作业成本法在L轮胎制造公司的应用研究

发布时间：2018-04-21 01:27

本文选题：成本管理 + 作业成本法　；参考：《沈阳工业大学》2017年硕士论文

【摘要】：中国加入世界贸易组织已经迈过第十六个年头,面对发达国家不断的冲击和挑战,中国的经济一直保持着高速发展。汽车业的高速发展促进了国内轮胎制造业的发展,也使得国外的轮胎制造厂商纷纷来华建立工厂,这对国内轮胎制造业造成了巨大冲击。在残酷的市场竞争中,成本管理成为了企业管理中的核心环节。轮胎制造业普遍实行的成本管理制度己经显示出了明显的弊端,如无法有效反映产品真实的成本信息,成本分配指标单一等,从而影响了企业成本核算的准确性。作业成本法是一种先进的成本管理方法,在发达国家应用广泛,为企业的成本管理带来了新的模式,具有较强的实用性。本文首先简单论述了作业成本法的相关理论,包括作业、资源的含义及性质、作业中心的概念及作用等。同时,还介绍了作业成本法的一般流程,包括划分作业中心、确定作业成本动因、分配费用到各个作业、计算作业成本等。然后从L轮胎制造公司成本管理的现状入手,通过对L公司进行成本数据分析,发现其在成本管理方面存在很多不足,制造费用的成本信息核算出现失真。因此,有针对性地制定符合企业实际的作业成本法的方案设计。根据L公司的生产工艺流程,划分为8个作业中心,并确定相应的作业成本动因,完成对各个作业的费用分配,计算作业成本法下的产品成本。再通过与传统成本管理方法的差异分析,进一步说明成本信息的失真,为企业管理层提供真实的成本信息。本文通过对L轮胎制造公司实施作业成本法的应用研究,为企业提供真实的成本信息,对于其他轮胎制造企业同样也具有积极的参考意义。
[Abstract]:China's accession to the World Trade Organization has passed for sixteenth years. Facing the continuous impact and challenge of developed countries, China's economy has maintained rapid development. The rapid development of the automobile industry has promoted the development of the domestic tire manufacturing industry, and the foreign tire manufacturers have come to China to set up factories in China, which is the domestic tire manufacturing industry. In the cruel market competition, cost management has become the core of enterprise management. The cost management system which is generally implemented in the tire manufacturing industry has shown obvious drawbacks, such as the inability to effectively reflect the real cost information of the product, and the single cost allocation index, thus affecting the cost accounting of the enterprise. Activity-based costing (ABC) is an advanced cost management method, which is widely used in developed countries. It has brought a new model for the cost management of enterprises and has strong practicability. Firstly, this paper briefly discusses the related theories of activity-based costing, including the operation, the meaning and nature of the resources, the concept and function of the operation center. This paper also introduces the general process of activity-based costing, including the division of the work center, the determination of the activity-based cost driver, the allocation of the cost to each operation and the calculation of the operating cost. Then, starting with the present situation of the cost management of the L tire manufacturing company, the cost data analysis of the L company is made and the cost management has a lot of shortcomings and the cost of manufacturing. The cost information accounting is distorted. Therefore, the design of the activity-based costing in accordance with the actual situation of the enterprise is formulated. According to the production process of L company, it is divided into 8 job centers, and the corresponding activity-based cost drivers are determined, the cost allocation to each operation is completed, and the product cost under the activity-based costing is calculated. Through the analysis of the difference between the traditional cost management methods, the distortion of the cost information is further explained, and the real cost information is provided for the enterprise management. The application of the activity-based costing to the L tire manufacturing company is studied, and the real cost information is provided for the enterprise. It also has a positive reference for his tire manufacturing enterprises. Significance.

【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.7

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