J公司作业成本法设计研究

发布时间：2018-04-13 06:41

本文选题：作业成本法 + 光伏企业　；参考：《安徽工业大学》2017年硕士论文

【摘要】：国家能源局提供的规模发展指标显示,截止到2020年底,光伏发电总装机容量高达到1.5亿千瓦。可以看到,“十三五”期间,高速的发展状态仍是我国光伏产业的常态。巨大市场潜力吸引越来越多企业进入光伏逆变器行业,光伏行业市场竞争日益激烈,光伏逆变器产品毛利率面临下降风险,因而对于企业想提高产品竞争力,合理的成本管理核算方法显得特别重要。而在成本管理控制过程中,生产过程成为很多光伏企业成本核算管理仅有的关注点,忽略其他有关环节的间接成本信息,运用单一分配基础,导致产品成本信息失真。同时成本核算管理的观念也局限于传统方式,缺乏对会计信息在运营决策方面的应用。因此,本文尝试将作业成本法应用于J公司,期望可以为提高该公司和相似企业的成本核算水平提供帮助。本文先是系统阐述了作业成本法的基本理论,包括基本概念和计算步骤,通过对比作业成本法和传统成本法,解析两者的区别,得出作业成本法的优势。其次从实践运用角度出发,以J公司为研究对象,进行实地调查和数据收集,分析公司现有成本核算体系,发现其中存在问题,剖析公司实行作业成本法的可行性和必要性。接下来,结合J公司特点,以大同项目为例,将J公司成本核算从单一的生产环节,扩展到生产经营全环节,通过分析各环节成本动因,为J公司量身定制对应的作业成本核算体系,核算J公司实物产品与咨询服务的成本,并与J公司现有成本信息的差异进行分析比较,为企业提供更精确的成本信息。进而将作业成本法应用于企业定价和零部件外购决策,帮助企业决策层做出更有效更合理的决策,提高企业竞争力。最后分析J公司实施作业成本法面临的问题,提出解决问题的措施,为作业成本法在类似光伏企业具体操作提供参考。
[Abstract]:By the end of 2020, the total installed capacity of photovoltaic power had reached 150 million kilowatts, according to the National Energy Administration's indicator of scale development.It can be seen that during the Thirteenth five-year Plan period, high-speed development is still the normal state of photovoltaic industry in China.The huge market potential attracts more and more enterprises to enter the photovoltaic inverter industry, the photovoltaic industry market competition is increasingly fierce, photovoltaic inverter products gross profit is facing the risk of decline, so enterprises want to improve the competitiveness of products,Reasonable cost management accounting method is especially important.In the process of cost management and control, the production process has become the only concern of cost accounting management in many photovoltaic enterprises, ignoring the indirect cost information of other related links, using a single allocation basis, resulting in the distortion of product cost information.At the same time, the concept of cost accounting management is limited to the traditional way, and it lacks the application of accounting information in operation decision.Therefore, this paper attempts to apply Activity-based costing to J Company, which is expected to help to improve the cost accounting level of this company and similar enterprises.In this paper, the basic theory of activity-based costing is expounded systematically, including the basic concepts and calculation steps. By comparing the ABC with the traditional costing, the differences between the two are analyzed, and the advantages of ABC are obtained.Secondly, from the perspective of practical application, taking J Company as the research object, this paper carries out field investigation and data collection, analyzes the existing cost accounting system of the company, finds out the existing problems, and analyzes the feasibility and necessity of implementing Activity-based costing in the company.Then, according to the characteristics of J Company, taking Datong Project as an example, the cost accounting of J Company is extended from a single production link to a whole production and management link, and the cost drivers of each link are analyzed.The corresponding activity-based cost accounting system is customized for J Company to calculate the cost of physical products and consulting services of J Company. The differences between the cost information and the existing cost information of J Company are analyzed and compared in order to provide more accurate cost information for the enterprise.Then the activity-based costing method is applied to the enterprise pricing and parts outsourcing decision-making to help the decision makers to make more effective and reasonable decisions to improve the competitiveness of enterprises.Finally, this paper analyzes the problems that J Company faces in implementing ABC, and puts forward some measures to solve the problem, which provides a reference for the practical operation of ABC in similar photovoltaic enterprises.
【学位授予单位】：安徽工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.61

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