作业成本法在CK公司应用的案例研究

发布时间：2018-01-15 07:25

本文关键词：作业成本法在CK公司应用的案例研究　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：伴随着铁路第六次大提速的开展,我国轨道交通装备制造业得到了迅猛的发展。在“十三五”规划期间,国家每年对于铁路固定资产投资的金额高达8000亿元,这充分说明国家对于铁路交通发展的决心!国家主席习近平与国务院总理李克强出访国外的时候经常会推销我国自主生产的高铁和动车组,这也为我国高铁拓宽海外市场奠定了良好的基础。由于市场订单的多样性与轨道交通技术的复杂性,传统成本核算方式的弊端已经开始显露出来,其计算出来的结果无法满足管理、生产的需要。而对于工序明确的制造业而言,利用“作业”核算企业成本的方式能够准确的计算出产品成本,同时可以消除不增值的活动,改善企业管理,能够为企业在成本核算、产品定价的管理决策问题上提供良好的数据支撑。因此,作业成本法的应用对于轨道交通制造企业而言是一项重大的管理创新。作业成本法的产生距今已经有近八十年的历史了,是由美国著名的会计学者埃里克·科勒教授提出。此后,又有诸多学者比如乔治·斯托布茨教授将“作业会计”进行了进一步的阐释与研究,完善了“作业成本核算”的雏形。我国著名教授余绪缨于上世纪九十年代初开始将作业成本法的先进思想引入国内,从作业成本法的概念、原理、具体操作方式等做出了全面的介绍。这也掀起了一波对于作业成本法的研究热潮,从理论研究、案例研究到实证研究都有学者进行深入的探讨。尤其是对于不同行业应用作业成本法的案例研究对于本文研究轨道交通装备制造业的作业成本核算提供了行文思路和研究方法。本文通过案例分析的方式来研究作业成本法在中车旗下子公司—CK公司的应用。首先将作业成本法与传统成本核算方法进行研究,从各自的特点来研究作业成本法在管理与核算成本方面的优势。其次,将案例公司应用传统成本核算方法出现的问题进行一定的分析,重点研究了案例公司应用作业成本法的必要性与适应性。随后,按照作业成本法在案例公司的具体流程进行逐步的分析,通过两个具体作业中心的划分研究来突出反映轨道交通装备制造业的特点。最后通过应用效果的数据显示来分析作业成本法为公司带来的效益,从而为相关或类似的企业给予一定的启迪。
[Abstract]:Along with the development of the sixth speed railway, rail transportation equipment manufacturing industry in our country has developed rapidly. In the "13th Five-Year" planning period, every year for the railway investment in fixed assets amounted to 800 billion yuan, which fully shows that the state is determined for the development of railway traffic state! President Xi Jinping and Premier Li Keqiang visit abroad often sell high-speed rail and EMU China's own production, which is China's high-speed rail to expand the overseas market has laid a good foundation. Because of the complexity of the market order and the diversity of rail transportation technology, the drawbacks of traditional cost accounting method has been revealed, the calculated results can not meet the management and the needs of production. For the manufacturing process clear, the use of "homework" accounting cost method can accurately calculate the product into the same. When can eliminate non value added activities, improve enterprise management, to the enterprise management decision problems in cost accounting, product pricing provide good data support. Therefore, the application of activity-based costing management is a major innovation for rail transportation manufacturing enterprises. ABC has now nearly eighty years the history, is put forward by the famous scholar Eric Kohler professor of accounting. Since then, there are many scholars such as professor George Stobts "operationaccounting" interpretation and further study, improve the prototype of ABC. "China's famous professor Yu Xuying began in the last century at the beginning of the 90s advanced ideas will work the cost method introduced, the principle from concept of ABC, the specific mode of operation to make a comprehensive introduction. It also set off a wave of for The research upsurge of industry cost method, from the theoretical research, case studies and empirical research have in-depth discussion. Especially for the case study on the application of Activity-Based Costing in different industries provides the ideas and methods for cost accounting in this paper rail transportation equipment manufacturing industry. This paper through case analysis way to study the ABC in China subsidiary of CK company. The ABC and the traditional cost accounting method, from their characteristics of ABC cost advantages in accounting and management. Secondly, analyzes the application of the traditional cost accounting method of case company problems the necessity, focus on the case, the application of activity-based costing and adaptability. Then, specific processes in the case of ABC by the company in accordance with the Further analysis, to reflect the outstanding characteristics of rail transportation equipment manufacturing industry through research into two specific activity center. The application effect of data display and analysis of activity-based costing for the company benefits, give some enlightenment to related or similar enterprises.

【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.72;F426.472

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