作业成本法在M公司的应用研究
发布时间：2018-11-14 14:37
【摘要】：随着21世纪高新技术和信息技术的高速发展和广泛应用,我国正在迅速的由工业社会向知识经济社会转变,而且由于经济全球化,外资企业大量的进入中国市场,使得我国的市场竞争越来越激烈。计算机、网络技术等革命性的变化以及在企业中的应用,使得原本内地企业占据优势的人工成本不复存在,还有为了提升企业核心竞争力,生产企业不断的去提升产品的多样化与差异化去满足不同客户的需求。在输变电产品行业中,产品向高新技术发展,市场需求萎缩,国际和国内的市场环境都发生变化,材料成本、人工费用、设备费用、运输成本的大额资金的投入使产品成本攀升,导致企业利润不断缩水,这些因素都使企业的生存和发展面临很大的压力。在这样的社会经济背后下,企业的成本的管理就面临一定的难度。而之前传统成本法有些单一和计算粗略,不能精确的计算出企业产品成本,从而使得管理者在决策、控制、议价等方面出现一定的误差,不利于现代企业的发展。基于传统的成本核算逐渐落后,新的成本核算方法----作业成本法(Activity Based Costing)简称ABC成本核算方法逐步引入我国。作业成本法起源于美国,这种方法的优势不仅是能全面精确地核算产品成本,而且对于管理者在降低成本、提高利润方面提供了很大的帮助。这种方法的核心思想是作业消耗资源费用,产品消耗作业,管理者关注的重点从传统的成本对象放到了作业上,每一种产品的总成本就是对应的全部作业的总成本,这是一种更加科学的控制成本的方法。M公司的主营业务是生产变压器,在生产过程中使用了很多自动化和机械化的设备,但是在成本核算方面依然使用传统的成本核算方法,造成了成本数据的失真。本文采用理论研究法和案列分析法相结合的方法,文章从介绍了国内外学者对作业成本法的研究及应用现状开始,通过对传统成本法和作业成本法的比较,清晰的看出作业成本法的优势,然后结合M变压器公司,建立了实施作业成本法的模型,将生产过程划分为不同的作业,汇集产品全部作业的成本,精确核算出产品或服务的最终成本,再与传统成本法下的产品成本进行比较分析,得出作业成本法在现代企业管理中的优势。
[Abstract]:With the rapid development and wide application of high and new technology and information technology in the 21st century, our country is rapidly changing from industrial society to knowledge economy society, and because of economic globalization, foreign-funded enterprises are entering the Chinese market in large numbers. Make our country's market competition more and more intense. Revolutionary changes such as computers, network technology and their applications in enterprises have eliminated the labor costs that originally dominated mainland enterprises, as well as in order to enhance the core competitiveness of enterprises. Production enterprises continue to improve product diversification and differentiation to meet the needs of different customers. In the power transmission and transformation products industry, the products develop to high and new technology, the market demand shrinks, the international and domestic market environment changes, material cost, labor cost, equipment cost, The investment of large amount of money in transportation cost makes the cost of products rise and the profits of enterprises shrink. These factors make the survival and development of enterprises face great pressure. Under such social economy, the enterprise's cost management faces certain difficulty. But before the traditional cost method has some simple and rough calculation, can not accurately calculate the cost of enterprise products, thus making managers in decision-making, control, bargaining and other aspects of certain errors, is not conducive to the development of modern enterprises. Based on the backwardness of traditional cost accounting, a new cost accounting method-Activity-Based costing method (Activity Based Costing) is introduced into our country gradually. Activity-Based costing (ABC) originated in the United States. The advantage of this method is that it not only can calculate the cost of products completely and accurately, but also provides great help to managers in reducing costs and increasing profits. The core idea of this method is the cost of resource consumption, the cost of product consumption, the focus of managers' attention from the traditional cost object to the activity, and the total cost of each product is the total cost of the whole activity. This is a more scientific way to control costs. M Company's main business is to produce transformers, using a lot of automated and mechanized equipment in the production process, but still using traditional cost accounting methods in cost accounting. The cost data is distorted. This paper adopts the method of combining theory research method and case analysis method. The article begins with the introduction of domestic and foreign scholars' research and application of activity-based costing, and compares the traditional cost method with activity-based costing method. Clearly see the advantages of activity-based costing, then combined with M transformer company, set up the model of Activity-Based costing, divide the production process into different activities, aggregate the cost of all the activities of the product. The final cost of product or service is calculated accurately, and then compared with the cost of product under traditional cost method, the advantage of activity-based costing in modern enterprise management is obtained.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.7
本文编号：2331448
[Abstract]:With the rapid development and wide application of high and new technology and information technology in the 21st century, our country is rapidly changing from industrial society to knowledge economy society, and because of economic globalization, foreign-funded enterprises are entering the Chinese market in large numbers. Make our country's market competition more and more intense. Revolutionary changes such as computers, network technology and their applications in enterprises have eliminated the labor costs that originally dominated mainland enterprises, as well as in order to enhance the core competitiveness of enterprises. Production enterprises continue to improve product diversification and differentiation to meet the needs of different customers. In the power transmission and transformation products industry, the products develop to high and new technology, the market demand shrinks, the international and domestic market environment changes, material cost, labor cost, equipment cost, The investment of large amount of money in transportation cost makes the cost of products rise and the profits of enterprises shrink. These factors make the survival and development of enterprises face great pressure. Under such social economy, the enterprise's cost management faces certain difficulty. But before the traditional cost method has some simple and rough calculation, can not accurately calculate the cost of enterprise products, thus making managers in decision-making, control, bargaining and other aspects of certain errors, is not conducive to the development of modern enterprises. Based on the backwardness of traditional cost accounting, a new cost accounting method-Activity-Based costing method (Activity Based Costing) is introduced into our country gradually. Activity-Based costing (ABC) originated in the United States. The advantage of this method is that it not only can calculate the cost of products completely and accurately, but also provides great help to managers in reducing costs and increasing profits. The core idea of this method is the cost of resource consumption, the cost of product consumption, the focus of managers' attention from the traditional cost object to the activity, and the total cost of each product is the total cost of the whole activity. This is a more scientific way to control costs. M Company's main business is to produce transformers, using a lot of automated and mechanized equipment in the production process, but still using traditional cost accounting methods in cost accounting. The cost data is distorted. This paper adopts the method of combining theory research method and case analysis method. The article begins with the introduction of domestic and foreign scholars' research and application of activity-based costing, and compares the traditional cost method with activity-based costing method. Clearly see the advantages of activity-based costing, then combined with M transformer company, set up the model of Activity-Based costing, divide the production process into different activities, aggregate the cost of all the activities of the product. The final cost of product or service is calculated accurately, and then compared with the cost of product under traditional cost method, the advantage of activity-based costing in modern enterprise management is obtained.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.7
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