DX锁业公司作业成本法应用研究

发布时间：2018-01-08 10:30

本文关键词：DX锁业公司作业成本法应用研究　出处：《沈阳工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：由于生产力的不断发展,企业为了在激烈的市场竞争中占得优势,开始大量的购买先进的机器设备来提高企业的生产效率。生产环境的变化改变了原来产品中直接费用和间接费用的比例,间接费用在上升,直接费用在下降,这就带来一个问题,即传统的成本方法已经不适应目前的生产经营状况。采用单一的成本分配方法不能恰当合理地分配制造费用,也不能为企业产品的生产经营以及定价决策提供准确的依据,另外不准确的成本信息会给企业带来误导,把生产力转移到利润率低甚至亏损的产品。DX锁业公司进入到智能锁具市场,仍然采用传统机械锁具的成本核算方法,不利用产品成本的核算和产品对外的报价,如果不改变这种局面,DX锁业公司很可能面临倒闭和破产。为了解决这一问题,论文把作业成本法引入到DX锁业公司,作业成本法根据不同的资源动因把资源分配到不同的作业当中,再依据不同的作业动因将费用分配到产品中去,有利于正确合理计算产品的成本。本文借鉴了大量国内外的研究成果,从作业成本法的基本理论入手,在阐明作业成本的定义、基本原理的基础上,研究分析其与传统成本核算方法的优劣。通过对公司的分析,指出其成本核算的问题,主要是产品成本信息不准确、产品的定价、产品盈利分析和成本耗用四个方面。接着分析了DX锁业公司实施作业成本法的必要性与可行性,然后对产品生产流程进行了作业划分,建立九个作业中心,根据成本动因进行资源的归集和分配,并将作业成本法下的产品的成本与现行成本法下的产品成本进行了比较分析,从而为DX锁业公司产品的生产决策提供参考信息。最后指出实施作业成本法相关的保障措施和结论。通过对DX锁业公司的研究分析,认为作业成本法不仅仅适用公司的成本核算,而应作为一种战略成本的管理思想应用到公司的生产经营中去。
[Abstract]:Because of the continuous development of productivity, enterprises in order to occupy the advantage in the fierce market competition. Began to purchase a large number of advanced machinery and equipment to improve the efficiency of production. The change of production environment has changed the proportion of direct and indirect costs in the original products, indirect costs are rising, direct costs are declining. This brings a problem that the traditional cost method has not been adapted to the current production and operation situation. Using a single cost distribution method can not properly allocate the manufacturing costs. It can not provide the accurate basis for the production and management of the enterprise's products and the pricing decision, and the inaccurate cost information will mislead the enterprise. To transfer productivity to low-margin or even loss-making products. DX Lock Company enters the intelligent lock market and still uses the traditional cost accounting method of mechanical lock. Do not use product cost accounting and product external quotation, if this situation is not changed DX lock companies are likely to face bankruptcy and bankruptcy. In order to solve this problem. Activity-based costing is introduced into DX lock company. Activity-Based costing distributes resources to different activities according to different resource drivers, and then distributes cost to products according to different operational drivers. This paper draws lessons from a large number of domestic and foreign research results, starting with the basic theory of activity-based costing, on the basis of clarifying the definition and basic principles of activity-based cost. Through the analysis of the company, points out the cost accounting problems, mainly the product cost information is inaccurate, product pricing. Then it analyzes the necessity and feasibility of implementing Activity-based costing in DX Lock Company, then divides the production process and establishes nine operation centers. According to the cost driver, the collection and allocation of resources are carried out, and the cost of products under activity-based costing is compared with the cost of products under current cost method. In order to provide reference information for DX lock company's production decision. Finally, it points out the relevant measures and conclusions of implementing Activity-Based costing. Through the research and analysis of DX Lock Company. Activity-based costing is not only applicable to the cost accounting of the company, but also applied to the production and management of the company as a kind of strategic cost management thought.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.8;F406.7

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