具有双重标准的制造成本控制系统研究——来自HD公司的实证分析  

Research on Manufacturing Cost Control System with Double Standards—Based on the Empirical Analysis of HD Company

作　　者：孟凡生[1] 王雪松[1] 

机构地区：[1]哈尔滨工程大学经济管理学院,哈尔滨150001

出　　处：《北京理工大学学报（社会科学版）》2014年第6期68-73,共6页Journal of Beijing Institute of Technology：Social Sciences Edition

基　　金：国家自然科学基金项目(71072075);教育部博士点基金项目(20092304110017);黑龙江省自然科学基金项目(G201135)

摘　　要：运用系统科学、激励理论和控制理论,以及统计和管理会计方法,研究建立具有双重标准的成本控制系统。该系统由成本控制标准设置子系统、成本计量子系统和基于成本控制效果的激励子系统3部分组成。成本控制标准子系统生成"基准"成本控制标准和"样板"成本控制标准;成本计量子系统输出的数据既能够满足计量损益的需要,又能够满足企业内部管理的需要;激励子系统中的激励政策包括物质激励和非物质激励两个方面。该系统在HD公司的运行结果表明,不仅工人达标的信心得到了提高,而且降低了单台发动机的实际成本,使公司成本控制更加人性化。The double-standard cost control system established by applying systems science,motivation theory and control theory,statistics and management accounting methods is composed of cost control standard setup subsystem,cost calculation subsystem and motivation subsystem based upon cost control effect.Cost control standard subsystem produces 'standardized'cost control standard and 'sample'cost control standard;the output data produced by cost calculation subsystem not only satisfy the needs of calculating loss and profits,but also satisfy the needs of enterprise's internal management;motivation policies in motivation subsystem include material motivation and non-material motivation.This system's results in HD Company's operation show that not only the confidence of works up to the standard has been improved,but also the practical cost of single engine lowers 29.11 Yuan compared to original single level control standard.

关 键 词：成本控制标准 成本计量 激励理论 成本控制系统 

分 类 号：F275.3[经济管理—企业管理]