近年来，国际对能源问题的关注度日益上升，全球节能与新能源汽车产业 飞速发展。在大环境与政策双重驱动下，我国新能源汽车发展势头迅猛、市场 前景广阔，但同时也存在着充电设施短板突出、动力电池技术亟待突破、行业 标准有待规范等问题,制约了电动汽车的落地推广与发展。基于这些市场痛点， 自 2014 年始，YD 公司开始斥资打造集充换电服务以及智慧城市功能于一体的 电动汽车充换电站集成网络——移动电网。移动电网为电动汽车提供“慢充快 换、以换为主”的能量补充服务，同时通过将动力电池纳入自有网络体系，实 现能量流转、大数据获取及应用的功能。 论文从企业成本管控角度出发，结合案例企业 YD 公司的成本管控现状， 运用标准成本管理的相关理论，构建适用案例公司的企业标准成本管理制度， 并从健全相应成本管理制度、加强员工成本意识、完善绩效考核机制以及加快 信息化建设等方面阐述相应的保障措施。 本文第一章绪论部分，主要介绍了研究背景及选题依据，对国内外学者对 标准成本管理研究情况进行了回顾和综述，并介绍了本文的主要研究思路和研 究方法，第二章理论基础部分，主要概述了标准成本管理的有关概念以及成功 案例。第三章分析了 YD 公司成本管理执行现状以及存在的问题。第四章则根 据 YD 公司实际情况，按标准成本管控体系设计、成本中心确立、成本标准的 制定、实际成本归集和记录、标准成本差异分析以及成本中心的绩效考核，构 建适用 YD 公司的标准成本管理体系。第五章为标准成本管控有效实施，提出 了优化企业文化建设、完善成本制度构建，健全绩效考核机制、加快信息化建 设等保障措施。 关键词，换电站，成本控制，标准成本法，标准成本管理 论文类型，应用/专题研究浙江工业大学硕士学位论文 标准成本在企业成本管控中的应用与研究 II APPLICATIONAND RESEARCH OF STANDARD COST IN ENTERPRISE COST CONTROL ， TAKING A NEW ENERGY ENTERPRISE YD COMPANYASAN EXAMPLE ABSTRACT In recent years, international attention on energy issues has been increasing, and the global energy conservation and new energy vehicle industry has been developing rapidly. Driven by both the environment and policies, China's new energy vehicles have a rapid development momentum and broad market prospect, but there are also problems such as outstanding charging facilities, urgent breakthrough in power battery technology, and industry standards to be standardized, which restrict the implementation and development of electric vehicles. Based on these market pain points, since 2014, YD has started to invest to build mobile power grid, an integrated network of electric vehicle charging and replacing stations with smart city functions. The mobile power grid provides electric vehicles with slow charging, quick replacing, and change-oriented energy replenishment services. At the same time, functions of energy transfer, big data acquisition and application are realized by integrating power batteries into its own network system. Paper from the perspective of enterprise cost control, the current situation of cost control of the case company, using the standard cost management related theory, build a suitable case company's enterprise standard cost management system, and from the sound corresponding cost management system, strengthen the consciousness of staff costs, improve the performance appraisal mechanism, speed up the informatization construction in this paper, the corresponding guarantee measures. In this paper, the first chapter the introduction part, mainly introduced the research background and the topic selection basis, for domestic and foreign scholars research on standard cost management is reviewed and summarized, and introduced the main research ideas and research methods of this article, the second chapter浙江工业大学硕士学位论文 标准成本在企业成本管控中的应用与研究 III theory part, mainly summarizes the standard cost management concept and successful cases. The third chapter analyzes the present situation and existing problems of cost management in YD power company. The fourth chapter constructs a standard cost management system according to the actual situation of YD company in accordance with the design of standard cost control system, cost center establishment, cost standard establishment, actual cost collection and record, standard cost difference analysis and cost center performance assessment process. In the fifth chapter, in order to effectively implement the standard cost control system, it puts forward some safeguard measures, such as perfecting the corresponding system, strengthening the staff cost consciousness, perfecting the performance appraisal mechanism and accelerating the informatization construction. KEY WORDS:Charging station；Cost control；Standard cost method；Standard cost management TYPE OF DISSERTATION / THESIS:Application Research浙江工业大学硕士学位论文 标准成本在企业成本管控中的应用与研究 IV 目 录 1 绪论..........................................................................................................1 1.1 研究背景及意义................................................................................................ 1 1.1.1 研究背景.....................................................................................................1 1.1.2 研究意义.....................................................................................................2 1.2 国内外研究状况................................................................................................ 3 1.2.1 国外研究状况.............................................................................................3 1.2.2 国内研究状况.............................................................................................3 1.2.3 文献综述.....................................................................................................4 1.3 研究内容及方法................................................................................................ 