本文以成本管理理论和国内外成本管理体系研究成果为理论依据,对改进FDG有限
公司的成本管理体系提出基本思路、改进方案和方案实施的保障措施。本文首先概述了
FDG有限公司的主营业务、宏观经济环境、所在行业状况、成本构成、成本管理体系现
状;然后运用比较分析法和实际数据统计分析法找出现有FDG有限公司成本管理体系中
存在的问题,并对FDG有限公司的标准成本管理体系提出改进方案和基本措施,使其成
本管理更加系统化、全面化。

本文主要对FDG有限公司成本管理体系进行了分析并提出了一系列改进方案。尤其
是标准成本制定时的细化、预算流程的改进、金钯等贵重金属的专项管理和成本绩效考
核的改进方案是对公司现行成本管理体系有效及时地补充和完善,对于其它企业具有一
定的参考价值。’
【关键词】成本管理体系标准成本改进
【研究类型】应用研究
Abstract
Signater*
Cost management is the one part of business management, and it is the
main way for profit increase. FDG is a foreign-invested enterprises, mainly
engaged in the connector R&D, manufacturing. In the fierce market
competition, enterprises want to survive and develop, the cost management and
control are becoming more and more important.
In this paper, the cost management system of FDG Ltd. is proposed on the
basis of analyzing the cost management system of domestic and foreign research
and results, and using standard costing system as the basis of theory . Firstly,
introduce the FDG's main business, macroscopic economical overall condition,
industitry situation,cost structure and the present cost management system. Then,
use method of comparative analysis and data collection to identify the issues in
FDG's existing cost management system. This paper propose some correction
actions to solve the mentioned issues, and improve the cost management system
for FDG Ltd.
The series of improvement measures are based on the existing cost
management system of FDG Ltd. Especially the measures related to the frame of
standard cost, budget process and define the key index of cost for performance
merit system are the improvement and complement for FDG's cost management
system. It must have reference value for other enterprises.
【Key Words】 Cost Management System, Standard Cost, Improvement
【Research Type】 Application study