基于作业管理的责任会计研究

发布时间：2018-06-30 06:00

本文选题：作业成本 + 责任成本　；参考：《河南大学》2014年硕士论文

【摘要】：20世纪80年代以来，随着生产力的大力发展、科学技术的不断进步、自动化程度的迅猛提高，企业的制造环境发生了很大的变化，生产成本中间接费用的比例大幅度的提高，并且在内容构成上发生了很大的变化。然而传统的成本核算方法即以材料消耗量、人工工时、机器设备工时等为依据来分配间接费用已经不能满足企业的生产经营需要，所以理论界就提出了作业成本法、标准成本法、责任成本法等成本核算方法，但是每种方法都有一定的优点和局限性，所以采用单一的成本核算方法已经不再能够满足企业的成本核算和成本控制的需要。传统的责任会计是在企业原有的职能部门的基础上划分责任中心的，如果发生的一项费用在若干个部门之间使用，那么企业就无法采用合适的方法将费用合理的分摊至若干个部门；其次，传统的责任会计没有剔除非增值性成本，在这种情况下，非增值性成本将以合理的方式存在于企业，不利于企业对非增值性成本的控制以及消除那些可以消除的部分；最后，企业在对相关的责任中心进行业绩考核的时候，采用的大多数是财务指标，但是随着企业生产环境的变化以及社会竞争力的加剧，那些非财务指标所反映的信息如学习和成长、顾客等对企业的长远发展的影响越来越大，所以本文需要提出一种新的成本核算方法。在作业管理的思想下，企业生产经营活动所发生的成本是按照成本动因（作业动因和资源动因）来划分为不同作业，而在责任会计中，企业是按照责任范围和责任程度来划分责任中心（成本中心、利润中心和投资中心）的，所以本文提出了在划分责任中心的时候加入了作业的概念，即本文采用责任范围和成本动因双重的标准来划分企业的责任中心，然后对企业的责任中心进行业绩考核，对相关的责任部门进行奖励和惩罚，并且做出改进建议。在本文中，首先介绍了文章研究的背景和意义，接着介绍了本文研究所依据的理论基础，包括作业、作业管理和责任会计等，然后是本文的主要内容即企业在划分责任中心时加入作业的观点，即基于作业管理的成本中心、基于作业管理的利润中心和基于作业管理的投资中心的定义和相关成本的核算，其次在业绩考核阶段，，本论文也加入了作业的观点，在考核责任中心的业绩时不仅要考核责任中心的责任成本、责任收入、责任利润和投资报酬等，而且还要考核责任中心中相关作业的成本。再次本文对这种方法进行了展望，并且提出了使用该种方法核算产品成本和作业成本的几点建议，比如说采用该方法下的企业应该是小批量的或者大批量间断生产的、企业应该实行先进的生产制造模式，像及时制制造系统等。本文的最后得出了本文的结论：在理论界，大胆的尝试有利于企业成本核算和成本控制的方法，但是在实务界，为了设计一套符合企业实际情况的成本核算系统需要花费大量的成本，并且在后续发展阶段需要的系统维持成本也不容小觑。在实务界采用单种方法核算成本的企业很多，但是将两种方法或者两种以上方法结合起来运用的却不多，可以发现在理论上采用基于作业管理的责任会计能够更好的核算企业的成本，并且能够加强对成本的控制，同时在业绩考核方面有更大的优越性，有利于企业更好更快的发展，使企业在激烈竞争的长河中立于优势地位。
[Abstract]:Since 1980s, with the development of the productive forces, the continuous progress of science and technology and the rapid improvement of the degree of automation, the manufacturing environment of enterprises has changed greatly. The proportion of indirect costs in production costs has been greatly improved, and the content composition has been greatly changed. However, the traditional method of cost accounting is a great change. The distribution of indirect cost based on the material consumption, labor time and machine equipment hours can not meet the needs of production and operation of enterprises. Therefore, the theory circles put forward the cost accounting methods such as activity-based costing, standard cost method and liability cost method, but each method has some advantages and limitations, so it adopts a single method. The cost accounting method is no longer able to meet the needs of cost accounting and cost control in enterprises.
The traditional responsibility accounting is to divide the responsibility center on the basis of the original functional department of the enterprise. If a cost is used between several departments, then the enterprise can not use the appropriate method to share the reasonable cost into several departments. Secondly, the traditional responsibility accounting does not eliminate the non value-added cost, and in this case, the traditional responsibility accounting does not eliminate the non value-added cost. Under the circumstances, the non value-added cost will exist in the enterprise in a reasonable way, which is not conducive to the control of the non value-added cost and the elimination of those parts that can be eliminated. Finally, when the enterprises perform performance assessment on the related responsibility centers, most of them are used as financial indicators, but with the change of the enterprise production environment, As well as the intensification of the social competitiveness, the information reflected by the non-financial indicators, such as learning and growth, and the influence of customers on the long-term development of the enterprise is becoming more and more important, so this paper needs to propose a new method of cost accounting.
Under the idea of operation management, the cost of enterprise production and operation activities is divided into different operations according to the cost drivers (operation motivation and resource motivation). In the responsibility accounting, the enterprise divides the responsibility center (cost center, profit center and investment center) according to the scope of responsibility and the degree of responsibility. When the responsibility center is divided, the concept of operation is added, that is, this article uses the dual standards of responsibility and cost driver to divide the responsibility center of the enterprise, then carries out performance appraisal to the responsibility center of the enterprise, rewards and punishes the relevant responsible departments, and makes suggestions for improvement.
In this paper, we first introduce the background and significance of the study, then introduce the theoretical basis of this study, including homework, job management and responsibility accounting, and then the main content of this article is the view that the enterprise joins the job in the division of the responsibility center, that is, the cost center based on the job management, based on the job management. The definition of the profit center and the investment center based on the operation management and the accounting of the related cost, and secondly in the performance assessment stage, this paper also joins the viewpoint of the operation. In assessing the performance of the responsibility center, we should not only examine the responsibility cost of the responsibility center, the liability income, the responsibility profit and the investment reward, but also check the responsibility center. In this paper, this method is prospected, and some suggestions are put forward to use this method to calculate the cost and the operating cost. For example, the enterprises under this method should be small batch or large batch production, and the enterprise should implement the advanced production model, like the timely system. At the end of this paper, the conclusion of this paper is that: in the theoretical circle, a bold attempt is made to help enterprise cost accounting and cost control, but in practice, in order to design a cost accounting system that conforms to the actual situation of the enterprise, it takes a lot of cost, and the system maintenance cost is needed in the subsequent development stage. It is not to be underestimated.
In practice, there are many enterprises to use single method to calculate the cost, but the combination of two methods or more than two methods is not much. It can be found that the use of job management based responsibility accounting in theory can better calculate the cost of the enterprise, and can strengthen the control of the cost, at the same time, in the performance assessment. There is a greater advantage, which is conducive to the development of enterprises better and faster, so that enterprises in the fierce competition in the long run in the dominant position.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275

【参考文献】