标准成本制度在五粮液中的应用分析研究 财务会计学专业

标准成本制度在五粮液中的应用[摘要] 随着企业现代化程度的提高，其内部管理的要求也越来越高，这其中，成本制度是重中之重，决定着每个企业未来的经营方式和运转模式。标准成本制度，作为一项对企业内部管理十分有益的制度，不仅有利于成本控制，有利于决策预算，更有利于分清各成本中心的责任。 本文以五粮液集团为例，基于对公司传统文化背景和标准成本制度内容的介绍，对标准成本制度的实行情况等多方面进行分析，并得出结论，当今现代化的新型生产环境之下，标准成本制度的应用，使得费用和成本核算更为可信准确，从而使得标准成本对差异的评价和分析更为有效和可靠。本文的分析，有利于标准成本在成本控制和简化成本核算等多方面更好地发挥优势。 [关键词] 标准成本制度 现代化企业管理 成本控制 五粮液集团Application of Standard Cost System in Wuliangye Group[Abstract] The requirement to firm internal management increases with the modernization of enterprises. Costing system, with its high priority, determines the future of every enterprise’s management mode and operation mode. As a very useful system on the enterprise’s internal management, the standard cost system, is beneficial not only to cost control, decision budget but also to the separation of responsibilities among cost centers. In this paper, we take Wuliangye Group as an example, based on the introduction of company's traditional cultural background and the content of the standard cost system, analyze the implementation of standard cost system, and draw a conclusion that the application of standard cost system in the current modernized production environment makes the cost accounting more credible and accurate, and the evaluation and analysis of differences under standard cost system more effective and reliable. The analysis in this paper contributes to the better roles of standard cost in cost control and the simplification of cost accounting.[Keywords] Standard cost system; Mo...