时间驱动作业成本法在AFS公司中的应用研究

发布时间：2018-06-14 00:10

本文选题：成本管理 + 作业成本法　；参考：《上海交通大学》2013年硕士论文

【摘要】：成本管理是企业经营的永恒命题。成本控制和管理不仅可以降低成本增加利润，而且还能提升企业管理水平、增加企业的核心竞争力。在完全成本法下，人工小时或者机器小时被简单地作为分配制造费用的标准，这暴露出很多不合理性。随着制造业向着越来越现代化的方向发展，，制造费用在总生产成本中的比重也越来越大，并且有逐渐占据主导地位的趋势。客户需求也呈现越来越具有个性化的特征，有些产品产量虽少，但工艺相当复杂，如果继续采用传统成本核算方法无疑会造成成本扭曲。因此，会计理论界和实务界一直都在致力于寻找新的、更有效的成本计算方法。作业成本（ABC）诞生时许多人都会觉得这是管理公司有限资源的一种行之有效的方法。但实施不久，不断攀升的成本和员工的抱怨致使ABC只能以失败而告终。因此时间驱动作业成本法（TDABC）应运而生。本文通过对TDABC理论阐述入手，并用一个实例来证明时间驱动作业成本法是一种比较先进的成本计算方法。它能效地弥补了传统作业成本法的缺点，还能反映出企业对有效产能的利用情况。通过将TDABC的理念成功应用到我国制造型企业中，以此来突显TDABC是企业管理的实际需要，能够正确计算出各项产品的成本和利润，管理层可以利用TDABC来衡量工作效率，从而有利于企业进行成本管理和成本控制。
[Abstract]:Cost management is the eternal proposition of enterprise management. Cost control and management can not only reduce the cost and increase the profit, but also improve the management level and increase the core competitiveness of the enterprise. Under full cost, labor hours or machine hours are simply used as criteria for allocating manufacturing costs, which exposes a lot of irrationality. With the development of manufacturing industry in the direction of more and more modernization, the proportion of manufacturing cost in the total production cost is also increasing, and there is a trend of gradually occupying the leading position. Customer demand also presents more and more individualized characteristics. Although some products produce less, but the process is quite complex, if continue to use the traditional cost accounting method will undoubtedly cause cost distortion. Therefore, the field of accounting theory and practice has been working to find new and more effective costing methods. When ABC was born, many people thought it was an effective way to manage the limited resources of the company. But soon after, rising costs and employee complaints left ABC failing. Therefore, time-driven activity-based costing (TDABC) came into being. In this paper, the theory of TDABC is expounded, and an example is used to prove that the time-driven activity-based costing is a more advanced method of cost calculation. It can make up for the shortcomings of traditional activity-based costing and reflect the utilization of effective production capacity. Through the successful application of TDABC to manufacturing enterprises in our country, TDABC is the actual need of enterprise management, and the cost and profit of each product can be calculated correctly. The management can use TDABC to measure work efficiency. Thus, it is advantageous for enterprises to carry out cost management and cost control.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3

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