作业成本法在KM化工企业中的应用研究

发布时间：2018-01-03 04:34

本文关键词：作业成本法在KM化工企业中的应用研究　出处：《中南大学》2013年硕士论文　论文类型：学位论文

【摘要】：摘要：在知识经济时代,企业的经营环境日益变得复杂化,竞争日益激烈,伴随着科学技术的各种突破和不断变革的管理方法,传统的成本核算方法已经很难与之相适应。然而,在我国企业尤其是一些中小型企业中,成本核算仍然是以单一的成本动因作为制造费用的分配依据,其成本核算无法有效反映产品的真实成本信息,也就无法为管理者提供有效的决策信息；为了改变和完善成本核算方案、解决传统成本管理的问题,有必要在我国企业尤其是一些中小型企业中运用作业成本法进行成本核算。本文以KM化工企业为例,根据KM化工企业2012年Y月的实际生产情况运用作业成本法进行作业成本核算,具体工作包括生产流程的分析、作业的划分、相关数据的准备,将作业与资源分配到产品中去,形成作业成本法下的产品成本,并最终建立作业成本核算保障措施。与传统的成本核算方法相比,作业成本法能够避免单一的成本动因缺陷,提供准确的成本信息,而且能够进行有效的作业成本控制,同时还有利于进行绩效考核。因此,本文的研究可为与KM化工企业相同或相近的企业提供借鉴,具有一定的实践价值。
[Abstract]:Absrtact: in the era of knowledge economy, the business environment of enterprises is becoming more and more complicated and the competition is becoming more and more fierce, accompanied by various breakthroughs in science and technology and constantly changing management methods. The traditional cost accounting method has been difficult to adapt to it. However, in Chinese enterprises, especially in some small and medium-sized enterprises, cost accounting is still based on a single cost driver as the basis for the allocation of manufacturing costs. Its cost accounting can not effectively reflect the true cost information of the product, so it can not provide effective decision-making information for managers; In order to change and perfect the cost accounting scheme, solve the problem of traditional cost management. It is necessary to use activity-based costing in Chinese enterprises, especially in some small and medium-sized enterprises. This paper takes km chemical enterprises as an example. Activity-Based costing (ABC) is used to calculate Activity-Based costing according to the actual production situation of km chemical enterprise in 2012. The specific work includes the analysis of production process, the division of activities, and the preparation of relevant data. Activities and resources are allocated to the product to form the product cost under the activity-based costing, and finally establish the activity-based cost accounting safeguard measures. Compared with the traditional cost accounting method, activity-based costing can avoid single cost driver defects, provide accurate cost information, and can carry out effective activity-based cost control. Therefore, the research in this paper can be used as a reference for the same or similar enterprises as km chemical enterprises, and has certain practical value.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3

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