作业成本法在SH铝箔制造公司的应用研究

发布时间：2018-05-06 04:00

本文选题：成本控制 + 成本管理　；参考：《重庆理工大学》2017年硕士论文

【摘要】：自21世纪初中国加入WTO后,国内经济环境竞争加大,企业运营面临巨大挑战。企业之间的竞争已经不再是单纯的产品或服务的竞争,而是企业本身产品特性、服务质量的竞争。包装行业的发展在近些年更是呈现迅猛之势,人们不仅仅追求质量,还要注重实用、安全等特性,产品的包装越来越受到人们的重视,尤其是在中国这样一个比较在乎传统文化、注重食品安全、提倡环保和节能等可持续发展战略的国家。任何企业在保证产品质量的同时还要控制企业的成本来实现利润的最大化,这才是立足于市场经济的基础。随着全球经济一体化进程和工业化进程的推进,机器自动化发展水平不断提高,这样一来就在直接降低了企业的人工费用的同时提高了固定资产比例,还促使了产业结构的优化升级。以产品数量、人工工时、机器工时为基础的传统成本分摊方法已经无法准确地计算出产成品的成本消耗,这不利于企业进行成本和收益的核算,在一定程度上会影响到企业所制定的长期和短期的发展战略,最终导致企业总体获利水平下降。所以,相对于传统成本分摊办法来说,作业成本法能很好地解决这个问题。使用作业成本法对产品的成本进行各方面核算,能够帮助管理层更准确的掌握公司的成本管理现状和财务状况,并在此基础上建立科学的发展战略。作业成本法在为企业提供成本和收益核算的同时也能及时发现企业生产中存在的问题,有利于及时解决,减少企业在发展中存在的潜在风险。本文是依据在SH铝箔制造公司进行的为期两个月的实地调研情况和总结分析,在此基础上对作业成本法的优缺点进行研究分析。文章主要脉络是先对作业成本法的国内外发展状况进行总结分析,进而对作业成本法本身的概念、特征、核算方法进行基本阐述,接下来则是对SH铝箔制造公司当前的生产经营流程、成本管理方法以及存在的问题,针对成本核算不完善、辅助费用核算方式不明晰、间接费用分配不合理等问题,设计出一套符合SH铝箔制造公司状况的作业成本法的具体实施案例,最后通过比、分析案例结果来对说明SH公司作业成本法前后的成本核算状况以及产生差异的原因,通过对原因的探究提出有利于企业短期和长远发展的战略的实施要点和结论。
[Abstract]:Since China's entry into WTO in the early 21st century, the competition in domestic economic environment has increased, and the operation of enterprises is facing enormous challenges. The competition between enterprises is no longer the competition of product or service, but the competition of product characteristic and service quality. The development of packaging industry in recent years is showing a rapid trend, people not only pursue quality, but also pay attention to practical, safety and other characteristics, product packaging has been more and more attention. Especially in a country where traditional culture, food safety and sustainable development strategies such as environmental protection and energy conservation are advocated. It is the foundation of market economy that any enterprise should control the cost of the enterprise to realize the profit maximization while guaranteeing the product quality. With the advancement of the process of global economic integration and industrialization, the level of development of machine automation continues to improve, which directly reduces the labor costs of enterprises and increases the proportion of fixed assets. It also promotes the optimization and upgrading of industrial structure. The traditional cost allocation method based on product quantity, man-hour and machine man-hour can not accurately calculate the cost consumption of finished product, which is not conducive to the cost and income accounting of enterprises. To some extent, it will affect the long-term and short-term development strategies, and ultimately lead to the decline of the overall profit level. Therefore, Activity-Based costing (ABC) can solve this problem well compared with the traditional cost allocation method. Activity-based costing can help the management to grasp the current situation of cost management and financial situation of the company more accurately, and establish a scientific development strategy on this basis. Activity-Based costing (ABC) can not only provide cost and income accounting for enterprises, but also discover the problems in enterprise production in time, which is helpful to solve the problems in time and reduce the potential risks in the development of enterprises. This paper is based on the field investigation and analysis conducted in SH Aluminum foil Manufacturing Company for two months. On this basis, the advantages and disadvantages of Activity-Based costing are studied and analyzed. The main thread of this paper is to summarize and analyze the development of activity-based costing at home and abroad, and then to expound the concept, characteristics and accounting methods of ABC itself. The following is the current production and management process, cost management methods and existing problems of SH aluminum foil manufacturing company, aiming at the problems of imperfect cost accounting, unclear accounting methods of auxiliary expenses, unreasonable distribution of indirect costs, etc. This paper designs a set of practical cases of Activity-Based costing (ABC) in accordance with the situation of SH Aluminum foil Manufacturing Company. Finally, through comparison and analysis of the results of the case, it explains the cost accounting situation of SH Company before and after Activity-Based costing and the reasons for the differences. Through the exploration of the reasons, the paper puts forward the key points and conclusions of the strategy for the short and long term development of the enterprise.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.8;F406.7

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