基于ABC的医药制造企业成本核算与控制的应用研究

发布时间：2018-03-08 07:17

本文选题：医药制造企业　切入点：作业成本法　出处：《天津工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：目前,医药行业制造业的成本管理面临着种种困境。首先,传统的成本核算的结果不准确,得到的成本信息也不及时,所以数据的时效性较差,对于决策者来说,很难采取比较有针对性的措施和策略。其次,在传统成本的管理之下,企业的大多数成本控制都是采取的事后成本控制,没有形成多维度的成本结构,企业制定的定额成本老化,所以造成成本控制的效果并不明显,成本控制效率低下,以至于成本的信息反馈缺乏分析监控工具。再次,在现代企业中要进行信息化管理条件还相对有限,实施信息化建设的成本依然较很高,所以,除了一些基本的会计核算软件,能够大规模的建立数据库来进行成本控制系统的不多,在这种环境背景下,现代医药制药企业的成本战略必须由单纯地原始地降低成本向科学化的控制成本方向转型。本文在以往研究的基础上,结合我国当前医药制造行业成本控制现状的特点,以天津制造(医药)企业JY制药公司为例,对其生产车间进行调查研究,对JY制药公司现阶段的产品特点和成本控制方式进行深入的分析,分析出企业生产车间进行作业时消耗的各项资源,找出消耗资源的资源动因,进而归纳总结出成本动因,按照这种"追踪溯源"思路找到成本发生的部位找出当前企业生产车间作业成本控制存在的问题,发现其现阶段成本控制不足的地方。在此基础上,采用基于作业成本法的核算方法和成本控制方法,对该企业的生产车间作业成本进行成本核算与分析,将作业成本法的优点应用到企业成本管理当中,建立起一套适合JY制药公司的成本管理体系,通过对比基于作业成本法的成本核算方法和传统成本核算法下的差异,提出成本控制的相关建议。
[Abstract]:At present, the cost management of the pharmaceutical industry is facing various difficulties. Firstly, the traditional cost accounting results are not accurate and the cost information is not timely, so the timeliness of the data is poor, so for the decision makers, It is very difficult to take more targeted measures and strategies. Secondly, under the traditional cost management, most of the cost control of the enterprise is the post-event cost control, which does not form a multi-dimensional cost structure. The fixed cost established by the enterprise is aging, so the effect of cost control is not obvious, the efficiency of cost control is low, so that the information feedback of cost is lack of analysis and monitoring tools. The conditions for information management in modern enterprises are relatively limited, and the cost of implementing information construction is still very high. Therefore, in addition to some basic accounting software, There is not much that can be built on a large scale to control the cost of a database, in this context, The cost strategy of modern pharmaceutical enterprises must be transformed from simply reducing costs to scientific cost control. Based on the previous research, this paper combines the characteristics of current cost control situation of pharmaceutical manufacturing industry in China. Taking JY Pharmaceutical Company of Tianjin Manufacturing (Pharmaceutical) Company as an example, this paper investigates and studies the production workshop of JY Pharmaceutical Company, and makes an in-depth analysis of the product characteristics and cost control methods of JY Pharmaceutical Company at the present stage. This paper analyzes the resources consumed by the workshop, finds out the resource drivers, and sums up the cost drivers. According to this idea of "tracing to the source" to find out the place where the cost occurred, to find out the problems existing in the cost control of the current production workshop, and to find out the deficiency of the cost control at the present stage. On this basis, The cost accounting method and cost control method based on Activity-based costing (ABC) are used to calculate and analyze the cost of the production workshop, and the advantages of ABC are applied to the cost management of the enterprise. A set of cost management system suitable for JY pharmaceutical company was set up. By comparing the cost accounting method based on activity-based costing with the difference under traditional cost accounting method, some suggestions on cost control were put forward.
【学位授予单位】：天津工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.72

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