基于作业成本法的F公司成本管理研究

发布时间：2018-03-21 20:32

本文选题：作业成本法　切入点：企业成本管理　出处：《南昌大学》2017年硕士论文　论文类型：学位论文

【摘要】：当前,全球范围内经济增长速度整体发展缓慢,国际市场需求随之大幅下滑,我国国内经济的发展进入了调档期,以钢铁行业为首的传统行业的产能过剩情况日益显著。成本作为企业价值创造的源泉,是企业利润创造的主要因素之一。随着经济的发展,企业成本管理工作所发挥的作用越来越大。钢铁企业要想在目前的行业整体危机中度过难关,就必须重视成本控制在企业管理中的作用,结合企业的实际情况建立完善的成本管理体系,以适应新的企业竞争环境和战略发展的需要。但目前,我国多数钢铁企业的成本管理理念较为滞后,企业财务人员消耗大量的时间和精力去完成企业的基础会计核算工作,极少有时间去进行成本分析,实施真正意义上的成本管控。作业成本法目前在国内外的理论应用研究已比较成熟,并已被很多企业予以成功实践。本文以F公司为案例,在对其成本管理现状及存在的问题进行分析后,根据F公司实际情况,进行作业成本法的方案设计,并对F公司实施作业成本法的保障措施进行了探讨。本文首先通过文献研究法综述了企业成本管理的相关理论;接着,结合F公司的管理现状、市场环境与产业环境的需要,分析F公司实施作业成本管理方法的可行性和必要性;第三,结合F公司的实际情况,构建基于作业成本法的成本管理方案。第四,提出作业成本管理法在F公司有效实施的保障措施;最后,归纳出实施作业成本法是一项复杂的系统工程,但实施作业成本法是F公司的必然选择的结论,同时对F公司实施作业成本法提出了建议。通过本文的研究能对F公司成本管理模式的创新提供有益的参考,将为F公司的管理层提供更为有用的分析资料。同时,预计该项研究会对同行业的其他钢铁企业提供参考,并起到借鉴作用。
[Abstract]:At present, the global economic growth rate as a whole is slow, and the international market demand has dropped sharply. The domestic economic development of our country has entered a period of adjustment. The overcapacity in the traditional industries, led by the steel industry, is becoming more and more obvious. As a source of enterprise value creation, cost is one of the main factors of enterprise profit creation. If iron and steel enterprises want to tide over the current crisis in the whole industry, they must attach importance to the role of cost control in enterprise management. In order to meet the needs of the new competitive environment and strategic development, a perfect cost management system is established according to the actual situation of the enterprises. However, at present, the cost management concept of most iron and steel enterprises in our country is lagging behind. The financial personnel of the enterprise spend a great deal of time and energy to complete the basic accounting work of the enterprise, and have little time to carry out the cost analysis. Activity-Based costing (ABC) has been studied in theory and application at home and abroad, and has been successfully put into practice by many enterprises. This paper takes Company F as a case study. After analyzing the current situation of cost management and the existing problems, according to the actual situation of company F, the project design of activity-based costing is carried out. Firstly, this paper summarizes the related theories of enterprise cost management through literature research, and then, according to the management situation of F Company, the market environment and the need of industrial environment. This paper analyzes the feasibility and necessity of implementing Activity-based cost Management (ABC) in F Company. Thirdly, according to the actual situation of Company F, it constructs a cost management scheme based on ABC. Finally, it concludes that the implementation of activity-based costing is a complex system engineering, but the implementation of activity-based costing is the inevitable choice of the conclusion. At the same time, some suggestions are put forward to implement Activity-based costing in F Company. The research in this paper can provide a useful reference for the innovation of cost management mode in F Company, and will provide more useful analysis data for the management of F Company. The study is expected to provide reference for other steel enterprises in the same industry and play a reference role.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.31;F406.7

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