苏格玛公司成本管理问题分析

汽车制造业标准成本法问题分析

摘要

标准成本法与控制是企业抵御内外压力，求得生存和持续发展的主要保障。企业将成本降低至行业平均水平之下，拉开距离才一真正具备竞争优势。不降价竞争，着力提高产品单位利润率从而提高总利润水平和投资回报率才有迅速发展的基础。现代企业具有产权明晰，权责明确、政企分开、管理科学的特点。而标准成本法是现代企业管理中一个重要内容。企业通过标准成本法活动可以降低产品成本、可以提高标准成本法核算水平和成本信息的准确性、可以提高企业的经营管理水平、可以提高企业的经济效益、可以提高企业的竞争能力、可以提高企业员工的成本意识。本文通过介绍汽车制造业标准成本法的国内外研究情况，总结了企业生产标准成本法的基本方面，主要是通过提高劳动生产率、控制工资费用、降低材料的消耗、努力降低材料采购成本、加强现有设备的技术改造、提高生产设备的利用程度、控制废品损失的发生、控制制造费用和各项期间费用等方面实现的。并提出标准成本法的未来发展方向主要是全面标准成本法。

关键词：标准成本法；；问题分析；经济效益

Abstract

Cost management and control of enterprises to withstand internal and external pressures for survival and sustainable development of the main protection. Enterprises to reduce costs below the industry average distance to a truly competitive advantage. Non-price competition, focus on improving product units to improve profit margins have the foundation for the rapid development of the total level of profits and ROI. Modern enterprise with clear property rights, power and responsibility, separation of enterprise management science features. Cost management is an important element in the modern enterprise management. Through cost management activities can reduce the cost of the product, can improve the accuracy of corporate cost accounting and cost information, and can improve the enterprise management level, can improve the economic efficiency of enterprises can improve the competitiveness of enterprises, employees can improve cost-conscious. In this paper, the research cost management through the introduction Suge Ma,