万利一矿作业成本管理的应用研究

发布时间：2018-01-10 14:06

本文关键词：万利一矿作业成本管理的应用研究　出处：《内蒙古大学》2013年硕士论文　论文类型：学位论文

【摘要】：成本管理做为企业管理的一部分,一直以来被视为企业经营管理的中心。它不仅牵涉到企业经营管理的各个方面,而且它的成效直接影响到企业的经济运行质量和经济效益。随着社会的发展,生产及信息技术的进步,煤炭企业之间的竞争也是越来越激烈,伴随着社会不断进步,IT技术及生产技能的持续更新,煤炭行业内的竞争愈演愈烈,在竞争中对企业成本进行管理则显得非常重要。作为现代企业成本管理的先进理念之一的作业成本管理,它将作业成本法运用到成本核算的实践中,使企业管理深入到作业层次,根据其成本动因确认和作业量的计量,最终达到成本核算更加合理,成本控制更加有效。本文尝试将作业成本法引入到万利—矿的成本核算中,试图建立更为科学合理的成本核算方法与管理机制。首先找寻国内外作业成本管理的相关理论文献,为作业成本法在煤炭企业成本管理中的可行性提供理论支持,并将作业成本法运用到万利一矿成本核算的实践中,通过建立资源库,划分作业中心,确定成本库,归集成本库费用,确认成本动因,计算成本动因费率,分配成本库费用,最后核算万利—矿成本费用。通过与现有成本核算方法的差异对比,分析作业成本法在实践应用中的优越性。
[Abstract]:As a part of enterprise management, cost management has always been regarded as the center of enterprise management, which not only involves all aspects of enterprise management. With the development of society and the progress of production and information technology, the competition among coal enterprises is becoming more and more fierce. With the continuous development of society IT technology and production skills continue to update the competition in the coal industry intensified. It is very important to manage the enterprise cost in the competition. As one of the advanced concepts of modern enterprise cost management, it applies activity-based costing to the practice of cost accounting. So that the enterprise management goes deep into the activity level, according to its cost driver confirmation and the work quantity measurement, finally reaches the cost accounting more reasonable, the cost control is more effective. This paper attempts to introduce activity-based costing into the cost accounting of Wanli-Mine, and try to establish a more scientific and reasonable cost accounting method and management mechanism. First of all, to find the relevant theoretical literature of ABCM at home and abroad. This paper provides theoretical support for the feasibility of activity-based costing in the cost management of coal enterprises, and applies activity-based costing to the practice of cost accounting in Wanli mine, and divides the activity center through the establishment of resource bank. Determine the cost base, aggregate the cost base cost, confirm the cost driver, calculate the cost driver rate, allocate the cost pool cost, and finally calculate the cost of Wanli mine. The superiority of activity-based costing in practical application is analyzed.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.21

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