作业成本法在华腾彩印包装公司中的应用研究

发布时间：2018-06-10 03:49

本文选题：作业成本法 + 成本动因　；参考：《湖南大学》2013年硕士论文

【摘要】：近年来，我国包装业市场竞争越来越激烈，加之上游原材料价格以及人工成本费用增加，包装类企业加强成本管理的呼声日益高涨。但是，会计理论对包装业成本管理的针对性研究并不多，已经滞后于企业实际需要。随着产业升级以及市场需求越来越多样化，，众多企业开始引进高科技智能化包装机械设备和生产线，这些新设备极大地提高了企业生产效率，但是也为企业带来了更多的维修保养、折旧等间接费用。间接费用的增加使单一的成本核算方法不能提供准确的成本信息，无法满足管理需求。因此，本文试图通过结合具体案例将作业成本法引入我国包装行业，为企业提供成本管理优化思路。本文结合包装业生产背景和工艺流程、案例公司的组织结构特点和成本信息情况，提出了作业成本设计方案，包括具体作业和作业中心的划分和确认、资源费用归集以及作业成本分配的具体步骤，并将作业成本法核算的成本信息与现有成本进行比较分析，为企业的生产经营和产品定价策略提供参考，并据以优化企业上下游价值链，全面提升企业的市场竞争力。最后，本文指出了推广作业成本法应注意的几项问题。通过本案例分析，笔者认为作业成本法不应局限于一种机械的成本计算手段，而应更多地作为一种管理思维模式，运用于企业的产品设计、定价、顾客获利能力分析、质量管理等诸多管理方面。本文不仅旨在利用作业成本法提高案例企业的管理水平，更进一步地，希望建立一个在包装行业中比较有代表性的作业成本核算系统，提升行业整体管理水平。
[Abstract]:In recent years, the competition of packaging industry in our country is more and more fierce, in addition to the upstream raw material price and labor cost increase, packaging enterprises to strengthen the cost management voice is rising day by day. However, there are few researches on cost management in packaging industry based on accounting theory, which has lagged behind the actual needs of enterprises. With the upgrading of industry and the increasing diversification of market demand, many enterprises began to introduce high-tech intelligent packaging machinery and production lines, these new equipment greatly improved the production efficiency of enterprises. But also for the enterprise to bring more maintenance, depreciation and other indirect costs. Because of the increase of overhead cost, a single cost accounting method can not provide accurate cost information and can not meet the management needs. Therefore, this paper tries to introduce activity-based costing into the packaging industry of our country by combining with specific cases, and provides the optimized thinking of cost management for enterprises, combining with the production background and technological process of packaging industry. The organizational structure characteristics and cost information of the case company are discussed, and the project of ABC design is put forward, including the division and confirmation of specific activity and activity center, the collection of resource cost and the concrete steps of activity-based cost allocation. The cost information of Activity-Based costing (ABC) is compared with the existing cost, which provides a reference for the production and management of enterprises and the pricing strategy of products, and optimizes the upstream and downstream value chain of enterprises, and promotes the market competitiveness of enterprises in an all-round way. Finally, this paper points out some problems that should be paid attention to in popularizing activity-based costing. Through the analysis of this case, the author thinks that ABC should not be limited to a mechanical costing method, but should be used more as a mode of management thinking to analyze the product design, pricing and customer profitability of enterprises. Quality management and many other aspects of management. The purpose of this paper is not only to improve the management level of case enterprises by means of activity-based costing, but also to establish a representative ABC accounting system in the packaging industry and to improve the overall management level of the industry.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.8

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