作业成本法在T公司运用研究
发布时间：2018-11-18 09:04
【摘要】：中国经济和科学技术水平的高速发展,推动中国汽车产业得到巨大发展。伴随汽车产业的快速成长,各汽车企业间的竞争也日益激烈,在激烈的商业环境中,如何保持或提高自身竞争力,把握准确且相关的成本信息是汽车企业管理中的关键内容。随着科学技术的发展,固定制造费用在成本中的比重越来越大,这种成本结构的变化,导致传统成本核算法下间接费用按单一标准进行分配的方法不能正确计算出产品的成本,造成产品成本信息被扭曲。作业成本法的思想起源于美国,在西方国家的部分汽车企业中已得到了一定的运用。 本文从作业成本法在国内外的理论研究着手,分析作业成本法在T公司运用的必然性和可行性,以期待作业成本法能更好的服务T公司。本文正文部分分为五个章节。 第一章介绍论文写作的背景、意义、国内外的研究现状、研究思路及方法、研究框架及本文的贡献与不足。指出在汽车制造企业中运用作业成本法对提高成本信息质量、提高企业竞争力具有重要意义。 第二章描述作业成本法的相关概念,比较作业成本法与传统成本法的区别与联系,说明作业成本法的主要功能。 第三章阐述T公司引入作业成本法的必要性和可行性。介绍了T公司的基本情况以及所处行业的发展状况,对T公司现有的成本管理状况进行说明,分析出成本管理存在以下问题：①现有间接费用分配方式存在成本信息扭曲现象；②现有成本核算无法进行产品的盈利分析,不利于企业的经营决策；③现有的成本核算无法进行正确的产品定价,不利于企业参与市场的竞争；④现有的成本管理方法,未对成本耗用的原因进行分析,存在成本浪费现象。同时说明了T公司组织机构健全,管理理念先进,制度完善；员工整体素质较高；系统得到广泛运用,基础数据健全。具备实施作业成本法的可行性。同时说明了T公司实施作业成本法还存在一定的障碍。 第四章介绍作业成本法在T公司的构建设想。说明了构建T公司作业成本体系,拟定了T公司实施作业成本法的方案,并以T公司P车间为例,描述了作业成本核算的流程、作业中心的设置。 第五章介绍T公司实施作业成本法的预期效果。以T公司P车间为例,详细的进行了作业成本的计算,说明了作业成本计算在T公司P车间实施的有效性。 说明了T公司实施作业成本法将有效减低公司成本。同时说明了作业成本法的实施可以有效提高T公司的成本管理水平。
[Abstract]:The rapid development of China's economy and science and technology has promoted the huge development of China's automobile industry. With the rapid growth of automobile industry, the competition among automobile enterprises is becoming increasingly fierce. In the fierce business environment, how to maintain or improve their own competitiveness, grasp the accurate and relevant cost information is the key content of automotive enterprise management. With the development of science and technology, the proportion of the fixed manufacturing cost in the cost is increasing. This kind of cost structure changes, resulting in the traditional cost accounting method of indirect costs according to a single standard distribution method can not correctly calculate the cost of the product. The product cost information is distorted. Activity-based costing originated in the United States and has been used in some automobile enterprises in western countries. This paper begins with the theoretical research of activity-based costing at home and abroad and analyzes the inevitability and feasibility of its application in T Company in order to expect that ABC can better serve T Company. The text of this paper is divided into five chapters. The first chapter introduces the background, significance, domestic and international research status, research ideas and methods, research framework and contributions and shortcomings of this paper. It is pointed out that the application of activity-based costing in automobile manufacturing enterprises is of great significance to improve the quality of cost information and enhance the competitiveness of enterprises. The second chapter describes the related concepts of activity-based costing, compares the differences and relations between activity-based costing and traditional costing, and explains the main functions of activity-based costing. The third chapter expounds the necessity and feasibility of introducing Activity-Based costing (ABC) in T Company. This paper introduces the basic situation of T Company and the development of its industry, explains the current cost management situation of T Company, and analyzes the following problems in cost management: (1) the cost information distortion exists in the current indirect cost distribution mode; (2) the existing cost accounting can not carry on the profit analysis of the product, which is not conducive to the enterprise's management decision, 3 the existing cost accounting cannot carry on the correct product pricing, is not conducive to the enterprise to participate in the market competition; The existing cost management methods do not analyze the causes of cost consumption, and there is cost waste. At the same time, it shows that T company has a sound organization, advanced management concept, perfect system, high overall quality of staff, wide application of the system and sound basic data. It is feasible to implement Activity-Based costing (ABC). At the same time, it shows that there are still some obstacles in the implementation of Activity-Based costing (ABC) in T Company. The fourth chapter introduces the construction of activity-based costing in T Company. This paper explains the construction of activity cost system of T Company, draws up the scheme of implementing activity-based costing in T Company, and describes the process of activity cost accounting and the setting of activity center taking P workshop of T Company as an example. Chapter 5 introduces the expected effect of Activity-based costing in T Company. Taking P workshop of T company as an example, the calculation of activity cost is carried out in detail, which shows the effectiveness of activity cost calculation in P workshop of T company. It is shown that the implementation of Activity-Based costing (ABC) in T Company will effectively reduce the cost of the company. At the same time, the implementation of activity-based costing can effectively improve the cost management level of T Company.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.7;F426.471
