作业成本法在民营TX铝业公司的应用研究
发布时间：2018-08-09 14:02
【摘要】：随着新一轮产业革命和科技革命的到来,我国制造业也迎来了产业发展的机遇期,但是带来机遇的同时,也使得我国的制造业面临着前所未有的内外压力。尤其当发达国家陆陆续续将高端制造业重新引回国内,以及大面积的低端制造业向收入更低的发展中国家流入,使我国面临着“双向挤压”的严峻环境。因此,在我国经济发展迈入新常态阶段,必须大力调整我国的产业结构,尤其是面临着劳动力成本的提高,国内经济形势发生重要变化的阶段,如何调整国内制造业的发展方式迫在眉睫。2015年5月8日,为进一步解决我国制造业所面临的“内忧外患”,由国务院出台并颁布了《中国制造2025》。市场经济的环境中,民营制造企业在国家政策保护和支持下,逐渐兴起并走上了规范的发展道路,但民营企业发展仍受到诸多因素限制,如:生命周期较短、管理者水平欠缺、制度不健全等。目前我国整体经济发展增速减缓,民营企业要提高竞争力改善企业发展,企业如何科学的核算成本则是企业需要考虑的重点。近日,财政部颁布了煤炭行业的产品成本核算制度,显然成本核算受重视程度加深,而传统的成本核算方法的弊端慢慢显露,因此民营企业需要构建科学合理的成本体系。目前大部分的制造企业逐渐采用机器生产来取代人工生产,使得企业的间接费用大大的增加,如何合理的分配这些间接费用是企业需重视的问题。间接费用的增加,导致直接人工费用的减少,而这种情况的产生使得制造费用和直接人工的相关性越来越低,而这种方法对于产量高、技术含量低的企业而言会大大增加其产品的成本,反之则亦然。这种情况的产生将导致企业成本信息不能如实反映,造成企业会计信息的失真。作业成本法不仅可以改善传统成本核算中关于不能合理分配制造费用的问题,同时也进一步弥补了成本管理较弱的问题。然而,国内的大型制造企业中只有少数采用了成本作业法,大部分的中小型民营制造企业依然使用传统的成本核算方法进行会计核算。本文首先介绍相关概念体系和理论基础,接着以民营TX铝业公司为例分析了TX公司现有的成本核算方法,然后根据作业成本法构建一个新的成本核算体系,通过比较这两种核算方法得出采用作业成本法使得TX公司的成本管理更加合理有效,并希望该方法能给同行业提供一定的参考意义。
[Abstract]:With the arrival of a new round of industrial revolution and technological revolution, China's manufacturing industry has also ushered in the opportunity period of industrial development, but at the same time, it also makes our manufacturing industry face unprecedented internal and external pressure. Especially when the developed countries redirect the high-end manufacturing industry back to China one after another, and a large area of low-end manufacturing industry flows into the developing countries with lower income, China is faced with a severe environment of "two-way squeezing". Therefore, as the economic development of our country enters the new normal stage, we must make great efforts to adjust the industrial structure of our country, especially in the stage of the increase of labor cost and the important change of domestic economic situation. How to adjust the development mode of domestic manufacturing industry is urgent. On May 8, 2015, the State Council issued and promulgated "made in China 2025" in order to further solve the "internal and external problems" faced by China's manufacturing industry. In the market economy environment, under the protection and support of the national policy, the private manufacturing enterprises gradually rise and take the standard development path, but the development of the private enterprises is still limited by many factors, such as: short life cycle, lack of the level of managers. An imperfect system, etc. At present, the overall economic growth rate of our country slows down, the private enterprise wants to raise the competitive power to improve the enterprise development, the enterprise how to calculate the cost scientifically is the enterprise need to consider the key point. Recently, the Ministry of Finance promulgated the system of product cost accounting in coal industry. Obviously, the cost accounting has been paid more attention to, and the disadvantages of the traditional cost accounting methods have been gradually revealed. Therefore, private enterprises need to build a scientific and reasonable cost system. At present, most manufacturing enterprises gradually use machine production instead of manual production, which makes the indirect costs of enterprises increase greatly. How to allocate these indirect costs is a problem that enterprises should pay attention to. The increase in overhead costs leads to a reduction in direct labour costs, which results in a lower correlation between manufacturing costs and direct labour, which is highly productive, Low-tech companies will greatly increase the cost of their products, vice versa. This kind of situation will lead to the enterprise cost information can not reflect truthfully, resulting in the distortion of enterprise accounting information. Activity-Based costing (ABC) can not only improve the problem that manufacturing cost can not be reasonably allocated in traditional cost accounting, but also make up for the weakness of cost management. However, only a few large manufacturing enterprises in China have adopted the cost-activity method, and most of the small and medium-sized private manufacturing enterprises still use the traditional cost accounting method for accounting. This paper first introduces the related concept system and theoretical basis, then takes the private TX aluminum company as an example to analyze the existing cost accounting methods of TX Company, and then constructs a new cost accounting system according to Activity-based costing. By comparing these two accounting methods, it is concluded that the cost management of TX Company is more reasonable and effective by using activity-based costing method, and it is hoped that this method can provide some reference significance for the same industry.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.32;F406.72
