作业成本法在SD橡胶制品公司的应用研究
[Abstract]:With the rapid development of science and technology, the competition between enterprises is becoming more and more fierce, and the internal cost structure of enterprises is obviously different from that before. The traditional cost accounting information of manufacturing industry has shown obvious inadaptability to the changed internal and external environment and can not meet the needs of cost management. If enterprises want to retain or even increase their market share and further improve their economic efficiency, they must constantly seek ways to reduce costs. Therefore, it is necessary to use reasonable cost accounting method to carry out objective and accurate accounting on the cost information data of enterprises, and to optimize the cost management system of enterprises on the basis of accounting. Activity-Based costing (ABC) can make up for the defects of traditional cost accounting methods, can objectively calculate the cost information of enterprises, and can meet the needs of modern economic development and cost management. However, now enterprises still apply activity-based costing to the production of enterprises, and the scope of Activity-Based costing (ABC) calculation is limited to a certain extent. Therefore, in the use of this method, we should actively broaden the scope of activity-based costing and management, and explore a new cost management model. Value chain analysis covers the whole process of enterprise production and management. From the perspective of value chain, we can reconsider the contents, emphases and objectives of activity-based costing. By using value chain analysis, we can find out the chain of activities of the whole enterprise's functions, and then apply the method of activity-based cost management in the process of these functions-Activity-Based costing (ABC) to calculate and study the cost from the point of view of activity. In order to provide more comprehensive and objective cost information to the enterprise, the cost management work can be supported by allocating the resource consumption to the production cost and further distributing the cost to the product cost in the process of production and operation. In this paper, SD Rubber products Co., Ltd., which accounts for a large proportion of indirect costs in product cost, is taken as the research object. Under the background of value chain analysis, the ABC method is used to calculate and manage the cost information of the company. First of all, this paper discusses the theory of activity-based costing, activity-based cost management and value chain, and analyzes the relationship between activity-based cost management and value chain. Secondly, this paper analyzes the current cost situation of SD Company, and points out that the traditional cost accounting method used in SD Rubber products Co., Ltd. has some problems such as cost information distortion and so on. The necessity and feasibility of introducing activity-based costing in SD Rubber products Co., Ltd. Then, according to the application steps of activity-based costing, the existing cost accounting data of SD Rubber products Co., Ltd., are calculated by using Activity-Based costing method, and the results are compared with those under traditional costing method. Analyze the cause of the difference. In addition, summed up the SD Rubber products Co., Ltd. Finally, based on the above analysis, it is concluded that under the premise of the value chain research, activity-based costing can bring more information support to the activity based cost management of enterprises, and can continuously improve the market share of enterprises.
【学位授予单位】:河北经贸大学
【学位级别】:硕士
【学位授予年份】:2017
【分类号】:F426.72;F406.72
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