基于约束理论的有效产出会计在企业决策中的应用研究

发布时间：2018-11-02 14:49

【摘要】：由于传统成本会计管理系统在企业决策上的局限性,现代财务管理系统应运而生。有效产出会计作为约束理论(TOC)的产物,在西方国家的制造业、服务业以及非营利组织中都有广泛应用,但其在我国的研究及应用则多局限于生产决策,对于该会计方法的内涵也未作深入研究,缺乏构建有效产出会计管理系统的意识。因此,对于该系统的构建及完善就十分具有现实意义。本文通过分析有效产出会计的内涵并引进该会计系统下的部分决策方法,意在推进有效产出会计管理系统的应用,为企业的管理决策提供有益借鉴。本文以企业会计管理系统为研究对象,以传统成本会计管理系统对于企业决策及评价时存在的弊端为研究背景,指出构建有效产出会计管理系统的理论及现实意义。通过分析国内外相关话题的研究现状,指出当前系统在构建中存在的局限性;以约束理论作为有效产出会计的应用背景及理论基础,分析了制约因素对于企业决策的影响;提出了有效产出会计的逻辑起点,并从有效产出、有效产出会计基本要素、有效产出会计管理系统的角度层层分析了有效产出会计内涵。本文提出了四种适宜采用有效产出会计方法的决策:最优产品组合、新产品投产、产品定价和固定资产投资决策。其中,对于前两种决策本文分别通过构建模型和流程图的方式介绍决策流程,对于后两种决策方法则通过将其与传统决策方法进行对比引入。本文还以S企业为案例详细说明了以上四种决策的应用过程并结合案例深入分析,最后对本文作出总结与展望。
[Abstract]:Because of the limitation of traditional cost accounting management system in enterprise decision-making, modern financial management system emerges as the times require. As the product of (TOC), effective output accounting is widely used in manufacturing, service and non-profit organizations in western countries, but its research and application in our country is limited to production decision-making. The connotation of the accounting method has not been deeply studied, and the consciousness of constructing an effective output accounting management system is lacking. Therefore, for the construction and improvement of the system is of great practical significance. By analyzing the connotation of effective output accounting and introducing some decision-making methods under the accounting system, this paper aims to promote the application of effective output accounting management system and provide useful reference for enterprise management decision. This paper takes the enterprise accounting management system as the research object, taking the disadvantages of the traditional cost accounting management system for the enterprise decision-making and evaluation as the research background, and points out the theoretical and practical significance of constructing the effective output accounting management system. By analyzing the current research situation of related topics at home and abroad, pointing out the limitations of the current system in the construction, taking the constraint theory as the application background and theoretical basis of effective output accounting, this paper analyzes the influence of restriction factors on enterprise decision-making. This paper puts forward the logical starting point of effective output accounting, and analyzes the connotation of effective output accounting from the angle of effective output, basic elements of effective output accounting and effective output accounting management system. This paper puts forward four kinds of decisions suitable for effective output accounting: optimal product combination, new product production, product pricing and fixed assets investment decision. For the first two kinds of decision making, this paper introduces the decision-making process by constructing model and flow chart respectively, and introduces the latter two decision methods by comparing them with the traditional decision methods. This paper also takes S enterprise as a case to explain the application process of the above four kinds of decision in detail, and to analyze deeply with the case, finally makes the summary and the prospect to this article.
【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;F416.471

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