时间驱动作业成本法在QJ管业有限公司的应用研究

发布时间：2018-01-08 22:06

本文关键词：时间驱动作业成本法在QJ管业有限公司的应用研究　出处：《沈阳工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：国内塑料管材行业伴随着房地产建筑行业的发展逐渐发展起来,目前塑料管材行业发展趋缓、行业产能过剩。面对日趋激烈的市场竞争,能否做好成本管理是管业企业在市场竞争中站稳脚跟甚至拔得头筹的关键。只有在保证各类产品成本核算准确度的前提之下,成本控制和管理才能够有效地进行,对症下药,有力地解决企业在生产环节出现的成本控制疏漏问题。时间驱动作业成本法是一种科学的成本核算、分析方法,实践表明该方法的合理采用对成本控制和竞争力提升有促进作用。本文尝试将时间驱动作业成本法引入QJ管业有限公司,改善该公司成本管理,同时也为塑料管材同行企业乃至其他制造业企业成本管理提供借鉴。论文首先介绍选题背景、文献评述以及时间驱动作业成本法的相关理论,其次以QJ管业有限公司,对其成本构成及核算现状进行了分析,通过分析发现QJ管业有限公司在成本核算方面存在员工成本意识淡薄、制造费用分配标准单一、成本考核体系不合理等问题。结合QJ管业有限公司产品品种多样及间接费用比重较大等特点,论证了公司引入时间驱动作业成本法的必要性和可行性。再次在“选择试点,从易到难,逐步推广”的思路下,选取作为制造业核心部门的生产车间为试点,参考车间生产流程确定作业中心和资源、作业、产品三者间关系,依照时间驱动作业成本法计算出各资源的成本动因率,按照成本动因率和动因量的标准将资源分配至PE、PP-R、U-PVC、PE-RT四种产品。然后对比分析了时间驱动作业成本法和传统成本法下产品成本存在的差异,四种产品的差异率分别为7.35%、2.34%、0.83%、0.47%,根据差异分析提出企业引入时间驱动作业成本法应注意闲置产能管理、定价决策、成本核算系统更新等五个方面的关键点。最后,为了QJ管材有限公司能更好地实行时间驱动成本法,提出了针对性的保障措施,如做好宣传和培训工作、提高ERP信息系统的信息收集水平、建立配套激励制度、采取财务会计核算系统和时间驱动作业成本法核算系统并行的双轨制做法。目前国内学者对时间驱动作业成本法的研究主要集中在医疗、服务业,应用于制造业的研究数量并不多,论文的研究不仅丰富了学术研究成果,也为其他塑管同行业企业乃至其他制造业企业提供了一种新的成本核算思路,对其他企业引入时间驱动作业成本法有一定的指导和借鉴作用。
[Abstract]:With the development of the real estate construction industry, the domestic plastic pipe industry is developing gradually. At present, the development of the plastic pipe industry is slowing down, the industry is overcapacity, and facing the increasingly fierce market competition. Whether the cost management can be done well is the key for the pipe enterprises to stand firm in the market competition and even get the top position. Only under the premise of ensuring the accuracy of cost accounting of all kinds of products. Cost control and management can be carried out effectively, the right remedy to solve the problem of cost control omissions in the production link. Time-driven Activity-Based costing is a scientific cost accounting, analysis method. Practice shows that the reasonable use of this method can promote the cost control and competitiveness. This paper attempts to introduce the time-driven activity-based costing into QJ Pipe Co., Ltd. to improve the cost management of the company. At the same time, it also provides reference for the cost management of plastic pipe industry and even other manufacturing enterprises. Firstly, this paper introduces the background of the topic, literature review and time-driven activity-based costing theory. Secondly, QJ Pipe Co., Ltd. is used to analyze its cost structure and accounting status. Through the analysis, it is found that QJ Pipe Co., Ltd. has a weak sense of staff cost in cost accounting. The manufacturing cost allocation standard is single, the cost examination system is unreasonable and so on. Combined with the characteristics of QJ Pipe Co., Ltd., the variety of products and the large proportion of indirect expenses. This paper demonstrates the necessity and feasibility of introducing time-driven activity-based costing. Thirdly, under the idea of "choose pilot, from easy to difficult, step by step", select the production workshop as the core department of manufacturing as the pilot. Referring to the workshop production process to determine the relationship between the job center and resources, activities, products, according to the time-driven activity-based costing method to calculate the cost driver rate of each resource. According to the criteria of cost driver rate and driver quantity, the resources are allocated to PEPP-RU PVC. The difference of product cost between time-driven activity-based costing method and traditional cost method is analyzed. The difference rate of the four products is 7.35% and 2.34% respectively. According to the difference analysis, the author puts forward that the enterprise should pay attention to the five key points of idle capacity management, pricing decision and cost accounting system updating when introducing the time-driven activity-based costing method. In order for QJ Pipe Co., Ltd. to implement the time driven costing better, this paper puts forward the corresponding safeguard measures, such as doing well the propaganda and training work, improving the level of information collection of ERP information system. Establish a supporting incentive system and adopt the two-track approach of parallel accounting system of financial accounting system and time-driven activity-based costing system. At present, the research of time-driven activity-based costing is mainly focused on medical treatment. The research of service industry is not much applied to manufacturing industry. The research of this paper not only enriches the academic research results, but also provides a new way of cost accounting for other plastic pipe industry enterprises and even other manufacturing enterprises. The introduction of time-driven activity-based costing to other enterprises has a certain guidance and reference role.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.72

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