基于多动因驱动作业成本法的RSF农牧公司成本核算研究

发布时间：2018-03-22 04:06

本文选题：多动因驱动作业成本法　切入点：生猪养殖企业　出处：《山东大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着生产技术和信息及时的发展和应用,会计领域的重要理论——作业成本法在现代制造业的应用中取得了较好的成果。由于使用作业成本法核算得出的成本信息更为全面、准确,除制造业以外的其他行业也在积极研究作业成本法的应用。近年来,我国生猪规模化养殖开始广受关注,得益于生猪的规模化养殖领域相关技术的发展,生猪规模化养殖在我国得到了快速发展。而生猪产业面临的经营环境较为复杂多变,尤其是猪周期的存在,生猪养殖企业面临"一年赚、一年平、一年亏"的尴尬境况。建立高效的成本核算和控制体系已成为企业的迫切需要,遗憾的是,我国大部分生猪养殖企业都是采用的最为传统的成本核算方法,显然,这种方法并不能适应复杂多变的市场环境,财务成本信息的不准确性也严重影响了成本分析和控制及相关决策制定。本文主要研究基于多动因驱动作业成本法在生猪养殖企业成本核算中的具体应用,以期改善生猪养殖企业目前面临的成本难题。生猪养殖行业与制造业相比还是有较大差异,不能够生搬硬套制造业应用作业成本法的模式,需要结合生猪养殖行业自身的特色。在研究国内外关于作业成本法应用文献的基础上,总结作业成本法的相关理论,并以RSF农牧公司为研究对象,在深入了解生猪养殖行业基本知识的前提下,分析目前RSF农牧公司的成本现状及问题,追本溯源,研究多动因驱动作业成本法的应用,最终确立了 RSF农牧公司应用作业成本法的原则和框架。进而,将多动因驱动作业成本法具体应用到该公司的成本核算中,利用该公司的真实成本数据,计算出其产品—商品猪的总成本。并将应用基于多动因驱动作业成本法与RSF农牧公司按照原有成本核算方法的两种成本结果进行比较分析,认为多动因驱动作业成本法核算更为科学准确,对生猪养殖行业的其他企业应用作业成本法提供了借鉴意义。本文的创新之处在于间接成本的分配动因多样化并具体化,包括数量动因、时间动因、批次动因和材料动因,并与核算实务相联系,结合行业特色,具有较强的实务操作性。
[Abstract]:With the development and application of production technology and information in time, the important theory in accounting field, Activity-Based costing (ABC), has achieved good results in the application of modern manufacturing industry. To be exact, other industries other than manufacturing are also actively studying the application of activity-based costing. In recent years, large-scale pig breeding in China has received widespread attention, benefiting from the development of related technologies in the field of large-scale pig breeding. Large scale pig breeding has been developing rapidly in China, but the operating environment of pig industry is more complex and changeable, especially the existence of pig cycle, pig breeding enterprises are faced with "one year to earn, one year flat," The embarrassing situation of "one year deficit". The establishment of an efficient cost accounting and control system has become an urgent need for enterprises. Unfortunately, most of the pig breeding enterprises in China have adopted the most traditional cost accounting method. Obviously, This approach is not suitable for complex and volatile market environments, The inaccuracy of financial cost information has also seriously affected the cost analysis and control and related decision-making. This paper mainly studies the specific application of activity-based costing based on multi-agent driving in the cost accounting of pig breeding enterprises. In order to improve the current cost problems faced by pig breeding enterprises, the pig breeding industry is still quite different from the manufacturing industry, so it is not possible to apply the ABC model to the manufacturing industry. It is necessary to combine the characteristics of pig breeding industry. On the basis of studying the domestic and foreign literatures on the application of activity-based costing, we summarize the relevant theories of activity-based costing, and take RSF agribusiness and animal husbandry company as the research object. On the premise of deeply understanding the basic knowledge of pig breeding industry, this paper analyzes the current cost situation and problems of RSF agri-animal husbandry company, traces its origin, and studies the application of multi-agent driven activity-based costing method. Finally, the principle and framework of applying activity-based costing in RSF agri-pastoral company are established. Then, the multi-agent driven activity-based costing method is applied to the cost accounting of the company, and the real cost data of the company are used. The total cost of its product-commodity pig was calculated and compared with the two cost results of RSF agri-livestock company according to the original cost accounting method, which was based on multi-agent driven activity-based costing (ABC). It is considered that multi-agent driven Activity-Based costing is more scientific and accurate, which can be used as a reference for other enterprises in pig breeding industry. The innovation of this paper lies in the diversification and concretization of the distribution motivation of indirect cost. It includes quantity driver, time driver, batch agent and material driver, and is related to accounting practice, combined with industry characteristics, and has strong practical operation.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F324;F302.6

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