作业成本法在LY电子企业成本核算与控制中的应用研究

发布时间：2018-05-19 23:19

本文选题：作业成本法 + 传统成本核算方法　；参考：《西南石油大学》2017年硕士论文

【摘要】：成本影响着企业的利润,准确的成本信息可以帮助企业对产品及市场做出科学、客观的判断,并制定有利的经营决策,因而,对成本的把控在当今中小企业的竞争中变得尤为重要。LY公司是一家以生产电子元器件、微波军品为主的中小型国有企业,公司当前采用的传统成本核算方法运用单一分配标准对制造费用进行分配,导致产品成本信息严重歪曲,管理者无法有效实施成本控制。而作业成本法以资源分配到作业,作业分配到产品为原理,以多因素为成本分配基础,适应了 LY公司产品成本结构发生重大变化、制造费用多样化、自动化生产水平提高、工艺流程复杂的情况,它能为企业提供更真实、可靠的成本信息。本文以LY公司客观真实的情况及数据作为研究支撑,将作业成本法应用于该公司,以解决企业在产品成本核算与控制中存在的问题,提高企业成本管理水平,为同类型企业引入作业成本法提供一定的借鉴。本文基于对作业成本法相关理论和应用的研究及其与传统成本核算法的对比研究,分析了 LY公司当前成本核算与控制的现状、问题及原因,将作业成本法引入企业的同时,就LY公司采用作业成本法的必要性与可行性进行分析,结合该企业生产流程的特点,设计作业成本法方案,并对方案实施具体操作。对企业产品成本重新进行计算,对比传统成本核算方法与作业成本核算方法下的成本,寻找差异、分析原因;对各项作业的资源消耗情况进行分析,提出实施作业改进的建议,以实现优化成本控制的目的,同时,为保证作业成本法在企业有效实施与运行,提出了相应的保障措施。通过具体方案的实施、分析及对比研究,本文得出以下结论:(1)LY公司现行成本核算方案与产品成本的实际情况不相符,无法提供更精准的成本信息,不能满足企业实施成本控制的需求。(2)作业成本法采用多因素对制造费用进行分配,且与企业当前外部环境及自身特点相匹配,更适用于LY公司的成本核算与控制,有利于优化企业成本管理、提高市场竞争力。(3)为了作业成本法能在企业广泛应用,LY公司应强化成本管理意识,完善管理制度,优化生产方式,实施全面质量管理,培养专业人才,持续改进方案。
[Abstract]:The cost affects the profit of the enterprise. Accurate cost information can help the enterprise to make scientific and objective judgment on the products and the market, and make favorable management decisions. Cost control has become particularly important in today's competition among small and medium-sized enterprises. LY is a small and medium-sized state-owned enterprise that mainly produces electronic components and microwave military products. The traditional cost accounting method used by the company at present uses a single allocation standard to distribute the manufacturing costs, which leads to the serious distortion of product cost information and the inability of managers to effectively implement cost control. Activity-Based costing (ABC) is based on the principle of resource allocation to activity, activity distribution to product and multi-factor cost distribution. It adapts to the significant changes in product cost structure, diversification of manufacturing cost and improvement of automation production level in LY Company. With complex process flow, it can provide more real and reliable cost information for enterprises. Based on the objective and real situation and data of LY Company, this paper applies activity-based costing to the company to solve the problems in product cost accounting and control, and to improve the level of cost management. For the same type of enterprises to introduce activity-based costing to provide some reference. Based on the research on the theory and application of activity-based costing and its comparison with the traditional cost accounting method, this paper analyzes the current situation, problems and reasons of cost accounting and control in LY Company. At the same time, the ABC is introduced into the enterprise. This paper analyzes the necessity and feasibility of adopting activity-based costing in LY Company, and designs the ABC scheme according to the characteristics of the production process of the company, and carries out the concrete operation of the scheme. This paper recalculates the product cost of the enterprise, compares the cost under the traditional cost accounting method and the activity-based costing method, looks for the difference and analyzes the reasons, analyzes the resource consumption of each activity, and puts forward some suggestions for the implementation of the activity improvement. In order to realize the purpose of optimizing cost control, the corresponding safeguard measures are put forward to ensure the effective implementation and operation of activity-based costing in enterprises. Through the implementation, analysis and comparative study of the specific scheme, this paper draws the following conclusions: the current cost accounting scheme of the company is not in accordance with the actual situation of the product cost, and it cannot provide more accurate cost information. Activity-Based costing (ABC) can not meet the needs of enterprises to implement cost control. Activity-Based costing (ABC) is more suitable for cost accounting and control of LY Company because of its multi-factor distribution of manufacturing costs and matching with the current external environment and its own characteristics. In order to enhance the cost management consciousness, perfect the management system, optimize the production mode and implement the total quality management, Activity-based costing method can be widely used in the enterprises, so as to strengthen the cost management consciousness, perfect the management system, optimize the production mode and implement the total quality management. Train professional talents and continuously improve the program.
【学位授予单位】：西南石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.72

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