HD公司作业成本核算研究

发布时间：2018-03-05 11:42

本文选题：作业成本　切入点：卫浴行业　出处：《河北大学》2017年硕士论文　论文类型：学位论文

【摘要】：卡普兰教授在《管理会计兴衰史——相关性的遗失》一文中写到:随着产品线的扩张、生产技术的变革、竞争态势的加剧,以及信息技术的极大提高,成本核算中单一分配标准的相关性已经遗失。为了更好的探讨成本核算方法的合理性,作业成本法应用而生,从而解决了成本核算分配标准这一难题,该法在国外已经取得了很好的应用效果,但在我国的应用却还处于起步阶段,仅有个别企业的实施起到了良好的效果。HD是一家卫浴生产企业,引进德国先进的机械设备和自动化的生产线,但企业仍采用传统方法进行成本核算。企业采用“吨瓷”成本进行考核,从而造成成本信息不准确、不真实,进而影响了公司的预算与绩效考核。因此,本文试图将作业成本法应用于公司成本核算中,以求为公司核算出更精确的成本,从而为公司产品定价、成本控制、公司预算与绩效考核做准备。本文通过对国内外文献综述的基础上,在作业成本法相关理论的指导下,以HD公司为例,主要展开以下几方面的研究:第一,对该公司的成本核算现状进行分析,并指出其存在的问题;第二,对该公司实施作业成本法核算的必要性和可行性进行了分析;第三,结合作业成本法实施的一般流程,设计出核算模型;第四,通过对比分析各个生产分厂的实际情况,选择新一线18号窑作为实施对象,进行具体核算;第五,分析并评价案例实施的情况,在此基础上为该公司和整个行业的成本改进提出几点建议。
[Abstract]:Professor Kaplan wrote in the History of Management Accounting-loss of relevance: with the expansion of the product line, the transformation of production technology, the intensification of competition, and the great improvement of information technology. The relevance of single allocation standard in cost accounting has been lost. In order to better discuss the rationality of cost accounting method, activity-based costing method is applied to solve the problem of cost accounting allocation standard. The method has achieved good results in foreign countries, but its application in China is still in its infancy. Only a few enterprises have achieved good results. HD is a sanitary ware manufacturer. The introduction of advanced German mechanical equipment and automated production line, but the enterprise still adopts the traditional method to carry out cost accounting. The enterprise adopts "ton porcelain" cost to assess, which results in inaccurate and untrue cost information. Therefore, this paper attempts to apply activity-based costing to the cost accounting of the company in order to calculate more accurate cost for the company, thus pricing and cost control for the products of the company. On the basis of literature review at home and abroad, under the guidance of activity-based costing theory, taking HD company as an example, this paper mainly carries out the following research: first, The current situation of cost accounting of the company is analyzed, and the existing problems are pointed out. Secondly, the necessity and feasibility of implementing activity-based costing are analyzed. Design the accounting model; 4th, through comparative analysis of the actual situation of each production plant, select the new line 18 kiln as the implementation object for specific accounting; 5th, analysis and evaluation of the implementation of the case, On this basis for the company and the industry as a whole to improve the cost of several suggestions.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.7

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