勘察设计企业成本核算方法体系研究

发布时间：2018-04-28 02:57

本文选题：作业成本法 + 时间驱动作业成本法　；参考：《山东师范大学》2013年硕士论文

【摘要】：1998年Robin Cooper在《论ABC的兴起：什么是ABC系统》中指出，成本计算的最基本对象就是作业，作业成本法的基本原理是：作业消耗资源，产品消耗作业。同年，美国学者Robin Cooper和Robert Kaplan在《哈佛商业评论》上联合发表了《计量成本的正确性：制定正确的决策》一文，文章第一次系统阐述了作业成本法的内涵，并针对作业成本法面临的各种问题，提出了相应的解决方法，这标志着作业成本法作为管理成本会计的诞生。论文系统介绍了现有成本理论成果，应用作业成本法的应用计算设计成本。并对现有的设计企业业务流程进行了详尽的论述，使读者能够深入了解设计企业的经营生产情况。论文对传统财务会计处理的优缺点进行了论述，试图在现有财务会计数据库基础上整合多种成本理论和计算分配方法，对企业会计信息系统进行修正，建立以作业成本法为基础的核算体系。进一步对作业成本法的发展——时间驱动成本法进行应用，提出设计闲置能力的数据处理观点，并同我国成本管理新方法——效益成本法进行结合，，提出效益与智力成本的关联性设计，提出依靠设计人员的自身技术和计划管理创新创造技术和管理效益，为设计人员增加技术和管理投入提供了依据。最后，通过Sddw公司为例，根据成本性态的不同，分别计算设计成本。通过应用，检验了勘察设计企业成本体系的可实施性和效益性，为勘察设计企业产品成本核算创造了条件。本文的主要创新点是通过对作业成本法优缺点的分析，提出了多种成本相结合的成本核算体系的建设方案，并将作业成本法引入勘察设计企业的成本核算中，根据勘察设计企业的产品设计图纸的进一步细化，提出勘察设计企业的产品具体分为效果图、施工图、设计变更图和竣工图的结论。明确了产品对象，细化了产品的成本费用。将效益成本法与产品成本整合，提出勘察设计企业高附加值的来源是设计人员的技术和管理创新等观点，为企业管理层进一步提高设计人员技术和智力成本的投入提供了相应的数据支持。
[Abstract]:In 1998, Robin Cooper pointed out in "on the rise of ABC: what is ABC system" that the most basic object of cost calculation is activity, and the basic principle of activity-based costing is that activity consumes resources and products consume activities. In the same year, the American scholars Robin Cooper and Robert Kaplan jointly published in the Harvard Business Review the correctness of cost Measurement: making the right decision. For the first time, the article systematically expounded the connotation of activity-based costing. In allusion to all kinds of problems that activity-based costing is faced with, the corresponding solutions are put forward, which marks the birth of Activity-based costing as management cost accounting. This paper systematically introduces the existing cost theory and the application of ABC to calculate the design cost. The present business processes of design enterprises are discussed in detail so that readers can deeply understand the operation and production of design enterprises. This paper discusses the advantages and disadvantages of the traditional financial accounting, and attempts to integrate various cost theories and calculation and allocation methods on the basis of the existing financial accounting database, and revise the enterprise accounting information system. Establish an accounting system based on activity-based costing. The development of activity-based costing (ABC)-time driven costing (ABC) is further applied, and the viewpoint of data processing for designing idle capacity is put forward, which is combined with a new method of cost management in our country-benefit costing. The paper puts forward the related design of benefit and intellectual cost, and puts forward the basis for designers to increase technology and management input by relying on the designer's own technology and plan management innovation to create technology and management benefit. Finally, through the example of Sddw Company, the design cost is calculated according to the difference of cost behavior. Through the application, the feasibility and efficiency of the cost system of the reconnaissance and design enterprises are tested, and the conditions are created for the cost accounting of the products of the survey and design enterprises. The main innovation of this paper is to analyze the advantages and disadvantages of activity-based costing (ABC), and put forward the construction scheme of cost accounting system which combines various costs, and introduce activity-based costing into the cost accounting of survey and design enterprises. According to the further refinement of the product design drawings of the survey and design enterprises, this paper puts forward the conclusion that the products of the survey and design enterprises can be divided into effect drawings, construction drawings, design change drawings and completion drawings. The product object is defined and the cost of the product is refined. By integrating the benefit cost method with the product cost, it is pointed out that the source of high added value of the survey and design enterprises is the technical and management innovation of the designers. It provides the corresponding data support for the enterprise management to increase the technical and intellectual cost of the designer.
【学位授予单位】：山东师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426

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