基于LM公司作业成本法的研究

发布时间：2018-01-06 18:26

本文关键词：基于LM公司作业成本法的研究　出处：《财政部财政科学研究所》2014年硕士论文　论文类型：学位论文

【摘要】：本文回顾了作业成本法的起源及背景,对作业成本法的基本理论及组成要素进行了阐述,并对作业成本法的核算步骤进行了系统的分析,首先确定主要作业和成本动因,其次划分作业中心并建立作业成本库,然后将资源成本分配到作业再将作业成本分配给其他作业,最后将作业分配到产品。本文通过对作业成本核算与传统成本核算方法区别的讨论,得出在当今大型企业集团,由于企业的间接费用增长过快,可以直接分配到产成品的资源使用量快速下降,传统成本法对间接费用的分配存在一些不足,有一定的局限性,容易产生偏差或失真。而作业成本法更加重视成本发生的原因以及产生的结果,同时进行了比较准确的成本来源追踪,可以减少浪费、降低资源消耗、提升企业效益、合理引导企业投资方向。本文又通过分析我国具体操作作业成本法存在的问题,总结出在我国推行作业成本法应采取的措施：在全国范围推广作业成本法首先要得到政府大力支持,再从先进企业着手,由点到面逐步推行,并且要及时成立咨询组织、开发作业成本法软件,同时加强员工培训,全面提高员工素质,减少作业成本法在实施过程中出现的人为阻力,提高实施效率。最后文章结合作者在LM公司的作业成本法实施实践,通过对LM公司现有核算体系存在缺陷的分析,得出实施作业成本法可以为企业带来的好处,并且通过实际数据得出结论,使用作业成本法可以有效的控制和分配间接费用,从核算数据中更容易发现非增值作业与增值作业,对企业的决策更具重要性。同时通过对LM公司在作业成本法操作过程中发现的问题和应用作业成本法应注意事项的总结,为其他同类企业推广作业成本法提供了借鉴。
[Abstract]:This paper reviews the origin and background of activity-based costing, expounds the basic theory and elements of activity-based costing, and systematically analyzes the accounting steps of activity-based costing. First, the main activities and cost drivers are identified. Secondly, the activity center is divided and the activity cost database is established. Then the resource cost is allocated to the activity and then the activity cost is assigned to other activities. Finally, this paper discusses the difference between activity-based cost accounting and traditional cost accounting methods, and concludes that in large enterprise groups, the indirect costs of enterprises increase too fast. The use of resources that can be directly allocated to finished products has declined rapidly, and the traditional cost method has some shortcomings and limitations to the distribution of indirect costs. It is easy to produce deviation or distortion. Activity-Based costing (ABC) pays more attention to the cause of cost and the result. At the same time, more accurate cost source tracking can reduce waste and reduce resource consumption. To improve the efficiency of enterprises and guide the investment direction of enterprises reasonably. This paper also analyzes the existing problems of Activity-Based costing (ABC) in China. Summarize the measures that should be taken to carry out ABC in our country: to popularize Activity-Based costing in the whole country, we should first get the support of the government, then proceed from the advanced enterprises and gradually carry out it from point to face. And we should set up consultation organization in time, develop activity-based costing software, at the same time, strengthen staff training, improve the quality of employees, reduce the artificial resistance in the process of implementation of activity-based costing. Finally, combining the author's practice of Activity-based costing in LM Company, the author analyzes the defects of the existing accounting system of LM Company. The paper draws the conclusion that activity-based costing can effectively control and distribute the indirect costs by the actual data to get the conclusion that the implementation of activity-based costing can bring benefits to the enterprise. It is easier to find non-value-added operations and value-added operations from the accounting data. It is more important for enterprises to make decisions. At the same time, the problems found in the operation of ABC in LM Company and the matters needing attention in the application of ABC are summarized. It provides reference for other similar enterprises to popularize Activity-based costing.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.4;F406.72

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