作业成本法在F手机制造公司的应用研究
发布时间：2019-01-20 18:45
【摘要】：随着科技和经济的飞速变化,手机制造业当前所面对的市场竞争也是越来越大,企业为了能够在市场上获得一席之地,就要在紧抓自身科研能力的基础上,节约自身的生产成本、提高产品质量、不断地改进产品功能使之能够更好地符合用户的要求,同时在企业的管理上,公司也应当主要提高公司的管理能力,完善管理体系,控制运营成本。在中国当前的制造产业之中,特别是对于手机行业来说,将作业成本法使用到企业的管理实践之中,是可以更好地预估生产成本,明确有效以及无效作业,控制能耗,并且让企业的管理层能够对自身产品做出更为精准的估计和定位,提升当前成本管理水平,使之能够在进行企业经费计算的基础上,体现出对企业的成本整体管理的能力,让成本管理变成公司的长期发展管理之中必不可少的内容,进而保证企业长远的可持续发展。本研究的目的在于通过对现行作业成本核算方法的研究,创想出一种与中国制造企业的实际情况相符合、适应当前企业发展特性的成本核算方法,以改进我国企业的管理思路和方法以及整体营运水平,提升我国制造业在国际上的地位。本文主要内容如下:第一章主要讲述了文章的研究背景、研究目的、研究意义、国内外研究现状、研究思路以及研究方法。第二章主要介绍了作业成本法的基本原理,实际应用中的理论依据以及作业成本法的概念体系。第三章首先介绍了 F公司的公司背景,生产工艺流程以及其现行成本核算方法,然后分析现行成本核算方法存在的问题提出F公司引进作业成本法的必要性和可行性。第四章是重点章节,根据F公司的具体情况为其设计了一套作业成本法的核算方法,首先分析定义作业中心,确定资源,分析作业成本,计算成本动因率、分配作业成本到产品上,并将运用作业成本法核算的结果与传统成本法计算的结果进行比较,进一步证实F公司实施作业成本法进行成本核算的科学性和合理性。第五章是研究结论。
[Abstract]:With the rapid changes of science and technology and economy, the market competition of the mobile phone manufacturing industry is also increasing. In order to get a place in the market, enterprises should grasp their own scientific research ability. To save their own production costs, improve product quality, constantly improve product functions to better meet the requirements of users, at the same time, in the management of enterprises, the company should also mainly improve the management ability of the company, improve the management system, Control operating costs. In China's current manufacturing industry, especially for the mobile phone industry, the use of activity-based costing in the management practice of enterprises can better estimate production costs, make clear, effective and ineffective operations, and control energy consumption. And to enable the management of the enterprise to make a more accurate estimate and positioning of their own products, improve the current level of cost management, so that it can on the basis of the calculation of enterprise expenses, reflect the overall cost management ability of the enterprise. Let the cost management become the necessary content in the long-term development management of the company, and then ensure the long-term sustainable development of the enterprise. The purpose of this study is to develop a cost accounting method that accords with the actual situation of Chinese manufacturing enterprises and adapts to the current characteristics of enterprise development. In order to improve the management ideas and methods of Chinese enterprises and the overall level of operation, improve the status of our manufacturing industry in the international. The main contents of this paper are as follows: the first chapter mainly describes the research background, research purpose, research significance, domestic and foreign research status, research ideas and research methods. The second chapter mainly introduces the basic principle of activity-based costing, the theoretical basis of practical application and the concept system of activity-based costing. The third chapter firstly introduces the company background, production process and current cost accounting method of F Company, then analyzes the problems existing in the current cost accounting method and puts forward the necessity and feasibility of introducing ABC in F Company. The fourth chapter is the key chapter, according to the specific situation of company F designed a set of Activity-Based costing accounting method. Firstly, it analyzes and defines the activity center, determines the resources, analyzes the activity-based cost, calculates the cost driver rate. The results of Activity-Based costing (ABC) are compared with the results of traditional costing, and it is further proved that ABC is scientific and reasonable for Company F to implement Activity-Based costing (ABC). The fifth chapter is the conclusion of the research.
【学位授予单位】：深圳大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.72;F426.63
本文编号：2412300
[Abstract]:With the rapid changes of science and technology and economy, the market competition of the mobile phone manufacturing industry is also increasing. In order to get a place in the market, enterprises should grasp their own scientific research ability. To save their own production costs, improve product quality, constantly improve product functions to better meet the requirements of users, at the same time, in the management of enterprises, the company should also mainly improve the management ability of the company, improve the management system, Control operating costs. In China's current manufacturing industry, especially for the mobile phone industry, the use of activity-based costing in the management practice of enterprises can better estimate production costs, make clear, effective and ineffective operations, and control energy consumption. And to enable the management of the enterprise to make a more accurate estimate and positioning of their own products, improve the current level of cost management, so that it can on the basis of the calculation of enterprise expenses, reflect the overall cost management ability of the enterprise. Let the cost management become the necessary content in the long-term development management of the company, and then ensure the long-term sustainable development of the enterprise. The purpose of this study is to develop a cost accounting method that accords with the actual situation of Chinese manufacturing enterprises and adapts to the current characteristics of enterprise development. In order to improve the management ideas and methods of Chinese enterprises and the overall level of operation, improve the status of our manufacturing industry in the international. The main contents of this paper are as follows: the first chapter mainly describes the research background, research purpose, research significance, domestic and foreign research status, research ideas and research methods. The second chapter mainly introduces the basic principle of activity-based costing, the theoretical basis of practical application and the concept system of activity-based costing. The third chapter firstly introduces the company background, production process and current cost accounting method of F Company, then analyzes the problems existing in the current cost accounting method and puts forward the necessity and feasibility of introducing ABC in F Company. The fourth chapter is the key chapter, according to the specific situation of company F designed a set of Activity-Based costing accounting method. Firstly, it analyzes and defines the activity center, determines the resources, analyzes the activity-based cost, calculates the cost driver rate. The results of Activity-Based costing (ABC) are compared with the results of traditional costing, and it is further proved that ABC is scientific and reasonable for Company F to implement Activity-Based costing (ABC). The fifth chapter is the conclusion of the research.
【学位授予单位】：深圳大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.72;F426.63
【参考文献】
相关期刊论文 前2条
1 宋瑞;张文芳;;论作业成本法的产生与发展[J];现代商贸工业;2009年18期
2 王平心,于洪涛,张枫;作业成本法的产生及其新发展[J];西安交通大学学报(社会科学版);2001年01期
，本文编号：2412300
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