基于作业成本法的Z会计师事务所审计成本控制研究

发布时间：2018-03-16 06:13

本文选题：作业成本法　切入点：审计成本　出处：《重庆理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着经济的发展,越来越多的企业选择多元化经营。企业的产品日益多样化,产品的间接费用大幅提升,产品的直接成本和间接成本之间的比例发生了显著变化,但是成本核算方式仍然没有改变。传统的成本核算方式导致成本信息失真,对管理者的决策产生了严重的消极影响。目前,会计师事务所也面临间接费用高,成本信息失真的困境。同时,在会计师事务所“做大,做强”的行业背景下,许多本土会计师事务所选择先占领市场,后管理的发展模式,成本控制问题突出。本文探索了采用作业成本法(Activity-Based Costing,简称ABC)核算会计师事务所审计成本,以获取准确的成本信息,并运用作业成本法下的成本信息加强企业的成本控制。本文以作业成本法和审计成本等相关理论为基础,旨在探讨作业成本法下的审计成本核算,并运用作业成本下的成本信息加强会计师事务所的审计成本控制。首先,本文整理了国内外学者的研究,了解到作业成本法不仅具有核算职能,还可以发挥管理效用,即作业成本法管理(Activity-Based Cost Management,简称ABCM),发现我国作业成本法的应用研究局限于制造业、物流业等领域,在服务业的研究甚少;审计成本控制研究更多的是控制路径等理论层次的探讨,缺乏有效的方法应用研究,本文的研究弥补了当前研究的不足。其次,本文研究了作业成本法的概念和原理,对审计成本的概念进行界定,探讨了作业成本法应用于会计师事务所的必要性和可行性。再次,本文以Z会计师事务所为案例,通过了解Z会计师事务所的行业现状和行业环境、成本控制现状及问题,设计了基于作业成本法的审计成本核算体系,并演示了作业成本法核算过程,取得了作业成本法下的审计成本信息。最后,通过分析两种方法计算结果的不同,得出采用传统的间接费用分配标准,造成了大型审计项目,成本被高估;小型审计项目,成本被低估。通过利用作业成本法下的成本信息,对子作业、子子作业等进行层层剖析,找出不产生价值的作业,优化企业业务流程,降低企业资源耗费,实现成本控制的目标。还可以基于作业成本法的核算信息,编制审计作业预算,实现对审计作业的事前控制、事中控制、事后控制。此外,可以通过作业成本信息辅助审计定价,控制风险成本。
[Abstract]:With the development of economy, more and more enterprises choose diversification. The products of enterprises are becoming more and more diversified, the indirect costs of products have been greatly increased, and the ratio between direct and indirect costs of products has changed significantly. However, the cost accounting method has not changed. The traditional cost accounting method leads to the distortion of cost information, which has a serious negative impact on the decision-making of managers. At present, accounting firms are also faced with high overhead costs. The dilemma of cost information distortion. At the same time, under the background of accounting firms "bigger and stronger", many local accounting firms choose to occupy the market first, then to manage the development model. The problem of cost control is prominent. This paper explores the use of Activity-Based costing (ABC-based) to calculate the audit costs of accounting firms in order to obtain accurate cost information. Based on the theory of activity-based costing and audit cost, this paper aims to discuss the audit cost accounting under Activity-Based costing (ABC), and strengthen the cost control of enterprises by using the cost information under Activity-Based costing (ABC), which is based on the theory of Activity-based costing and auditing cost. First of all, this paper collates the research of domestic and foreign scholars, and finds out that Activity-Based costing not only has the function of accounting, but also can play a management role. That is, Activity-Based Cost Management (ABCM), which is called Activity-Based Cost Management (ABCM), finds that the application of ABC in China is limited in the fields of manufacturing, logistics and so on, and there is little research in the service industry, and the research on audit cost control is more focused on the discussion of the control path and other theoretical levels. Lack of effective method application research, the research of this paper makes up for the deficiency of current research. Secondly, this paper studies the concept and principle of activity-based costing, and defines the concept of audit cost. This paper discusses the necessity and feasibility of applying Activity-based costing to accounting firms. Thirdly, this paper takes Z accounting firm as an example to understand the current situation and environment of accounting firms, the current situation and problems of cost control. The audit cost accounting system based on activity-based costing is designed, and the process of ABC accounting is demonstrated, and the audit cost information under activity-based costing is obtained. Finally, the differences between the two methods are analyzed. It is concluded that the traditional indirect cost allocation standard has resulted in large audit projects with overvalued costs, small audit projects with undervalued costs, and sub-activities through the use of cost information under activity-based costing. In order to find out the operations that do not produce value, optimize the business process, reduce the consumption of enterprise resources, and realize the goal of cost control, we can also compile the budget of audit activities based on the accounting information of activity-based costing. In addition, the audit cost can be controlled by means of activity-based cost information to assist audit pricing.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F233;F239.4

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