summarizes the basic aspects of the production and cost management, control wage costs by raising labor productivity, reduce material consumption, and efforts to reduce material procurement costs, strengthen existing to achieve the technological transformation of the equipment, to improve the degree of utilization of production equipment, control waste losses occurred, the control of the manufacturing costs and expenses for the period. And put forward the future development direction of cost management is a comprehensive cost management. Keyword：Cost management; Suge Ma; Analysis; economic benefits

目 录

摘要 .................................................................................................................................................. 1

目录 .................................................................................................................................................. 2

1 综述 .............................................................................................................................................. 3

1.1 本文研究目的及意义 ........................................................................................................ 3

1.2 国内外研究现状 ................................................................................................................ 4

1.2.1 我国研究现状 ......................................................................................................... 4

1.2.2 国外研究现状 ......................................................................................................... 5

2 相关理论概述 ............................................................................................................................... 6

2.1标准成本法的概念 ............................................................................................................. 6

2.2 标准成本法的方法 ............................................................................................................ 7

2.2.1 提高劳动生产率 ..................................................................................................... 7

2.2.2 控制工资费用 ......................................................................................................... 7

2.2.3 降低材料的消耗 ..................................................................................................... 7

2.2.4 努力降低材料采购成本 ......................................................................................... 7

2.2.5 加强现有设备的技术改造 ..................................................................................... 8

2.2.6 控制废品损失的发生 ............................................................................................. 8

2.2.7 控制制造费用和各项期间费用 ............................................................................. 8

2.3 做好标准成本法的途径 .................................................................................................... 9

2.3.1 制度建设 ................................................................................................................. 9

2.3.2 定额制定 ................................................................................................................. 9

2.3.3 标准化工作 ........................................................................................................... 10

3 汽车制造业标准成本法概况 ..................................................................................................... 10

3.1 汽车制造业简介 .............................................................................................................. 10

3.2 汽车制造业标准成本法现状 .......................................................................................... 11

3.2.1 标准成本法领导意识不强 ................................................................................... 11

3.2.2 汽车制造业统计表格不够合理 ........................................................................... 11

3.2.3 产品设计的成本意识缺位 ................................................................................... 11

3.2.4 市场营销费用及行政费用过高 ........................................................................... 11