[Abstract]:With the arrival of a new round of industrial revolution and technological revolution, China's manufacturing industry has also ushered in the opportunity period of industrial development, but at the same time, it also makes our manufacturing industry face unprecedented internal and external pressure. Especially when the developed countries redirect the high-end manufacturing industry back to China one after another, and a large area of low-end manufacturing industry flows into the developing countries with lower income, China is faced with a severe environment of "two-way squeezing". Therefore, as the economic development of our country enters the new normal stage, we must make great efforts to adjust the industrial structure of our country, especially in the stage of the increase of labor cost and the important change of domestic economic situation. How to adjust the development mode of domestic manufacturing industry is urgent. On May 8, 2015, the State Council issued and promulgated "made in China 2025" in order to further solve the "internal and external problems" faced by China's manufacturing industry. In the market economy environment, under the protection and support of the national policy, the private manufacturing enterprises gradually rise and take the standard development path, but the development of the private enterprises is still limited by many factors, such as: short life cycle, lack of the level of managers. An imperfect system, etc. At present, the overall economic growth rate of our country slows down, the private enterprise wants to raise the competitive power to improve the enterprise development, the enterprise how to calculate the cost scientifically is the enterprise need to consider the key point. Recently, the Ministry of Finance promulgated the system of product cost accounting in coal industry. Obviously, the cost accounting has been paid more attention to, and the disadvantages of the traditional cost accounting methods have been gradually revealed. Therefore, private enterprises need to build a scientific and reasonable cost system. At present, most manufacturing enterprises gradually use machine production instead of manual production, which makes the indirect costs of enterprises increase greatly. How to allocate these indirect costs is a problem that enterprises should pay attention to. The increase in overhead costs leads to a reduction in direct labour costs, which results in a lower correlation between manufacturing costs and direct labour, which is highly productive, Low-tech companies will greatly increase the cost of their products, vice versa. This kind of situation will lead to the enterprise cost information can not reflect truthfully, resulting in the distortion of enterprise accounting information. Activity-Based costing (ABC) can not only improve the problem that manufacturing cost can not be reasonably allocated in traditional cost accounting, but also make up for the weakness of cost management. However, only a few large manufacturing enterprises in China have adopted the cost-activity method, and most of the small and medium-sized private manufacturing enterprises still use the traditional cost accounting method for accounting. This paper first introduces the related concept system and theoretical basis, then takes the private TX aluminum company as an example to analyze the existing cost accounting methods of TX Company, and then constructs a new cost accounting system according to Activity-based costing. By comparing these two accounting methods, it is concluded that the cost management of TX Company is more reasonable and effective by using activity-based costing method, and it is hoped that this method can provide some reference significance for the same industry.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.32;F406.72
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