作业成本法在A化工染料企业的应用研究

发布时间：2018-03-17 22:02

本文选题：作业成本法　切入点：化工染料企业　出处：《西安石油大学》2017年硕士论文　论文类型：学位论文

【摘要】：作业成本法作为一种先进的成本核算方法,为成本管理提供了一种新的管理思想。随着市场竞争的不断加剧,传统成本核算方法所存在的缺陷已经逐步显现,其已经无法为企业提供真实有效的成本信息。作业成本法将成本分配的对象由产品改为作业,通过作业更加准确地体现产品的资源消耗,能够弥补传统成本法在现代企业制造中的不足,已经在众多大型企业中得到了推广及应用,为企业提供更全面、准确、客观的成本信息。论文通过对应用作业成本法的国内外现状进行归纳总结和分析研究,提出了本文的研究内容和方法。分析作业成本法产生的依据,结合其基本原理以及核算步骤,并与传统成本法进行比较分析,体现出了传统成本法的缺陷以及作业成本法所具有的先进性。结合A企业当前所采用的成本核算方法,分析了其所存在的问题以及产生的影响。结合A化工染料企业的基本情况,从企业的内外部条件阐述了采用作业成本法的可行性和必要性,依据作业成本法的基本思想对A企业的成本核算方案进行应用设计,得到了作业成本法下的产品成本计算结果。通过对A企业作业成本法与传统成本法下核算结果的对比,以及各作业消耗资源的比重分析,阐述了采用作业成本法的实际意义并对其阶段性成效进行预估;结合A化工染料企业在实施作业成本法时可能存在的现实障碍,对A化工染料企业提出了具有针对性的实施建议和保障措施。
[Abstract]:Activity-based costing (ABC), as an advanced cost accounting method, provides a new management idea for cost management. Activity-Based costing (ABC) changes the object of cost allocation from product to activity, and reflects the resource consumption of product more accurately through activity. It can make up for the deficiency of traditional cost method in modern enterprise manufacturing, and has been popularized and applied in many large enterprises, providing more comprehensive and accurate for enterprises. Objective cost information. This paper summarizes and analyzes the current situation of activity-based costing at home and abroad, and puts forward the research contents and methods of this paper. Combined with its basic principle and accounting steps, and compared with the traditional cost method, the defects of the traditional cost method and the advanced nature of the activity-based costing method are reflected. In this paper, the existing problems and their effects are analyzed. The feasibility and necessity of adopting activity-based costing are expounded from the internal and external conditions of A chemical dyestuff enterprises. According to the basic idea of Activity-Based costing (ABC), the cost accounting scheme of Enterprise A is designed, and the result of product cost calculation under ABC is obtained. By comparing the results of Activity-Based costing (ABC) with that of traditional costing, Based on the analysis of the proportion of resources consumed by each activity, the practical significance of using activity-based costing and its periodic effect are discussed, and the practical obstacles that may exist in the implementation of activity-based costing in A chemical dyestuff enterprises are also discussed. Suggestions and safeguard measures are put forward for A chemical dyestuff enterprises.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.72;F426.7

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