| ABSTRACT | 第4页 |
| 摘要 | 第5-21页 |
| Chapter 1 Introduction | 第21-26页 |
| 1.1 Purpose and Significance of Research | 第21-23页 |
| 1.1.1 Research content and research purpose | 第21-22页 |
| 1.1.2 Research significance | 第22-23页 |
| 1.2 Research Methods and Technical Route Design | 第23-24页 |
| 1.2.1 Research methods | 第23页 |
| 1.2.2 Technical route design | 第23-24页 |
| 1.3 Paper Structure | 第24-26页 |
| Chapter 2 Literature Review | 第26-48页 |
| 2.1 Basic Concepts of Cost Management and Cost Management Methods | 第26-30页 |
| 2.1.1 Basic concepts of cost management | 第26页 |
| 2.1.2 Cost management methods | 第26-30页 |
| 2.1.2.1 Activity-based costing | 第27页 |
| 2.1.2.2 Target costing | 第27-28页 |
| 2.1.2.3 Product life-cycle costing | 第28-29页 |
| 2.1.2.4 Quality cost management | 第29页 |
| 2.1.2.5 Standard costing | 第29-30页 |
| 2.2 Basic Concept of Cost Control | 第30页 |
| 2.3 The Basic Theory of Standard Costing | 第30-39页 |
| 2.3.1 The concept of standard costing method | 第30-31页 |
| 2.3.2 The basic approach of standard costing system's implementation | 第31页 |
| 2.3.3 Establishment of standard costs | 第31-33页 |
| 2.3.4 Standard cost variance analysis | 第33-35页 |
| 2.3.5 General preconditions for implementing standard costing system | 第35-36页 |
| 2.3.6 The advantages of standard costing system | 第36-38页 |
| 2.3.7 The limitations of standard costing system in the new manufacture environment | 第38-39页 |
| 2.4 Research status at home and abroad | 第39-48页 |
| 2.4.1 The origin of standard costing method | 第39-40页 |
| 2.4.2 Development of standard costing method | 第40-41页 |
| 2.4.3 Challenges encountered by standard costing method | 第41-42页 |
| 2.4.4 Improvement of standard costing method | 第42-43页 |
| 2.4.5 Some achievement of China's standard costing research | 第43-46页 |
| 2.4.6 Some of the features of China's standard costing research | 第46页 |
| 2.4.7 Deficiencies of China's standard costing research | 第46-48页 |
| Chapter 3 Case Description | 第48-61页 |
| 3.1 H Company's Profile | 第48-51页 |
| 3.1.1 Basic information | 第48页 |
| 3.1.2 Main products | 第48页 |
| 3.1.3 Operating status | 第48-49页 |
| 3.1.4 Organizational structure | 第49-50页 |
| 3.1.5 Operating characteristics | 第50-51页 |
| 3.2 The Status of H Company's Standard Costing System | 第51-57页 |
| 3.2.1 Financial department organizational structure | 第51-52页 |
| 3.2.2 Company operation related management system | 第52-54页 |
| 3.2.3 Information management platform | 第54-57页 |
| 3.3 The Key Features and Main Issues of H company's Standard Costing System | 第57-61页 |
| 3.3.1 Product costing method does not meet the China General Accepted Accounting Principles | 第58页 |
| 3.3.2 Inventory pricing on non-full costing method | 第58-59页 |
| 3.3.3 SAP system is running inefficiently | 第59页 |
| 3.3.4 Lack of effective cost control | 第59页 |
| 3.3.5 Standard costing system lacks the support and supplement of other management mechanisms | 第59-61页 |
| Chapter 4 Case Analysis | 第61-79页 |
| 4.1 Analysis on Preconditions of Standard Costing System's Implementation | 第61-67页 |
| 4.1.1 Lack of employee involvement | 第61-64页 |
| 4.1.1.1 Basic concept of employee involvement | 第61页 |
| 4.1.1.2 The advantage of employee involvement in enterprise management | 第61-62页 |
| 4.1.1.3 How to achieve employee involvement | 第62-63页 |
