a great impact on enterprises. Very important practical significance, According to the actual situation of the company, this paper puts forward that the standard cost method should be used to formulate the cost cost standard, and the budget management should be used to strengthen the supervision and execution, so that the cost cost can be controlled in advance, in the event and afterwards. This paper first introduces the concept of cost and cost, and the research results of cost cost at home and abroad. To provide the theoretical basis for the research object of this paper. Secondly, to analyze the cost and expense composition and financial situation of Volbo Company, aiming at the shortage of cost and expense control in this company. This paper mainly analyzes the cost cost of Voltwave Environmental Protection equipment Company, and applies the theories of standard cost, zero base budget, flexible budget, etc. In this paper, the current situation of cost and cost control management in volt environmental protection equipment company is studied in detail, the blind spot of cost cost control management is found, and the standard cost standard is put forward. Then budget management is used to supervise the implementation of this standard, and the safeguard measures and management methods of cost and cost are put forward. This paper points out the problems of direct material cost, direct labor cost and excessive period cost, and puts forward that the standard cost method should be used to manage the cost cost of the company, and the budget management should be strengthened to supervise the implementation of the standard cost. And put forward a series of safeguard measures and management methods. According to the actual situation of the enterprise, this paper aims to bring some effects of cost and cost control for the enterprise. It has practical application value for strengthening cost cost control and improving enterprise production and management benefit.
【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.4;F406.72

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