作业成本管理在DR公司中的应用问题研究

发布时间：2018-01-11 00:31

本文关键词：作业成本管理在DR公司中的应用问题研究　出处：《辽宁大学》2014年硕士论文　论文类型：学位论文

【摘要】：高新技术企业是知识经济时代的一大亮点，高新技术企业的一个重要特征就是以知识和技术为核心生产力，高新技术企业依靠无形的知识和技术作为生产工具创造价值，其作业过程和一般的企业并不相同。在我国科研事业单位面临成本核算和控制转型的今天，高新技术企业面临着来自全球的越来越激烈的市场竞争，传统的成本核算方式己经不能够适应生产作业和企业发展壮大的需要了。因此，一种新的成本核算方法一一作业成本法应运而生了，作业成本管理就是基于作业成本法的成本管理思想和体系。作业成本管理在我国发展时间较短，应用领域也较为局限，，至今也没有广泛普及，因此，本文研究高新技术企业作业成本管理的应用，试图运用科学、系统和专业的理论知识深入探索作业成本法的应用。本文以相关理论为依据，以DR公司的实际调查为资料来源，通过具体的分析，以解决DR企业中的成本管理问题为目标，通过分析DR企业应用作业成本管理的现状、问题和原因，提出改进措施，在实践中探索作业成本管理在DR企业当中的可行性。并采用实地调研法，理论分析法与比较研究法展开文章研究与写作。第一部分，绪论。主要介绍了本文的研究背景、研究的目的及意义、论文的研究思路和方法，阐述了本文的基本框架。第二部分是相关理论概述，对作业成本管理进行了深入分析，具体阐述了作业成本管理的界定，作业成本管理的产生与发展，作业成本管理的核心思想和实施。第三部分是DR企业应用作业成本管理现状分析，包括DR企业基本背景介绍；DR企业应用作业成本管理的现况第四部分是DR企业应用作业成本管理的问题及原因分析，这一部分主要分析了DR企业应用作业成本管理过程中存在的问题和导致问题的原因。第五部分是完善DR企业作业成本管理的建议，主要提出了如下的建议：对DR企业作业成本管理系统进行集成设计；多方法展开DR企业作业成本管理；简洁模块改善DR企业作业成本管理程序；改善作业成本管理报告反馈周期细化报告内容。最后一部分是结论与展望，高度概括了论文，并且提出了后续的研究展望。
[Abstract]:High tech enterprise is one of the highlights of the era of knowledge economy, an important characteristic of high-tech enterprises is based on knowledge and technology as the core of productivity, high-tech enterprises rely on intangible knowledge and technology as a tool to create value, the operation process and the general enterprise are not the same. In the cause of China's scientific research units facing cost accounting and control transformation today, high-tech enterprises are facing from the world of increasingly fierce market competition, the traditional cost accounting method has been not able to adapt to the production and the development of enterprise needs. Therefore, a new method of cost accounting by ABC came into being, the activity-based cost management is based on cost management and the activity-based costing system. Cost management in our short development time, application field is more limited, so far there is no general extensive Therefore, this paper studies the application of activity-based costing management in hi-tech enterprises, and tries to explore the application of Activity-Based Costing in scientific, systematic and professional theoretical knowledge.
In this paper, on the basis of the relevant theory, on the actual investigation of DR company as the data source, through the detailed analysis, in order to solve the problem of cost management in DR enterprise as the goal, through the analysis of the current situation of DR enterprise application of activity-based cost management, problems and reasons, and puts forward the improvement measures, to explore the feasibility of activity-based cost management in enterprises in DR practice. Through the field investigation method, and comparative study and writing theory.
The first part, introduction, mainly introduces the background of the study, the purpose and significance of the study, the research ideas and methods of the paper, and expounds the basic framework of this article.
The second part is the overview of related theories, and the in-depth analysis of activity-based costing management. The definition of activity-based costing management, the emergence and development of activity-based costing management, the core idea and implementation of activity-based costing management are elaborated.
The third part is the current situation analysis of DR enterprise application activity-based cost management, including the basic background of the DR enterprise; the current situation of the application of DR enterprise activity based costing management
The fourth part is the problem and reason analysis of DR enterprise application activity cost management. This part mainly analyzes the problems and causes of DR enterprise application cost management.
The fifth part is to improve the DR of enterprise cost management recommendations, mainly put forward the following suggestions: integrated design of activity-based cost management system of DR company; launched DR enterprise cost management method; simple modules to improve cost management program of DR enterprises; improve industry cost management report feedback cycle refinement the contents of the report.
The last part is the conclusion and prospect, and the thesis is highly summarized, and the future research prospect is put forward.

【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.63;F406.7

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