作业成本法在临沂华程机械制造有限公司的应用研究

发布时间：2018-01-15 00:17

本文关键词：作业成本法在临沂华程机械制造有限公司的应用研究　出处：《中国石油大学（华东）》2013年硕士论文　论文类型：学位论文

【摘要】：随着经济社会的飞速发展，山东省临沂市逐渐发展成为江北最大的商贸物流城市，以制造业为主的地方民营企业进入发展的快车道，伴随着生产规模的扩大，产品的日趋多样化，高新技术的引入，传统的基于原材料成本和人工成本为主的成本核算办法已经不能正确反映成本信息。因此，必须采用更加合理科学的成本核算方法，使企业实现有效的控制成本，做出科学的经营决策。作业成本法（ABC）是一种建立在以作业为基础上的成本计算方法。目前，该方法在国外知名企业和国内部分大型企业，尤其是制造业，得到了广泛运用。论文以作业成本法的基本理论为突破口，在分析华程机械制造有限公司成本管理现状的基础上，论证了临沂华程机械制造有限公司应用作业成本法的必要性与条件保障，并对公司作业成本核算体系进行具体设计，对实施过程中可能遇到的困难提出了建设性意见，从而实现解决企业生产管理瓶颈，提高成本控制能力和市场竞争力的目的。该企业的成本核算体系的设计，，为山东省临沂市同行业的民营企业提供了一个改进成本管理模式的可借鉴模式。
[Abstract]:With the rapid development of economy and society, Linyi City of Shandong Province has gradually developed into the largest commercial logistics city in the north of the Yangtze River. Local private enterprises mainly in the manufacturing industry have entered the fast track of development, with the expansion of production scale. Product diversification, the introduction of high-tech, the traditional cost accounting method based on raw material cost and labor cost has been unable to accurately reflect the cost information. It is necessary to adopt more reasonable and scientific cost accounting method so that enterprises can effectively control the cost and make scientific management decisions. Activity-Based costing (ABC) is a cost calculation method based on activity. At present, this method is widely used in well-known foreign enterprises and some domestic large enterprises, especially in manufacturing industry. The paper takes the basic theory of activity-based costing as the breakthrough point and analyzes the current situation of cost management in Huacheng Machinery Manufacturing Co., Ltd. The necessity and condition of applying Activity-Based costing in Linyi Huacheng Machinery Manufacturing Co., Ltd. are demonstrated, and the system of Activity-Based costing is designed. In order to solve the bottleneck of production management, improve the ability of cost control and market competitiveness, the paper puts forward some constructive suggestions on the difficulties that may be encountered in the process of implementation, and the design of the cost accounting system of the enterprise. It provides a model to improve the cost management model for the private enterprises of the same industry in Linyi City, Shandong Province.
【学位授予单位】：中国石油大学（华东）
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.4;F406.72

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