时间作业成本法在保险公司项目管理中的应用研究
发布时间：2018-05-02 19:55
本文选题：时间作业成本法 + 保险公司 ； 参考：《华北电力大学》2013年硕士论文
【摘要】：时间作业成本法在西方国家中已经得到了较为广泛的运用。在企业中尤其是保险公司中更多地起到了在成本方面的核算与相关成本的管理的作用。它在时间驱动作业为轴心的背景下,依照资源动因理论,将资源相关的费用分配到作业体系下,然后再基于作业动因的前提下,将作业成本分配到产品或者是服务上。和传统成本法相比较,我们发现时间作业成本法更加地科学、合理。 从时间作业成本法所运用的范围来看,它已经从初期的制造业,拓展到金融、保险等领域。譬如,花旗银行、明信保险公司等都已经将时间驱动作业法作为整个管理中的一个不可忽视的重要手段。 保险公司具有成本结构错综、间接成本大的特征,其对于不同的险种而言,也存在着内在的差异性。因此,将间接成本分配于各个险种的过程的时候,也有一定的困难。时间驱动作业成本法呈现出多元化的特点,尤其是成本动因在整个研究中所起的作用。这样做的目的显然强化了时间以及成本核算的准确性。那么,相应出现的问题是：如何将时间驱动作业成本法巧妙地运用到我国保险公司中去呢?本文以A保险公司承保项目为例,展开了相关的分析。 本文首先对时间作业成本法的涵义以及在保险业中的应用情况(包括理论基础、时间作业成本法的产生和发展等方面)进行了一定程度的研究,还研究了作业成本法相关的理论内容(包括基本定义、理论基础、基本原理以及基本步骤),还包括作业成本法在保险业中的应用及其理论成果进行了相关的研究。 其次,介绍了A保险公司承保项目所执行的成本核算法。该方法实际上存在着一些不足,即凸显出保费收入的唯一性标准。这会对险种成本加以歪曲,从而对产品成本的信息发布产生失真的后果。其次,还分析了问题的根源,其实质在于分配标准和成本之间并不存在着一一对应的因果关系。保险公司产品本身具有多样性的特征。在结合前面的作业成本法理论的基础上,提出以下的观点：即应该在A保险公司承保项目引入时间驱动作业成本法。 接着,本文设置了时间驱动作业成本法在A保险公司承保中的应用方案,主要有期初准备工作以及收集数据具体的应用步骤。将相关的资源费用归纳为6大类,然后得出相关的资源动因以及作业动因。 最后,分析时间作业成本法对A保险公司承保项目展开了成本核算的过程,并将相应的结果和原来的成本法的结果展开了平行的比照分析,从而得出相应的结论。
[Abstract]:Time-based costing has been widely used in western countries. It plays a more important role in cost accounting and related cost management in enterprises, especially in insurance companies. Under the background of time-driven activity, according to the theory of resource driver, it allocates the cost of resource to the operating system, and then allocates the cost of activity to the product or service based on the premise of the activity driver. Compared with traditional costing, we find that time-activity-based costing is more scientific and reasonable. From the scope of application of time-activity-based costing, it has expanded from the initial manufacturing, to finance, insurance and other fields. For example, Citibank, Mingxin Insurance Company and so on have regard the time-driven operation law as an important means in the whole management. Insurance companies have the characteristics of complicated cost structure and large indirect cost. Therefore, it is difficult to distribute the indirect cost to the process of insurance. Time-driven activity-based costing (ABC) has diversified characteristics, especially the role of cost driver in the whole study. The purpose of doing so is clearly to enhance the accuracy of time and cost accounting. Then, the corresponding problems are: how to apply the time-driven activity-based costing to the insurance companies in China? This article takes the A insurance company as an example to carry out the related analysis. In this paper, the meaning of activity-based costing and its application in the insurance industry (including the theoretical basis, the emergence and development of the time-activity-based costing) are studied to a certain extent. The related theoretical contents (including basic definition, theoretical basis, basic principle and basic steps) of activity-based costing (ABC) are also studied. The application of ABC in insurance industry and its theoretical results are also studied. Secondly, the cost accounting method of A insurance company underwriting project is introduced. In fact, there are some shortcomings in this method, that is, the uniqueness standard of premium income is highlighted. This will distort the cost of insurance, thus distorting the cost of product information release. Secondly, the root of the problem is analyzed. The essence of the problem is that there is no one-to-one causal relationship between the allocation criteria and the cost. The products of insurance companies themselves are characterized by diversity. On the basis of the theory of activity-based costing, this paper puts forward the following point of view: we should introduce time-driven activity-based costing into the underwriting items of A insurance company. Then, this paper sets up the application scheme of time driven Activity-Based costing in A Insurance Company, which mainly includes the beginning preparation work and the concrete application steps of collecting data. The related resource costs are classified into 6 categories, and then the related resource drivers and operational drivers are obtained. Finally, this paper analyzes the process of cost accounting of underwriting items in A insurance company by time activity costing, and makes a parallel comparative analysis between the corresponding results and the results of the original cost method, so as to draw the corresponding conclusions.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233;F842.3
【参考文献】
中国期刊全文数据库 前10条
1 李明毅;时间驱动作业成本法例解[J];财会通讯;2005年10期
2 姚e，
本文编号：1835263
本文链接：https://www.wllwen.com/guanlilunwen/chengbenguanlilunwen/1835263.html
