基于作业成本法的LG化工企业成本核算改进研究

发布时间：2017-12-28 10:49

本文关键词：基于作业成本法的LG化工企业成本核算改进研究　出处：《青岛科技大学》2017年硕士论文　论文类型：学位论文

【摘要】：由于化工行业下游需求驱动以及成本管理的有效加强,化工企业业绩有所回升。更多的企业力求抓住这次良好的市场环境,突破以前陈旧的内部管理局限,寻求更高效的管理方法。从成本改善的角度来看,对于一个企业产品定价、生产规模、发展方向以及经营决策起着至关重要作用的是——成本核算结果反映出的信息。传统成本核算方法按产品的消耗直接追溯至费用的发生,然后对成本费用进行归集,并对直接费用和间接费用进行单一标准分配,致使成本核算结果存在较大的不准确性。从其发挥的作用来看,传统成本核算方法已经不能满足现代企业智能化、系统化的高技能性生产需要,作业成本法的提出成为了必然。本文结合具体案例对作业成本法的核算过程及结果进行具体的展示与分析,揭示了作业成本法的核算思路与传统成本核算方法存在着本质上的区别,它的核算实质是动因追溯,按照费用发生的动因进行资源费用的分配,再按照作业发生的动因进行作业成本的分配,最后归集产品成本,得出成本核算结果。在这个期间,作业成本法的整个核算过程是依附在生产活动的发生上实施的,核算结果较为准确。并将其与传统成本法的核算过程与结果进行比较,从成本管理、投资决策、整体效益等多个角度对两种成本核算方法造成的影响进行分析。最后,从实际出发,列出了作业成本法在实施中存在的高技术要求、复杂性等方面的制约因素,同时提出了人员培训、实施规划等保障措施。总之,本文主要采用案例分析的方法,将作业成本法与传统成本核算方法进行比较,从多角度对两者进行分析得出作业成本法在成本管理、效益等多方面的优势,并提出实施保障措施,以保证作业成本法的顺利开展希望对整个化工行业起到借鉴意义。
[Abstract]:Because of the demand driven downstream of the chemical industry and the effective enhancement of cost management, the performance of the chemical industry has rebounded. More enterprises strive to seize this good market environment, break through the old internal management limitations, and seek more efficient management methods. From the perspective of cost improvement, information for a company plays a key role in product pricing, production scale, development direction and business decisions. The traditional cost accounting method is directly traced to the occurrence of the cost according to the consumption of products, then the cost is collected, and the direct and indirect costs are allocated to a single standard, resulting in a larger inaccuracy of the cost accounting results. From the perspective of its functions, the traditional cost accounting method can no longer satisfy the intellectualized and systematic high skilled production needs of modern enterprises, and the necessity of the activity-based costing is inevitable. In this paper, combined with the accounting process and results of the specific case of the ABC show and analyze and reveal the accounting ideas and the traditional cost accounting method of ABC are essentially different, it is the essence of accounting in accordance with the cost of the driver back, moving over the allocation of resources cost, distribution cost according to the driver activity occurred, finally collect the product cost, cost accounting results obtained. During this period, the whole accounting process of activity-based costing is attached to the occurrence of production activities, and the results of accounting are more accurate. And compare it with the accounting process and result of traditional cost method, and analyze the influence of two cost accounting methods from multiple perspectives such as cost management, investment decision and overall benefit. Finally, from the reality, the paper lists the constraints of the implementation of ABC in the aspects of high technology and complexity, and puts forward some safeguards such as personnel training and implementation plan. In conclusion, this paper mainly uses the method of case analysis, the operation cost accounting method and traditional cost comparison, analyzing the activity-based costing method in many aspects of cost management and the benefits of the advantages of both from different angles, and put forward the implementation of security measures, to ensure the smooth development of activity-based costing to reference the chemical industry.
【学位授予单位】：青岛科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.7;F406.7

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