标准成本制度在铜陵有色金属集团中的应用[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。本文以铜陵有色金属集团为例，基于对公司传统文化背景，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 铜陵有色金属集团IApplication of standard cost system in Tongling Nonferrous Metals Group[Abstract] With the modernization of enterprises to improve their internal management, the requirements of increasingly high, which, costing system is the priority among priorities, determines the future of every enterprise management mode and operation mode. The standard cost system, as a very useful on the enterprise internal management system, is not only conducive to cost control, is conducive to the decision budget, more conducive to distinguish the responsibility of each cost center. In this paper, Tongling Nonferrous Metals Group as an example, based on the company's traditional cultural background, the content of the standard cost system, the standard cost system implementation and other aspects of analysis, and draws the conclusion, a new modern production environment, application of standard cost system, the cost and the cost accounting more credible and accurate thus, the standard cost evaluation and analysis of the difference is more effective and reliable. The analysis in this paper, is conducive to the standard cost in cost control and ...