本文编号：2339572
[Abstract]:The rapid development of China's economy and science and technology has promoted the huge development of China's automobile industry. With the rapid growth of automobile industry, the competition among automobile enterprises is becoming increasingly fierce. In the fierce business environment, how to maintain or improve their own competitiveness, grasp the accurate and relevant cost information is the key content of automotive enterprise management. With the development of science and technology, the proportion of the fixed manufacturing cost in the cost is increasing. This kind of cost structure changes, resulting in the traditional cost accounting method of indirect costs according to a single standard distribution method can not correctly calculate the cost of the product. The product cost information is distorted. Activity-based costing originated in the United States and has been used in some automobile enterprises in western countries. This paper begins with the theoretical research of activity-based costing at home and abroad and analyzes the inevitability and feasibility of its application in T Company in order to expect that ABC can better serve T Company. The text of this paper is divided into five chapters. The first chapter introduces the background, significance, domestic and international research status, research ideas and methods, research framework and contributions and shortcomings of this paper. It is pointed out that the application of activity-based costing in automobile manufacturing enterprises is of great significance to improve the quality of cost information and enhance the competitiveness of enterprises. The second chapter describes the related concepts of activity-based costing, compares the differences and relations between activity-based costing and traditional costing, and explains the main functions of activity-based costing. The third chapter expounds the necessity and feasibility of introducing Activity-Based costing (ABC) in T Company. This paper introduces the basic situation of T Company and the development of its industry, explains the current cost management situation of T Company, and analyzes the following problems in cost management: (1) the cost information distortion exists in the current indirect cost distribution mode; (2) the existing cost accounting can not carry on the profit analysis of the product, which is not conducive to the enterprise's management decision, 3 the existing cost accounting cannot carry on the correct product pricing, is not conducive to the enterprise to participate in the market competition; The existing cost management methods do not analyze the causes of cost consumption, and there is cost waste. At the same time, it shows that T company has a sound organization, advanced management concept, perfect system, high overall quality of staff, wide application of the system and sound basic data. It is feasible to implement Activity-Based costing (ABC). At the same time, it shows that there are still some obstacles in the implementation of Activity-Based costing (ABC) in T Company. The fourth chapter introduces the construction of activity-based costing in T Company. This paper explains the construction of activity cost system of T Company, draws up the scheme of implementing activity-based costing in T Company, and describes the process of activity cost accounting and the setting of activity center taking P workshop of T Company as an example. Chapter 5 introduces the expected effect of Activity-based costing in T Company. Taking P workshop of T company as an example, the calculation of activity cost is carried out in detail, which shows the effectiveness of activity cost calculation in P workshop of T company. It is shown that the implementation of Activity-Based costing (ABC) in T Company will effectively reduce the cost of the company. At the same time, the implementation of activity-based costing can effectively improve the cost management level of T Company.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.7;F426.471
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