| 4.1.1.4 The affect of employee involvement on standard costing system | 第63页 |
| 4.1.1.5 The deficiencies of H company's employee involvement | 第63-64页 |
| 4.1.2 Poor Institutionalization management | 第64-65页 |
| 4.1.3 The information management platform is imperfect | 第65-67页 |
| 4.2 Analysis on The Implementation Procedures of Standard Costing System | 第67-75页 |
| 4.2.1 Incomplete basic data | 第67-68页 |
| 4.2.1.1 The material master data is relatively complete | 第67页 |
| 4.2.1.2 The BOM management is unregulated | 第67页 |
| 4.2.1.3 Lack of the definition of work center, process route and cost center | 第67-68页 |
| 4.2.2 The establishment of standard cost is imperfect | 第68-69页 |
| 4.2.3 The standard cost variance analysis and reporting mechanisms are missing | 第69-75页 |
| 4.3 The Analysis from the Perspective of Standard Costing Systemic Function | 第75-77页 |
| 4.3.1 Lack of effective cost control | 第75-76页 |
| 4.3.2 Without an effective comprehensive budget management system | 第76-77页 |
| 4.3.3 The imperfection of the performance assessment mechanism | 第77页 |
| 4.4 From the Perspective of Compliance of Accounting Regulations | 第77-79页 |
| Chapter 5 The Modification and Improvement Strategy of H Company's Standard Costing System | 第79-103页 |
| 5.1 The Improvement of the Foundation of Standard Costing System | 第81-94页 |
| 5.1.1 Emphasize the strategic position of standard costing system from top to bottom | 第81页 |
| 5.1.2 Optimize standard costing management organization | 第81-85页 |
| 5.1.2.1 The relationship between organizational structure and the strategy | 第81-82页 |
| 5.1.2.2 Relations between enterprise organizational structure and standard costing system | 第82页 |
| 5.1.2.3 Standard costing system's organizational structure optimization principles | 第82-85页 |
| 5.1.3 Improve the basic data | 第85-88页 |
| 5.1.3.1 Establish cost center | 第85-86页 |
| 5.1.3.2 Set up work center | 第86-87页 |
| 5.1.3.3 Design processing route | 第87-88页 |
| 5.1.4 Improve the establishment of standard cost | 第88-94页 |
| 5.1.4.1 Basic content of standard cost | 第88页 |
| 5.1.4.2 Preconditions of standard cost | 第88-89页 |
| 5.1.4.3 Basic principles for establishment of standard cost | 第89-90页 |
| 5.1.4.4 Solution for establishment of standard cost | 第90-94页 |
| 5.1.5 Improve the Application of H company's SAP system | 第94页 |
| 5.2 Optimize Standard Costing System at Application Stage | 第94-103页 |
| 5.2.1 Optimize standard cost accounting process | 第94-95页 |
| 5.2.1.1 Conduct full costing for the product | 第94-95页 |
| 5.2.1.2 Optimize the bookkeeping of standard cost variance | 第95页 |
| 5.2.2 Improve standard cost analysis &control process | 第95-98页 |
| 5.2.3 Improve budget management | 第98-99页 |
| 5.2.4 Improve performance assessment | 第99页 |
| 5.2.5 Establish decision making model | 第99-101页 |
| 5.2.6 System construction and cultural construction as safeguard measure and long-term mechanism | 第101-103页 |
| 5.2.6.1 Establish the system safeguard for standard costing system | 第101页 |
| 5.2.6.2 Bring cost management training into the construction of enterprise culture | 第101-103页 |
| Chapter 6 Conclusions and Prospect | 第103-106页 |
| 6.1 Conclusions of the Case Study | 第103-104页 |
| 6.2 Prospect of Further Studies | 第104-106页 |
| Reference | 第106-111页 |
| ACKNOWLEDGEMENTS | 第111页 |
