金威公司作业成本法应用研究

发布时间：2018-11-20 18:37

【摘要】：作业成本法认为作业消耗资源，产品消耗作业，先通过资源动因把企业全部成本分配到不同作业中，再选取合理作业成本动因把作业分配至产品。它从根本上解决了传统成本法的缺陷，同时给企业成本管理提供了良好的基础。随着生产技术的进步，有色金属企业的生产方式越来越机械化和智能化，这就导致生产成本中人工费用比重下降，间接生产成本所占的比重越来越大，以间接费用占比例较小为前提的传统成本核算方法已不再适应现代化的生产模式。因此，本文尝试将作业成本法引入案例公司，以期为提高案例公司和同类企业的成本核算与管理水平提供帮助。金威公司是一家主要生产铜产品的公司，生产中已实现高度机械化和自动化，但仍采用传统的成本核算方法，导致如成本核算结果不准确、成本管理浮于形式、扭曲的成本信息误导企业的产品定价决策和生产计划决策等诸多问题。本文在借鉴国内外现有研究并阐述成本动因理论等相关理论的基础上，分析金威公司成本核算现状，，探讨金威公司应用作业成本法的必要性与可行性。根据作业成本法的原理提出了金威公司应用作业成本法的原则和程序设计，并对实例进行分析，将以作业成本法计算的结果与传统计算结果进行比较。同时，作业成本法作为一种先进的管理思想，通过作业成本法的实施，分析金威公司重点作业，对这些重点作业提出改进意见，并为产品定价决策和预算决策的优化提供支持。最后部分是论文的总结，对本论整体内容进行了概述并做了展望。本文旨在对金威公司应用作业成本法提出建议，以期对促进案例公司和同类企业作业成本法的应用有所帮助。
[Abstract]:Activity-Based costing (ABC) holds that activities consume resources and products consume activities. First, all costs of enterprises are allocated to different activities through resource drivers, and then rational activity-based cost drivers are selected to distribute activities to products. It solves the defects of traditional cost method and provides a good basis for cost management. With the development of production technology, the production mode of non-ferrous metal enterprises is becoming more and more mechanized and intelligent, which leads to a decrease in the proportion of labor costs in production costs and an increasing proportion of indirect production costs. The traditional cost accounting method, which takes the small proportion of overhead charge as the premise, is no longer suitable for the modern production mode. Therefore, this paper attempts to introduce activity-based costing into case companies in order to improve the cost accounting and management level of case firms and similar enterprises. Kingway is a company that mainly produces copper products. It has achieved high degree of mechanization and automation in production, but it still adopts the traditional cost accounting method, which results in the cost management floating in the form if the result of cost accounting is not accurate. The distorted cost information misleads the enterprise's product pricing decision and production planning decision and so on. On the basis of studying and expounding the theory of cost driver at home and abroad, this paper analyzes the current situation of cost accounting in Jinwei Company, and discusses the necessity and feasibility of applying Activity-based costing in Jinwei Company. According to the principle of Activity-Based costing (ABC), the principle and program design of Activity-Based costing (ABC) in Jinwei Company are put forward, and an example is analyzed. The results of Activity-Based costing (ABC) are compared with those of traditional calculation. At the same time, Activity-Based costing (ABC), as an advanced management idea, analyzes the key activities of Jinwei Company through the implementation of ABC, and puts forward some suggestions to improve these key activities, and provides support for the optimization of product pricing and budget decisions. The last part is the summary of the thesis, the whole content of this theory is summarized and prospected. The purpose of this paper is to put forward some suggestions on the application of Activity-based costing in Jinwei Company in order to promote the application of Activity-based costing in case companies and similar enterprises.
【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

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