作业成本法在JK公司的应用研究

发布时间：2018-12-23 21:11

【摘要】：上世纪90年代以来,随着信息技术的普遍应用和日趋激烈的市场竞争,企业经营环境的巨大变化,使传统的会计成本分摊方法不能正确反映产品真正的成本,给企业的成本管理带来一系列不良后果,越来越多的发达国家的企业开始关注、研究和应用作业成本法。在这种情况下我国的大多数企业目前还处于被动状态,不知道它能为企业带来那些优势,而积极应用作业成本法的企业则更是稀少。本文旨在通过对作业成本法在JK公司的实际应用,为我国制造企业应用作业成本法提供借鉴经验。首先,论文阐述了传统成本会计的局限性,引申出作业成本法产生的背景及应用现状,基本理论,并对作业成本法的发展历史及国内外的研究现状作了深入的探讨和总结. 其次,论文从成本结构和分配标准的变化两个方面指出了传统成本计算方法的不足,同时提出作业成本法可以很好地弥补这种缺陷,强调作业成本法产生的理论和实践依据,再围绕作业成本法原理,对核算要素,成本动因,成本的计算对象等相关的基本概念、和成本计算路径进行了研究。最后,文章对作业成本法在JK公司的实践进行深入的研究,举例说明作业成本法的推行给公司的成本管理带来显著的成效：获得了更加准确,也更加详细的成本信息。并能够通过作业流程分析消除不合理费用,从根本上增强了员工成本节约和费用控制的意识。并以此为依据,通过作业成本法的核算提供的成本信息,建立有效的成本控制机制,积极优化产线布局和调整产品的结构,以达到公司持续竞争力的提高和经营利润的提升。
[Abstract]:Since the 1990s, with the widespread application of information technology and the increasingly fierce market competition, the business environment of enterprises has changed greatly, so the traditional accounting cost allocation method can not correctly reflect the true cost of products. It brings a series of adverse consequences to the cost management of enterprises. More and more enterprises in developed countries begin to pay attention to, research and apply activity-based costing. In this case, most enterprises in our country are still in a passive state, do not know that it can bring those advantages for enterprises, and the active application of activity-based costing is more rare. Through the practical application of ABC in JK Company, this paper aims to provide reference experience for our manufacturing enterprises to apply ABC. First of all, the paper expounds the limitation of traditional cost accounting, generalizes the background and application status of activity-based costing, the basic theory, and makes a deep discussion and summary on the development history of activity-based costing and the current research situation at home and abroad. Secondly, the paper points out the deficiency of traditional cost calculation method from two aspects: the change of cost structure and distribution standard. At the same time, it points out that activity-based costing can make up for this defect, and emphasizes the theoretical and practical basis of activity-based costing. Based on the principle of Activity-Based costing (ABC), this paper studies the basic concepts of accounting elements, cost drivers, object of cost calculation, and the path of cost calculation. Finally, this paper makes an in-depth study on the practice of activity-based costing in JK Company, and gives an example to illustrate that the implementation of Activity-based costing has brought remarkable results to the cost management of the company: more accurate and more detailed cost information has been obtained. It can eliminate unreasonable expenses through process analysis and enhance the consciousness of cost saving and cost control. On the basis of this, through the cost information provided by Activity-Based costing, an effective cost control mechanism is established, and the layout of production lines and the adjustment of product structure are actively optimized, so as to achieve the improvement of the company's sustainable competitiveness and the promotion of operating profit.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.3

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