作业成本法在ZS公司的应用研究

发布时间：2018-03-28 11:49

本文选题：中型制造业　切入点：成本核算　出处：《天津商业大学》2017年硕士论文

【摘要】：随着科技越来越快的发展,很多制造型企业都在逐步实现自动化或半自动化生产,大量使用机器就会使得间接费用比例快速上升,从而改变了产品成本的结构。而传统成本法基本都使用单一的分配标准,所以并不适用于间接费用占比较高的产品,因为这样会导致提供的成本信息不准确,从而使得公司管理层无法进行合理的成本控制。所以,要使用更加合理有效的成本核算方法来核算间接费用高的产品的成本。本文第一章是绪论,首先说明了本文的研究背景以及意义,根据行业的发展情况,指出传统成本法已经不再适用于ZS公司这类企业,并提出使用作业成本法来核算ZS公司的产品成本,由此开始进行研究。同时通过国内国外两个维度,对作业成本法的发展脉络进行了梳理。第二章首先介绍了与本文写作相关的两个重要理论,然后阐明了一些重要的概念和基本原理,最后描述了实施作业成本法的步骤。第三章是对ZS公司目前的成本核算方法进行分析,并指出其中的问题,说明原因,最后对ZS公司实施作业成本法进行了必要性和可行性论证。第四章是写作业成本法在ZS公司的具体应用,首先建立了核算模型,然后将具体的数据应用计算得出结果,最后对结果进行比较分析,得出作业成本法更加适合ZS公司的结论。第五章是结论和展望。希望通过本文,对ZS公司和与ZS公司情况相同的一些企业有一定的建议。
[Abstract]:With the rapid development of science and technology, many manufacturing enterprises are gradually realizing automated or semi-automated production. This changes the structure of the product cost, and the traditional cost method basically uses a single allocation standard, so it is not suitable for the products with higher overhead costs, because this will lead to inaccurate cost information provided. Therefore, it is necessary to use a more reasonable and effective cost accounting method to calculate the cost of products with high overhead costs. The first chapter of this paper is an introduction. Firstly, the research background and significance of this paper are explained. According to the development of the industry, it is pointed out that the traditional cost method is no longer applicable to such enterprises as ZS Company, and it is proposed to use activity-based costing method to calculate the product cost of ZS Company. At the same time, the development of activity-based costing is combed through two dimensions at home and abroad. The second chapter introduces two important theories related to the writing of this paper. Then it explains some important concepts and basic principles, and finally describes the steps of implementing activity-based costing. Chapter three analyzes the current cost accounting methods of ZS Company, points out the problems and explains the reasons. Finally, the necessity and feasibility of the implementation of Activity-based costing in ZS Company are demonstrated. Chapter four is the specific application of ABC in ZS Company. First, the accounting model is established, and then the calculation results are obtained by applying the specific data. Finally, the results are compared and analyzed, and it is concluded that Activity-based costing is more suitable for ZS Company. Chapter five is the conclusion and prospect. I hope that through this article, I have some suggestions for ZS Company and some enterprises with the same situation with ZS Company.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.88;F406.7

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