作业成本法在湖南海利的应用研究

发布时间：2019-05-12 19:19

【摘要】：在经济全球化、市场国际化和竞争白热化的今天，企业之间的竞争日趋激烈。特别是2008年我国实体经济滑坡以来，产品市场严重萎缩，制造业企业间的价格竞争和成本竞争越演越烈。目前我国化工企业都普遍采用传统成本核算法核算产品成本，而传统的成本核算方法提供的成本数据信息已经严重失真，并削弱了企业成本控制的有效性，已经无法适应现代企业成本管理需要，引入先进的成本核算方法已势在必行。论文结合湖南海利化工股份有限公司的实际，提出了湖南海利基于作业成本法的成本核算模式。论文首先阐述了作业成本法的概念、基本原理、核算程序以及其与传统成本核算方法相比的区别和联系，然后分析了湖南海利现行的成本核算模式及存在的问题，并阐述了在湖南海利应用作业成本法的可行性。在此基础上，论文以湖南海利A车间为实例，具体讨论了如何在湖南海利中实施作业成本核算，以作业成本法核算的成本结果与现行成本核算模式的成本结果想比较，发现作业成本法提供的成本数据信息更为真实可靠，并以A车间产品为例讨论了如何利用作业成本法提供的准确成本数据进行产品生产决策。本文突破传统成本管理的方法，，运营一种新的成本核算方法对湖南海利的成本控制进行管理，并在论文的最后提出了在湖南海利运用作业成本管理的保障措施，为湖南海利的成本管理问题提供了参考。
[Abstract]:With the globalization of economy, the internationalization of market and the heat of competition, the competition among enterprises is becoming more and more fierce. Especially since the decline of China's real economy in 2008, the product market has shrunk seriously, and the price competition and cost competition among manufacturing enterprises have become more and more intense. At present, chemical enterprises in our country generally use the traditional cost accounting method to calculate the product cost, and the cost data information provided by the traditional cost accounting method has been seriously distorted, and the effectiveness of enterprise cost control has been weakened. It has been unable to meet the needs of modern enterprise cost management, so it is imperative to introduce advanced cost accounting methods. Based on the reality of Hunan Haili Chemical Co., Ltd., this paper puts forward the cost accounting model of Hunan Haili based on activity-based costing (ABC). This paper first expounds the concept, basic principle, accounting procedure and the difference and relation between the activity-based costing method and the traditional cost accounting method, and then analyzes the current cost accounting mode and the existing problems of Hunan Haili. The feasibility of applying activity-based costing in Haili, Hunan Province is also expounded. On this basis, taking Hunan Haili A workshop as an example, this paper discusses in detail how to implement activity-based costing in Hunan Haili, and compares the cost results calculated by activity-based costing with the cost results of the current cost accounting model. It is found that the cost data information provided by activity-based costing is more true and reliable, and taking the product of workshop A as an example, this paper discusses how to make product production decision by using the accurate cost data provided by activity-based costing. This paper breaks through the traditional cost management method, operates a new cost accounting method to manage the cost control of Hunan Haili, and puts forward the safeguard measures of using activity-based cost management in Hunan Haili at the end of the paper. It provides a reference for the cost management of Hunan Haili.
【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;F426.72

【参考文献】