船舶制造企业辅助生产费用分配研究

发布时间：2018-04-24 06:45

本文选题：船舶制造 + 辅助生产　；参考：《江苏科技大学》2017年硕士论文

【摘要】：辅助生产费用是制造企业产品成本构成的重要内容,在产品总成本中所占的比重日趋增大,正确的归集和分配辅助生产费用、准确及时地核算辅助生产费用能够为管理者提供及时可靠的成本信息,从而提高企业经济效益,促进企业经营发展。船舶制造企业是典型的大型单件小批项目型工业生产企业,需要通过不同部门组织间大量的、细致的分工协作共同完成产品制造,辅助生产部门多,提供的辅助劳务种类多、金额大、计量方式各不相同,受益部门与受益对象复杂,辅助生产部门之间交互频繁,这些特点决定了船舶制造企业辅助生产费用核算和管理的复杂性。但在实际操作中,目前船舶制造企业一般只采用单一的辅助生产分配方式处理所有辅助生产劳务类型,这在一定程度上影响了船舶产品成本核算的正确性。鉴于此,本文首先阐述了目前船舶制造企业成本核算现状及存在的问题,其次对船舶制造企业辅助生产劳务的特点进行介绍,结合其特点分析了船舶制造企业现行辅助生产费用分配方法存在的问题和影响,凸显了采用单一分配方法的不准确性。之后,结合船舶制造企业生产产品特点和辅助生产部门提供劳务的特点,提出对劳务进行分类分配的观点,并且根据分类分别制定相应的辅助生产分配方法及辅助劳务单价。最后,用船厂数据进行实例验证,并且对比不同分配方法的核算结果,进行成本差异分析,凸显本文方法的适用性和优越性。本文研究内容有利于提高船舶制造企业辅助生产费用分配的准确性,有利于寻求降低成本费用的途径以及成本管理工作的开展,文章的研究结果为船舶制造企业辅助生产核算和成本控制提供参考。
[Abstract]:The auxiliary production cost is the important content of the product cost composition of the manufacturing enterprise, and the proportion in the total product cost is increasing day by day. Accurate and timely accounting of auxiliary production costs can provide managers with timely and reliable cost information, thus improving the economic efficiency of enterprises and promoting the development of enterprises management. The shipbuilding enterprise is a typical large, single-piece and small batch industrial enterprise, which needs a large number of detailed division of labor and cooperation among different departments to complete the product manufacturing together, and there are many auxiliary production departments and many kinds of auxiliary services. The large amount of money, the different metering methods, the complexity of beneficiary departments and beneficiaries, and the frequent interaction between auxiliary production departments determine the complexity of auxiliary production cost accounting and management in shipbuilding enterprises. However, in practice, shipbuilding enterprises generally only use a single auxiliary production distribution method to deal with all types of auxiliary production services, which to some extent affects the correctness of the cost accounting of ship products. In view of this, this paper firstly expounds the current situation and existing problems of cost accounting in shipbuilding enterprises, and then introduces the characteristics of auxiliary production services in shipbuilding enterprises. Combined with its characteristics, this paper analyzes the problems and influences of the current auxiliary production cost allocation method in shipbuilding enterprises, and highlights the inaccuracy of adopting a single distribution method. Then, according to the characteristics of shipbuilding enterprises' production products and the characteristics of labor services provided by auxiliary production departments, this paper puts forward the viewpoint of classifying and distributing labor services, and formulates the corresponding auxiliary production distribution methods and auxiliary labor unit prices according to the classification. Finally, we use shipyard data to verify the results of accounting, and compare the results of different allocation methods to analyze the cost difference, which highlights the applicability and superiority of this method. The content of this paper is helpful to improve the accuracy of auxiliary production cost allocation in shipbuilding enterprises, to find ways to reduce the cost cost and to carry out the cost management work. The results of this paper provide reference for shipbuilding enterprises to assist production accounting and cost control.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.474

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