作业成本法在白杨公司的应用研究

发布时间：2018-04-16 18:08

本文选题：成本核算 + 作业成本法　；参考：《石河子大学》2017年硕士论文

【摘要】：自改革开放以来,在经济迅猛发展的同时,我国的市场经济体制也变得更加完善,且自加入世界贸易组织之后,国内企业面临的竞争更加激烈。这种经济社会背景下,准备在简单再生产和扩大再生产中做出进一步投资的企业,将会更难做出抉择,机遇与风险共存。在当前环境中,企业将如何获得生存空间并保持竞争力?本文认为,关键在于企业对其经营活动的不断优化,以使得再生产过程中成本能够得以降低,收益能够得以提升,因此,与企业成本控制相关的活动越来越受到组织高层管理者的广泛关注,即成本管理成为企业管理活动中的一个重要的环节。随着产品生产机械化程度的提高以及产品生产逐渐趋于多品种,小批量,传统成本法已经显示出了很多弊端,例如成本分配指标单一导致的间接费用分配不合理,产品成本核算范围较窄等,从而使企业核算出的成本结果与实际情况偏离较大。作业成本法从企业生产流程出发,采用多个动因分配间接费用,其核算结果更精确,切合企业实际情况;因其科学性与合理性,越来越多的企业开始推行作业成本法,然而该方法在中小企业中仍有待尝试。为使中小企业管理者认识到作业成本法的优越性,本文选取小型企业白杨公司作为分析与研究的对象,依据该企业自身状况为其制定合适可行的作业成本法应用方案,完善其成本核算体系。基于上述目的,本文的结构如下:首先,简述本文研究的社会经济背景,以及作业成本法在理论发展和现实应用的状况;其次,基于背景研究,对作业成本法的基本概念、理论依据进行分析说明,为后文的进一步分析做铺垫;再次,对白杨公司当前成本核算状况进行分析与研究,识别公司当前成本核算过程所存在的一些问题;从次,从实际问题出发,引入作业成本核算法,并为该法制定出合理可行的应用方案,在实际应用中出现的与标准成本法在价格上的差异方面做出全面合理的分析;最后,根据上述对两种成本计算法的对比分析,尝试性的探究作业成本法在白杨公司财务工作中实际应用可能会出现的一些困难并为其解决提出建议意见。通过对以往研究文献成果的整理与总结,并将从理论研究中得出的相关资料应用于本文的案例研究过程之中,本文得出的研究结论主要分为以下方面:(1)由于白杨水泥制品公司的生产模式具有多品种、小批次的特点,并且在生产成本中因辅助材料耗用及机器设备折旧等因素产生的间接成本占比较高,这为作业成本法的运用提供了前提依据;(2)基于比较分析法,对传统成本法与作业成本法在公司实际运用中出现的差异做出总结分析,并对两种成本核算方法的优劣之处做出比较分析,以此总结出作业成本法在实际应用中的好处,从而为白杨公司财务工作的完善提出理论依据,以便为该公司在成本控制和科学管理等方面的改进做出贡献;(3)在作业成本法的应用推广方面,由于中小企业生产方法以及销售模式的转变,间接费用逐渐提高,因此间接费用在实际财务核算中的分配对公司成本信息精确度产生较大影响,作业成本法是一种更科学,更合理的成本核算方法,在广大中小企业的生产运行过程中,具有一定的经济可行性和使用有效性。
[Abstract]:Since the reform and opening up, the rapid development of economy at the same time, China's market economic system has become more and more perfect, and since joining the world trade organization, the domestic enterprises are facing more fierce competition. The economic and social background, in the preparation of simple reproduction and expanded to make further investment in the production of enterprises, will be more difficult to make choices, opportunities and risks coexist. In the current environment, how companies will survive and maintain competitiveness? This paper argues that the key lies in the continuous optimization of enterprise to its business activities, so that the cost of reproduction process can be reduced, return can be improved, therefore, activities related to the enterprise cost control is more and more widely attention to the organization of the senior management, the cost management has become an important part of enterprise management activities. With the increased mechanization of production And the product tends to be more varieties, small batch, the traditional cost method has shown many drawbacks, such as the overhead cost allocation of single index leads to the unreasonable product cost accounting scope is narrow, so as to make the enterprise cost accounting results deviate from the actual situations. Cost from the production process of the motivation, allocation of indirect costs, the calculation result is more accurate, meets the actual situation of enterprises; because it is scientific and reasonable, more and more enterprises begin to implement ABC, however this method in small and medium-sized enterprises still need to try. To realize the advantages of activity-based costing to the managers of small and medium-sized enterprises, this paper selection of small business company poplar as the object of study and analysis, on the basis of the enterprise's own situation for the development of applications of ABC appropriate and feasible, to improve its cost Accounting system. Based on the above purpose, this paper is structured as follows: firstly, the social and economic background of this study, and the activity-based costing method in theory development and practical application; secondly, based on the research background, the basic concepts of activity-based costing, the theoretical basis for analysis, in order to pave the way for further analysis of the; again, analysis and Research on the current situation of cost accounting of poplar company, some problems in the process of cost accounting recognition of the company; from the time, starting from the actual problem, introduce the activity-based costing method, and the method used is reasonable and feasible, in actual application to make a comprehensive and reasonable analysis. With the standard cost method in price differences; finally, according to the comparative analysis of two kinds of cost calculation method mentioned above, a tentative research of ABC in the financial work of Bai Yang company Some difficulties in practical application may appear and its solving suggestions. Based on the previous research literature summary, case studies and will be drawn from theoretical research in the relevant information used in this paper, the conclusion of this article is mainly divided into the following aspects: (1) the poplar cement products the company's production mode has many varieties, small batch, and indirect costs in the production costs for auxiliary material consumption and equipment depreciation and other factors to produce a higher proportion, which provides the premise basis for the application of ABC; (2) based on the method of comparative analysis, make a summary and analysis of actual use difference the traditional cost method and activity-based costing in the company, and the advantages and disadvantages of the two kinds of cost accounting methods to make comparative analysis, summed up the operating cost method in the practical application of the good Place, so as to improve the financial work of Topol's theoretical basis, in order to make a contribution to the improvement in cost control and scientific management of the company; (3) in the promotion of the application of activity-based costing method, due to the production of small and medium-sized enterprises and sales model change, the indirect costs gradually increased, so the allocation of indirect costs in the actual financial accounting in a greater impact on the company's cost information accuracy, activity-based costing is a more scientific and more reasonable cost accounting methods, in the production process of small and medium-sized enterprises, has a certain economic feasibility and effectiveness.

【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.71;F406.7

【参考文献】