化工装备企业固定制造费用标准成本制定方法研究——以J企业为例  

Research on the Formulation Method of Standard Cost of Fixed Manufacturing Expenses in Chemical Equipment Enterprises:Taking J Enterprise as an Example

作　　者：李承卓 刘芯蕊 LI Cheng-zhuo;LIU Xin-rui(School of Management and Engineering,Shandong Jianzhu University,Ji′nan 250101,China;School of Management,Huaxin College of Hebei GEO University,Shijiazhuang 050700,China)

机构地区：[1]山东建筑大学管理工程学院,济南250101 [2]河北地质大学华信学院管理学院,石家庄050700

出　　处：《价值工程》2025年第2期56-58,共3页Value Engineering

摘　　要：为提高化工装备企业的成本控制能力,文章提出了一种改进的固定制造费用标准成本制定方法。改进方法首先明确作业中心,然后利用灰色关联分析客观确定成本动因,计算订单的固定制造费用标准成本。解决了传统制定方法与生产流程不匹配、成本分配依据单一化等问题。通过在J企业的实际应用,证明了新方法的科学性和合理性,增强了成本差异分析的实际意义,有效提升了成本控制水平。同时,也为其他化工装备企业提供了新的标准成本制定思路。In order to improve the cost control ability of chemical equipment enterprises,this paper proposes a modified method of fixed manufacturing cost.The improvement method first defines the operation center,and then uses the gray correlation analysis to objectively determine the cost driver,and then calculates the standard cost of the fixed manufacturing cost of the order.It solves the problems of the mismatch between the traditional formulation method and the production process,and the single cost allocation basis.Through the practical application in J enterprise,it proves the scientificity and rationality of the new method,enhances the practical significance of cost difference analysis,and effectively improves the level of cost control.At the same time,it also provides a new standard cost formulation idea for other chemical equipment enterprises.

关 键 词：化工装备 固定制造费用 标准成本 作业中心 灰色关联分析 

分 类 号：F275.3[经济管理—企业管理]