基于作业成本法的Z药业成本核算体系研究

发布时间：2018-01-22 06:41

本文关键词： 作业成本法作业成本动因成本核算核算体系　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,我们国家生产力的增长速度得到显著的提升,不但促进了制药行业的快速发展,同时制药行业生产业务领域也得到了前所未有的拓展。这说明我们国家制药企业成长的势头很好,但制药业务扩张的同时也需要投入更多的直接成本和间接成本,所以,制药行业如果想要在这种严峻的市场挑战下打出一片天下,对成本实行合理的控制则变得非常重要。国内的制药行业目前在成本的核算方面仍存在很多的不足,采用核算成本的方式存在漏洞,制药行业也没有统一规范的成本核算体系,这样就导致成本管理的理论支持严重匮乏,这些固有的缺陷使制药企业成本核算结果不精准,进而影响企业制定相关决策。只有先把这些问题解决掉,才能够考虑对制药行业的成本实行控制,才能进一步对制药行业生产业务的开拓与企业中的成本调控实行制衡。所以,研究更具有科学性和标准性的成本核算方法,构建适合制药企业进行成本核算的体系就是当前制药业的首要任务,这也是我国制药企业得以长远发展的基石。当制药企业处于这样的大环境中,把作业成本法运用到Z制药集团的成本核算中,同时创建出一整套适合Z制药企业基于作业成本法实行成本核算的系统,也就变得格外重要。希望能够给Z制药集团的成本计算以及成本调控提供相关的数据资料和实际支持。首先,在研究成本核算相关的国内外文献综述的前提下对成本核算的相关理论进行分析,阐述了成本核算具体的目标成本管理理论和成本会计信息效益理论,并着重对作业成本法的相关理论进行了具体的分析。其次,针对Z制药集团当前成本核算的现状进行分析,发现Z制药集团在成本计算层面上存在的一些问题并找出原因,同时,针对这些问题提出相对应的解决策略,接着对Z集团运用作业成本法的必要性与可行性进行分析,在作业成本法的前提下建立起一整套与Z制药集团的生产发展情况相吻合的成本核算系统。把研究的结果运用到现实活动中去,对所创建的成本核算体系具体的计算成本流程进行详细的阐述,基于作业成本法构建的成本核算体系主要包括设计成本核算体系和设计成本账表体系这两大部分。再者,依据对案例的调查研究把它运用到Z制药集团的M车间实施成本核算,针对M车间具体的生产情况建立基于作业成本法的成本核算体系,利用作业成本法成本核算体系将M车间具体的药品成本计算出来。最后,将计算的结果和传统的成本计算方法算出的成本结果进行比较,从而证明所建立的基于作业成本法的核算成本系统的适用性。希望在这次的研究中,能够对其他行业实施作业成本管理提供参考。
[Abstract]:In recent years, our national productivity growth rate has been significantly improved, not only to promote the rapid development of the pharmaceutical industry. At the same time, the pharmaceutical industry has also been unprecedented expansion of the field of production, which shows that our country's pharmaceutical enterprises are growing very well. But the expansion of pharmaceutical business also needs to invest more direct and indirect costs, so if the pharmaceutical industry wants to play a world in this severe market challenge. Reasonable cost control becomes very important. There are still many deficiencies in the cost accounting of domestic pharmaceutical industry, and there are loopholes in the way of cost accounting. There is no uniform and standardized cost accounting system in the pharmaceutical industry, which leads to a serious lack of theoretical support for cost management. These inherent defects make the cost accounting results of pharmaceutical enterprises inaccurate. Then affect the enterprises to make relevant decisions. Only by solving these problems can we consider the cost control of the pharmaceutical industry. In order to further the pharmaceutical industry production business development and cost control in the enterprise to carry out checks and balances. Therefore, the study of more scientific and standard cost accounting methods. Constructing a cost accounting system suitable for pharmaceutical enterprises is the primary task of the current pharmaceutical industry, which is also the cornerstone of the long-term development of pharmaceutical enterprises in China, when the pharmaceutical enterprises in such an environment. The activity-based costing method is applied to the cost accounting of Z Pharmaceutical Group, and a set of cost accounting system based on Activity-based costing for Z Pharmaceutical Enterprises is created at the same time. It also becomes particularly important. I hope to be able to provide the cost calculation and cost control of Z Pharmaceutical Group to provide relevant data and practical support. First of all. On the premise of studying the domestic and international literature review of cost accounting, this paper analyzes the relevant theories of cost accounting, and expounds the specific objective cost management theory and cost accounting information benefit theory of cost accounting. And focused on the activity-based costing theory of specific analysis. Secondly, the current situation of cost accounting in Z Pharmaceutical Group is analyzed. Find out some problems in the cost calculation level of Z Pharmaceutical Group and find out the reasons, at the same time, propose corresponding solutions to these problems. Then it analyzes the necessity and feasibility of using Activity-based costing in Z Group. Under the premise of activity-based costing, a whole set of cost accounting system which is consistent with the production and development of Z Pharmaceutical Group has been established, and the results of the research have been applied to practical activities. The specific calculation cost process of the cost accounting system is described in detail. The cost accounting system based on activity-based costing mainly includes the design cost accounting system and the design cost accounting system. According to the investigation and study of the case, it is applied to the M workshop of Z Pharmaceutical Group to carry out cost accounting, and the cost accounting system based on activity-based costing is established according to the specific production situation of M workshop. The cost calculation system of activity-based costing is used to calculate the specific drug cost in M workshop. Finally, the results of calculation are compared with those calculated by the traditional cost calculation method. It is hoped that this study can be used as a reference for other industries to implement activity-based cost management (ABCM) in order to prove the applicability of the cost accounting system based on Activity-based costing (ABC).
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.7

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