I 摘要 随着经营压力的持续加大，传统标准成本管理在历经较长时间的管理应用后， 逐渐体现出自身的短板，制造成本管控的效果也越来越有限。现代社会的客户需 求多样化，直接导致制造企业的生产工艺日趋复杂化，加工成本占比持续上升， 而传统标准成本法使用“平均分配”的思想分摊加工成本，必然导致加工成本的管 控效果受限，整体成本管控水平无法持续提升。因此，深入研究企业成本管控， 精准把握成本状态，降低产品制造成本，对于电梯制造企业提升产品竞争力和经 营业绩至关重要。 本文主要运用文献研究、案例研究、杜邦分析和对比分析相结合的方法进行 研究。在以往学者研究的基础上结合相关理论研究，通过深入分析RL公司现阶 段的实际生产制造流程及其应用标准成本法进行成本管控的现状，指出在传统标 准成本管理法下成本管控的不足，并提出了RL公司应用标准作业成本法进行成 本管控的改进办法。应用标准作业成本法进行成本管控的具体做法为对标准材料 沿用传统的标准成本法进行管控，对加工成本采取作业成本法进行管控。最后， 通过差异分析及作业成本管理，对应用效果进行评价。通过标准作业成本法改进 成本管控，精确展现了产品成本构成，价值作业分析得以引入，提升成本了管控 效果，同时，优化了生产流程，丰富业绩评价基准，为高层管理者的重大经济决 策提供了较好的数据支撑。 通过深入地分析，得出相关结论： 1. 基于“价值”管理理念与成本管控工作融合推进，结合作业“价值分析”，消 除不增值作业，企业成本管控水平进一步提升，产品整个生产过程，最终不仅朝 着高效发展，同时向着高价值的方向迈进，和企业经营目标实现完美的锲合； 2. 基于标准作业成本管理的核心思想，是在维持传统标准成本管理的基础上 融入作业成本法对加工成本进行管控，其实质是实现了对“成本诱因”的管理，根 据成本动因，分为了不同的成本管控维度。各成本维度即产品不同的生产作业中 心，将成本管控的网洒向了不同的加工责任中心，对应具体的作业工序，做到了 真正从源头上检讨成本发生的合理性。 关键词：成本管控，标准作业成本法，成本动因，价值分析 ABSTRACT II ABSTRACT With the continuous increase of operating pressure, the traditional standard cost management has gradually reflected its shortcomings after a long period of management application, and the effect of cost control is increasingly limited. The diversified demands of customers in modern society directly lead to the increasing complexity of production processes in manufacturing enterprises, and the proportion of processing costs continues to rise. However, the traditional standard cost method uses the idea of "average distribution" to share processing costs, which inevitably leads to the limited effect of processing cost control, and the overall level of cost control cannot be continuously improved. Therefore, in-depth study of enterprise cost control, accurate grasp of the cost state, reduce product manufacturing cost, for elevator manufacturing enterprises to improve product competitiveness and business performance is crucial. This paper mainly uses the copywriting research, the case study , The Dupont analysis and the comparative analysis. Combined with scholars and related theoretical research, through in-depth analysis of RL company at this stage of the actual manufacturing process and application of standard cost method to cost control,this paper points out the weakness of cost control under the situation, and put forward the applied RL company standard operating cost method to improve the level of cost control. Applying Activity-based costing to the company is to use the traditional standard cost method to control standard materials and to adopt the Activity-based costing to control processing costs. Finally, through difference analysis cost management and activity-based cost management, the application effect is evaluated. The standard activity-based costing method is uesd to enhance the cost control, which accurately shows the product cost composition. The value activity analysis is introduced to improve the cost control effect. At the same time, the production process is optimized and the performance evaluation benchmark is enriched, which provides good data support for the major economic decisions of senior managers. Through the analysis of in-depth, some related conclusions are obtained: 1. Based on the management idea of the "value" and cost control working , in combination with Activity-based "value analysis", it removes non-value added work ABSTRACT III and improves enterprise cost control level.The whole product production process, at the same time, towards efficient and high-value development, which achieve a perfect fit with business goals; 2. The standard activity-based Cost management is mainly to apply activity-based costing method to control processing cost under the traditional standard cost management. Its objective is to realize the "cost drivers" management, which is divided into different cost control dimensions according to cost drivers. Each cost dimension, that is, the production operation centers with different products, spreading the net of cost control to different processing responsibility centers corresponding to the specific operation procedures, so as to truly review the rationality of cost occurrence from the source. Keywords: cost control, Standard Activity-based costing, cost drivers, value analysis 目 录 IV 目 录 第一章 绪 论 .................................................................................................................. 1 1.1 研究背景及研究意义 ........................................................................................ 1 1.1.1 研究背景 .................................................................................................. 1 1.1.2 研究目的 .................................................................................................. 2 1.1.3 研究意义 .................................................................................................. 3 1.2 文献综述 ............................................................................................................ 3 1.2.1 国外研究现状 .......................................................................................... 3 1.2.2 国内研究现状 .......................................................................................... 5 1.2.3 文献述评 .................................................................................................. 7 1.3 研究内容、研究思路和研究方法 .................................................................... 8 1.3.1 研究内容 .................................................................................................. 8 1.3.2 研究思路 .................................................................................................. 9 1.3.3 研究方法 ................................................................................................ 10 1.4 可能的创新点 .................................................................................................. 10 第二章 相关概念及理论基础 ....................................................................................... 11 2.1 传统的标准成本法 ........................................................................................... 11 2.1.1 标准成本法 ............................................................................................. 11 2.1.2 标准成本法与实际成本法的比较 ........................................................ 12 2.2 作业成本法 ...................................................................................................... 13 2.3 标准作业成本法 .............................................................................................. 14 第三章 基于标准成本法的RL公司成本管控现状分析 ........................................... 16 3.1 RL公司概况 ..................................................................................................... 16 3.1.1 公司基本情况 ........................................................................................ 16 3.1.2 组织架构及部门职责 ............................................................................ 16 3.1.3 整体财务状况分析 ................................................................................ 18 3.2 RL公司标准成本的制定现状 ......................................