A公司产品成本核算方法改进研究

发布时间：2018-03-26 05:24

本文选题：时间驱动作业成本法　切入点：产品成本　出处：《西安理工大学》2017年硕士论文

【摘要】：A公司采用传统成本法来核算产品成本。经过多年发展,产品类型变得丰富多样,作业流程也更为复杂多变。其间接性制造费用占产品成本的比例已高达30%,且与产品相关的期间费用随着竞争的加剧年年增加。生产作业的差异性、不断增加的间接性产品成本和公司对成本控制的要求使得A公司对产品成本信息的准确性要求不断提高。传统成本法不仅核算范围较窄,无法提供完善的与某产品相关的总成本信息,其采用直接人工比例分摊间接性制造费用还会扭曲生产成本,不能满足A公司经营管理需要。时间驱动作业成本法不仅可以体现出作业的差异性,其实施过程也更为简便,还能通过产能分析找到管理改进方向。因此本文引入该方法对A公司的产品成本核算方法进行改进。本文首先介绍了传统成本法、作业成本法和时间驱动作业成本法的基本原理和核算过程,分析了各方法的适用条件,提出了前两者存在的不足,对比突出了时间驱动作业成本法存在的优势,为研究提供理论基础。其次,分析了A公司产品基本实现过程,并从产品基本实现过程视角探讨了A公司成本核算现状,提出了A公司在产品成本核算方面存在间接制造费用分摊依据不合理、产品成本信息不完善等问题,分析得出问题产生的根源在于产品成本核算方法不合理,并提出了问题解决思路。再次,根据问题解决思路设计了 A公司产品成本核算改进方法,将产品基本实现全过程中发生的与产品相关的直接与间接成本纳入核算范围,并采用时间驱动作业成本法来分摊各过程发生的与产品相关的间接成本。最后,将产品成本核算改进方法在A公司应用,利用改进后方法计算出P1500、P2000和P4000的产品成本,分析了成本核算方法改进前后的产品成本,得出管理改进建议,并为产品成本核算方法能够在A公司顺利实施提出合理化建议。本文的创新点包括两点内容。一是将产品基本实现各过程中发生的所有与产品相关的直接和间接成本均纳入产品成本核算范围,从而得到更为完善的产品成本信息,这一研究视角具有一定创新性;二是在采用时间驱动作业成本法核算产品基本实现过程中的间接成本时,本文用作业量的差异来体现各产品单位作业产能消耗的差异,使计算过程更为便捷。
[Abstract]:Company A uses traditional costing methods to calculate the cost of its products. After years of development, the types of products have become rich and diverse. The proportion of indirect manufacturing cost to product cost is as high as 30%, and the cost of product-related period increases year by year as competition intensifies. The increasing cost of indirect products and the requirement of cost control make the accuracy of product cost information more accurate in company A. traditional cost method not only has a narrower scope of accounting, It is impossible to provide complete information on the total cost associated with a product, and the indirect manufacturing costs can be distorted by direct labor proportional sharing. Time driven Activity-Based costing method can not only reflect the difference of activities, but also be more convenient to implement. Therefore, this paper introduces this method to improve the product cost accounting method of A Company. Firstly, this paper introduces the traditional cost method. The basic principle and accounting process of activity-based costing and time-driven activity-based costing are analyzed, the applicable conditions of each method are analyzed, the shortcomings of the former two methods are pointed out, and the advantages of time-driven activity-based costing are compared. Secondly, it analyzes the basic realization process of A company's products, and discusses the current situation of A company's cost accounting from the perspective of product basic realization process. It is pointed out that the indirect manufacturing cost allocation basis is unreasonable and the product cost information is not perfect in the product cost accounting of company A. the root of the problem is the unreasonable method of product cost accounting. Thirdly, according to the idea of problem solving, the improvement method of product cost accounting is designed, which brings the direct and indirect cost related to product into the scope of accounting. Finally, the improved method of product cost accounting is applied in company A to calculate the product cost of P1500 / P2000 and P4000 by using the time-driven activity-based costing method. The product cost before and after the improvement of cost accounting method is analyzed, and some suggestions for management improvement are obtained. The innovation of this paper includes two aspects. One is to basically realize all the direct and indirect products related to the product in the process of basic realization of the product. Cost is included in the scope of product cost accounting, In order to obtain more perfect product cost information, this research perspective has some innovation; second, when using time-driven activity-based costing method to calculate the indirect cost in the basic process of product realization, In this paper, the difference of work quantity is used to reflect the difference of production capacity consumption per unit of product, which makes the calculation process more convenient.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.4

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