作业成本法和传统成本法的比较研究——以某大型机械加工企业为例

发布时间：2018-08-30 14:19

【摘要】：随着生产过程中先进技术的采用、工艺过程的日益复杂化、机械设备使用程度以及自动化程度的提高,间接成本在企业生产成本中所占的比重日益增大,并且可能成为比重最大的成本。这种背景下,作业成本法与传统成本法之间理论上存在的差异将会更加明显。基于某大型机械加工企业的产品成本数据,文章分别采用传统成本法与作业成本法进行了统计分析,并利用SPSS软件进行了Manner-Whitney检验。结果显示,采用作业成本法与传统成本法的计算结果存在差异。尽管这种差异并不十分显著,但还是对产品定价、利润计算以及经营绩效评价具有重要影响。因此,对于高自动化与技术先进企业而言,应强化作业成本计算与作业管理。
[Abstract]:With the adoption of advanced technology in the production process, the increasing complexity of the process, the improvement of the degree of use of machinery and equipment and the degree of automation, the proportion of indirect costs in the production costs of enterprises is increasing day by day. And may become the largest proportion of the cost. Under this background, the difference between activity-based costing and traditional costing will be more obvious. Based on the product cost data of a large machine processing enterprise, this paper uses traditional cost method and activity-based costing method to carry on the statistical analysis, and carries on the Manner-Whitney test by using the SPSS software. The results show that there are differences between the calculation results using activity-based costing and traditional costing. Although the difference is not very significant, it still has an important influence on product pricing, profit calculation and business performance evaluation. Therefore, for advanced enterprises with high automation and technology, activity-based costing and activity management should be strengthened.
【作者单位】：北方工业大学;
【基金】：北方工业大学优势(建设)学科项目(XN081)
【分类号】：F275.3

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