基于改进杜邦模型的精益管理会计模型构建研究

发布时间：2018-02-19 22:36

本文关键词： 生产方式资金收益率时间价值杜邦模型精益管理会计模型　出处：《天津理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：会计体系是伴随着生产实践活动的发展逐渐完善成熟的。由于生产方式发生了重大变化,会计系统理应发生相应改变。传统的成本会计主要是以产品为核算对象进行分析,易于忽略时间的重要性,掩盖成本浪费。而资金收益率是反映企业经营状况的核心指标,也是企业所有者最终关注的指标,不断地提高资本收益率就成为经营者和企业所有者共同的目标和一致的行为准则。基于此,通过分析时间要素对当前管理会计的影响,以及忽略时间要素易出现的问题,在资金具有时间价值的基础上分析了提高周转率对减少资金占用,提高资金收益率的作用。对于企业来说,由于管理人的控制以及会计系统本身的问题,所有者很难看到企业内部的真实运营情况。如何通过建立新的管理会计方法看清企业内部运营绩效、实现生产率的透明化,就成为一个重要的、紧迫的研究课题。杜邦分析法是会计中常被企业用来剖析整体财务状况的方法,而其杜邦模型中的资产周转率指标主要是试图体现企业资金的周转性、流动性,但却从未考虑过在总资产的构成中,固定资产作为初期一次性投入的沉没成本并不会产生流动性,即不具有流动性,而且由于在产品成本的计算中,固定资产是以折旧部分计入的,折旧部分是以销售回款现金中的一部分作为补偿最终进入流动资产账户,并不是被计入固定资产的账户中,所以折旧部分不应该被计入到总资产的周转计量中。因此本文指出杜邦模型中总资产周转率计算的不合理性,同时指出将固定资产介入资产周转进行考核一方面弱化了流动资产对利润的直接贡献和价值,也弱化了流动资产的周转情况对资本收益率的贡献。因此提出改进杜邦模型,聚焦于流动资产管理,从企业的运营管理视角构建了精益管理会计模型,弥补了价值流图与利润无关的缺陷,帮助企业有效地计量生产过程中具体生产要素的投入产出期,以及各个生产要素在产品生产过程中的价值增值作用,为企业消除浪费促进成本改善,提高资金收益率提供新的理论基础。最后,将构建提出的精益管理会计模型应用于实际的案例分析中,结合TC企业A车筐的生产流程,以价值流成本理论为指导,分析如何通过精益管理会计模型将价值流中每个环节的时间和投入的成本可视化、将企业内部运营和资金收益透明化,以及如何通过模型找出浪费及时改善降低成本。还可以通过改善前后精益管理会计模型对比分析,明确展示精益改善成果,使企业获得更多利润,促进企业经济可持续发展。
[Abstract]:With the development of production practice, the accounting system is gradually perfected and matured. Due to the great changes in the production mode, the accounting system should be changed accordingly. Traditional cost accounting mainly takes the product as the accounting object to analyze. It is easy to ignore the importance of time and cover up the cost waste. Increasing the rate of return on capital has become the common goal and consistent code of conduct for managers and business owners. Based on this, this paper analyzes the influence of time factors on current management accounting, and ignores the problems of time factors. On the basis of the time value of capital, this paper analyzes the effect of increasing turnover rate on reducing capital occupation and raising capital return. For enterprises, due to the control of managers and the problems of accounting system itself, It is very difficult for the owner to see the real operation inside the enterprise. It is important to establish a new management accounting method to see the performance of the internal operation of the enterprise and realize the transparency of the productivity. DuPont analysis method is often used by enterprises to analyze the overall financial situation in accounting, and the index of assets turnover rate in DuPont model is mainly trying to reflect the turnover and liquidity of enterprise funds. However, it has never been considered that in the composition of total assets, the sunk cost of fixed assets as an initial one-time input does not generate liquidity, that is, there is no liquidity, and because in the calculation of product costs, Fixed assets are accounted for as depreciation, and the depreciation portion is compensated by a portion of the cash received from the sale of the payback and eventually entered into the current asset account, and is not recorded in the account of the fixed asset. Therefore, the depreciation part should not be included in the turnover measurement of total assets. Therefore, this paper points out that the calculation of total assets turnover rate in DuPont model is not reasonable. At the same time, it is pointed out that the direct contribution and value of current assets to profits and the contribution of turnover of current assets to the rate of return of capital are weakened on the one hand, and the DuPont model is proposed to improve the DuPont model. Focusing on the management of current assets, this paper constructs an accounting model of lean management from the perspective of enterprise operation management, which makes up for the defect of value flow graph independent of profit, and helps enterprises effectively measure the input-output period of specific production factors in the process of production. And each factor of production in the production process of the value added role, for enterprises to eliminate waste to promote cost improvement, improve the rate of return on funds to provide a new theoretical basis. The Lean management accounting model is applied to the actual case analysis, combined with the production process of the A basket of TC enterprises, and guided by the value flow cost theory. This paper analyzes how to visualize the time and input cost of each link in the value stream through lean management accounting model, and make the internal operation and capital income transparent. And how to find out waste and improve timely to reduce cost through the model, but also through the comparison and analysis of lean management accounting model before and after improvement, clearly show the results of lean improvement, so that enterprises can get more profits, promote the sustainable development of enterprise economy.
【学位授予单位】：天津理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275

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