5 1.3.1 研究内容.....................................................................................................5 1.3.2 研究方法.....................................................................................................5 1.3.3 研究思路.....................................................................................................6 2 标准成本管理框架与主要实践模式.....................................................7 2.1 标准成本管理作用............................................................................................ 7 2.2 标准成本管理基本方法.................................................................................... 8 2.2.1 制定产品的成本标准..................................................................................8 2.2.2 标准成本的差异分析..................................................................................9 2.2.3 期末差异账务处理的方法........................................................................10 2.2.4 成本考核....................................................................................................11 2.3 标准成本管理基本流程.................................................................................. 11 2.4 主要实践模式.................................................................................................. 12 3 新能源企业 YD 公司成本管控现状与问题.........................................17 3.1 YD 公司基本情况............................................................................................. 17 3.2 YD 公司运营成本执行情况............................................................................. 19 3.2.1 公司运营成本的主要组成内容...............................................................19 3.2.2 YD 公司运营成本整体执行情况..............................................................20 3.3 YD 公司成本管理的现状................................................................................. 24 3.3.1 公司成本核算状况...................................................................................24 3.3.2 公司成本管理状况...................................................................................25 3.3.3 公司成本控制现状...................................................................................25浙江工业大学硕士学位论文 标准成本在企业成本管控中的应用与研究 V 3.4 YD 公司现行成本管控中存在的问题............................................................. 26 3.4.1 成本核算方法有待改进...........................................................................26 3.4.2 成本管理精细化水平有待提高...............................................................27 3.4.3 成本管控配套机制有待健全................................................................27 3.4.4 成本分析和成本绩效考核有待完善.......................................................28 4 新能源企业 YD 公司标准成本体系的构建.........................................29 4.1 YD 公司构建标准成本管理可行性和必要性分析......................................... 29 4.1.1 标准成本管理的可行性分析...................................................................29 4.1.2 标准成本管理的必要性分析...................................................................29 4.2 标准成本管理组织体系设计.......................................................................... 30 4.3 成本中心的划分.............................................................................................. 31 4.4 成本标准的制定.............................................................................................. 33 4.4.1 成本研究范围...........................................................................................33 4.4.2 标准成本的制定.......................................................................................33 4.5 实际成本的归集和记录.................................................................................. 38 4.6 标准成本的差异分析...................................................................................... 39 4.7 成本中心绩效考核.......................................................................................... 40 5 新能源企业 YD 公司标准成本管理的实施与保障措施.................... 41 5.1 标准成本管理制度的实施.............................................................................. 41 5.1.1 建立标准成本管理组织体系...................................................................41 5.1.2 标准成本管理委员会职责.......................................................................41 5.1.3 标准成本管理的实施流程.......................................................................42 5.2 标准成本控制体系有效实施的保障措施...................................................... 42 5.2.1 优化企业文化建设...................................................................................42 5.2.2 完善成本管理制度构建...........................................................................43 5.2.3 改进绩效考核管理机制...........................................................................44 5.2.4 加快信息化水平建设...............................................................................45 结论............................................................................................................47