作业成本法在H企业成本核算中的应用研究

发布时间：2018-02-10 03:56

本文关键词： 成本核算作业成本法作业成本动因传统成本法　出处：《江苏大学》2017年硕士论文　论文类型：学位论文

【摘要】：二十一世纪,我国的企业生态在改革开放带来的经济飞速发展、科技高速进步的助力推动之下,也进行着空前的变革。因而,在新形势下,企业如果单纯依靠传统的成本核算方法,那么只能得到一些片面甚至无效的信息,从而难以做出及时有效的企业决策。面对这种情景,我们发现起源于国外的作业成本法或许能够发挥一定的功效。作业成本法以作业为中心,而非传统方法的以产品为中心,在计算成本方面更加精确,因此在一定程度上能够攻克成本信息失真这一企业难题。改革开放以来,一批国内学者将早已在国外应用的作业成本法带进了中国,开始了对作业成本法的理论研究,并进行了深入的探讨,所取得的学术成果是有目共睹的。然而,我国要将作业成本法广泛应用于实践,依然任重而道远。本研究首先介绍了作业成本法的研究背景及意义,并且根据国内外学者对作业成本法的研究以及他们发表的相关文章、出版的著作,做了详尽的文献综述。然后,本研究构思了研究的方法,理清了研究的脉络,搭建了文章的框架,阐释了可能的创新点。其次,本研究从基本概念开始解读作业成本法,由每一个小定义逐步组建出一整个理论体系,并且将其与传统成本法进行联系与区别,提出了作业成本法的先进性所在。再次,本研究对H企业的成本核算现状进行了案例分析,发现了H企业传统成本核算中存在的问题以及可能产生的后果,然后,将作业成本法应用到H企业成本核算中,并且把产品在两种成本核算方法下的计算结果进行对比,分析H企业实施作业成本法的效果。最后,本研究提出了H企业应用作业成本法的保障措施。本研究最终得出一个结论:在企业成本核算中,作业成本法比传统成本法更能适应时代的潮流,我们应当尽心尽责地推广作业成本法,使我国企业得到更加准确可靠的成本数据,方便企业管理者制定更加灵活的产品定价策略。
[Abstract]:In 21th century, the enterprise ecology of our country was undergoing unprecedented changes under the impetus of the rapid economic development brought by the reform and opening up and the rapid progress of science and technology. Therefore, under the new situation, If enterprises rely solely on traditional cost accounting methods, they can only get some one-sided or even ineffective information, which makes it difficult to make timely and effective enterprise decisions. We find that activity-based costing, which originated from abroad, may have a certain effect. Activity-based costing, which is activity-based rather than product-centric, is more accurate in calculating costs. Since the reform and opening up, a group of domestic scholars have brought the activity-based costing (ABC), which has already been applied abroad, into China, and started to study the theory of ABC. The academic achievements are obvious to all. However, there is still a long way to go to apply Activity-Based costing (ABC) to practice in China. This study first introduces the research background and significance of Activity-Based costing (ABC). And according to the domestic and foreign scholars' research on activity-based costing, their related articles, published works, have done a detailed literature review. Then, this study has conceived the research method and clarified the research context. The framework of the paper is set up, and the possible innovations are explained. Secondly, this study begins with the basic concept of activity-based costing, and gradually sets up a whole theoretical system from each small definition. And it is linked and distinguished with the traditional cost method, and puts forward the advanced nature of activity-based costing. Thirdly, this study makes a case study on the cost accounting status of H enterprise. The problems and possible consequences of traditional cost accounting in H enterprises are found. Then, the activity-based costing method is applied to the cost accounting of H enterprises, and the calculation results of products under two cost accounting methods are compared. This paper analyzes the effect of activity-based costing (ABC) in H enterprise. Finally, the paper puts forward the safeguard measures for applying ABC in H enterprise. Finally, this study draws a conclusion: in enterprise cost accounting, Activity-Based costing (ABC) can adapt to the trend of the times better than traditional costing. We should try our best to popularize Activity-Based costing (ABC) so that Chinese enterprises can get more accurate and reliable cost data. To facilitate enterprise managers to develop more flexible product pricing strategy.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.72;F426.82

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