作业成本法在ZW公司的应用研究

发布时间：2018-01-14 06:16

本文关键词：作业成本法在ZW公司的应用研究　出处：《沈阳农业大学》2017年硕士论文　论文类型：学位论文

【摘要】：上个世纪末,随着科技越来越发达,机器自动化发展越来越迅速以及市场竞争越来越激烈,致使制造业企业的经营环境发生了变化,传统的会计核算方法已经不能够完全适应企业的经营状况,与实际的成本信息发生了偏离,致使企业领导层的决策发生失误,给企业带来一系列的不良后果。因此,作业成本法应运而生。发达国家的越来越多的企业开始关注,研究和应用作业成本法,得到了良好的效果。作业成本引入我国的时间比国外晚,而且并没有得到很多企业的关注,所以很多企业不知道作业成本法,也不知道它可以给企业带来什么优势,应用作业成本法的企业更是少之又少。本篇文章的目的是针对作业成本法在ZW公司的实际研究,借此提高该公司的成本管理水平。本文首先阐述了 ZW公司成本管理的现状和存在的问题,主要存在的问题有间接费用的分配不合理合成本管理主体的局限性。接着针对这些问题分析了 ZW公司实施作业成本法的必要性与可行性。其次针对ZW公司的两种卫生湿巾产品的生产流程划分了作业,并选择了成本动因,设计了 ZW公司的作业成本法的实施方案,并将作业成本法下的成本信息与现行成本法下的成本信息进行了比较分析,为ZW公司的产品的生产决策提供了一些参考信息。最后,本文针对ZW公司要应用作业成本法可能会出现的难点:管理层领导认识不到位,对员工素质要求较高,前期投入成本较高提出了相应的改进建议。我们希望能够在研究过程中寻找到作业成本法的最佳应用模式来实现对于整个企业的运营管理和价格控制,进而实现品牌的推广和扩大。
[Abstract]:At the end of last century, with the development of science and technology, the rapid development of machine automation and the increasingly fierce market competition, the business environment of manufacturing enterprises has changed. The traditional accounting methods can not fully adapt to the business situation of the enterprise, and deviate from the actual cost information, resulting in the decision-making errors of the enterprise leadership. As a result, Activity-Based costing (ABC) has emerged as the times require. More and more enterprises in developed countries have begun to pay attention to, research and apply Activity-Based costing (ABC). Activity-Based costing (ABC) has been introduced to China later than abroad, and has not been concerned by many enterprises, so many enterprises do not know Activity-Based costing (ABC). We do not know what advantages it can bring to enterprises, and the number of enterprises applying activity-based costing is even less. The purpose of this article is to study Activity-based costing in ZW Company. In order to improve the cost management level of the company, this paper first describes the current situation and existing problems of the cost management of ZW Company. The main problems are the unreasonable allocation of overhead costs and the limitations of the main body of this management. Then, this paper analyzes these problems. The necessity and feasibility of implementing Activity-Based costing (ABC) in ZW Company was discussed. Secondly, the production process of two kinds of sanitary wet towel products of ZW Company was divided into two parts. The cost driver is selected, and the implementation scheme of activity-based costing in ZW Company is designed, and the cost information under Activity-Based costing is compared with the cost Information under current costing. This paper provides some reference information for the production decision of ZW Company. Finally, this paper aims at the difficulties that may appear in the application of Activity-Based costing in ZW Company: the management leaders do not know well enough. The quality of the staff requirements are high. We hope to find the best application mode of activity-based costing in the research process to realize the operation management and price control for the whole enterprise. In order to achieve brand promotion and expansion.
【学位授予单位】：沈阳农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.8;F406.7

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