作业成本法在浓缩果汁加工企业的应用研究

发布时间：2018-08-15 13:22

【摘要】：20世纪80年代以来，电子计算机以其程序化、自动化、高速化的智能特征，逐渐带领人类进入了信息时代，企业的制造环境随之也发生了巨大的变化。企业成本核算产生了以作业为中心，以作业为基本核算对象的成本核算和控制方法，作业成本法被视为当代管理会计学的重大发展成就之一。新技术手段和新管理模式极大地提高了企业的生产效率和产品质量，同时也改变了企业的成本内容和成本构成。在传统成本计算方法下，间接成本通常按与产出量相关的标准在各产品之间分配。在制造环境已经发生极大变化的今天，间接费用的发生虽然与企业的产量有一定的联系，但受企业产品多样化，生产管理复杂化的影响则要更大。作业成本法主要是以间接费用为标的进行归集，通过对资源费用的确认、计量、归集，把资源费用归集到作业中心，再通过作业成本动因的确认计量，分配到产品上去的分配方法。作业成本法以资源消耗的因果关系为分配的依据，扩展了成本核算范围，改进了成本计算方法，不但使成本计算结果更贴切实际，也为成本管理带来了新的理念。浓缩果汁加工企业属于典型的农业发展型企业，其准确的成本信息对企业的生产计划、成本控制、产品定价以及市场竞争等都具有重要的意义。然而该行业的成本核算受传统生产模式的影响，忽视了新制造环境下各种间接费用因流程性和工艺复杂性造成的分配不合理问题，造成成本信息失真，所得到的成本内容不能反映实际状况。浓缩果汁加工企业若要追求长远发展，需要学习和研究作业成本法，并将其引入企业成本核算的全过程。本文首先在理论层面阐述了作业成本法的产生、发展、研究现状以及相关基本理论、概念和原理。从企业传统成本计算方法对不同产品的工艺差别、季节差异考虑不够，容易在不同产品之间造成成本的扭曲，使计算出的成本指标不能真实反映不同产品成本的基本面貌等缺点入手，分析了在浓缩果汁加工这一流程性工业企业中应用作业成本法的可行性和必要性。然后，提出了适用于浓缩果汁加工企业特点的作业成本法的具体实施程序，，以作业为中心，建立起一个以作业为基本核算对象的科学的成本核算和控制系统；针对浓缩果汁加工企业生产结构和生产流程特征对其实施作业成本进行了系统设计：划分作业及作业中心，确定作业成本动因及其分配率；提出了浓缩果汁产品成本计算模型；最后，通过作业成本法在PC果汁厂的应用案例研究，综合考虑行业特征、工艺规程等多方面因素，研究出一套适用于本行业的成本动因选择方案，合理划分作业中心，建立作业成本模型，核算产品成本信息。然后，将传统方法计算出来的产品成本与作业成本法计算的成本进行了对比，分析方法差异，结果表明作业成本法计算出的成本信息比传统成本法计算的结果更接近产品的实际消耗，可以纠正扭曲的产品成本，还能够得出相应的降低成本、提高盈利的途径。总之，对浓缩果汁加工业的生产和经营特点分析，解决了因研究对象行业特殊而带来实施过程的多方困境，表明该行业具备应用作业成本法的基础，应用案例验证了有关作业成本法的基本理论同样适用于流程工业企业。
[Abstract]:Since the 1980s, with the characteristics of programmed, automated and high-speed intelligence, electronic computers have gradually led mankind into the information age, and the manufacturing environment of enterprises has undergone tremendous changes. The cost method is regarded as one of the major achievements in contemporary management accounting.
New technology and new management model have greatly improved the production efficiency and product quality of enterprises, but also changed the cost content and cost composition of enterprises. Activity-based costing (ABC) mainly focuses on the collection of indirect costs, which can be recognized, measured and collected through the recognition, measurement and collection of resource costs, and then the collection of resource costs to the activity center, and then through the activity-based costing. Activity-based costing takes the causality of resource consumption as the basis of distribution, expands the scope of cost accounting, improves the cost calculation method, not only makes the cost calculation results more practical, but also brings new ideas to cost management.
Concentrated juice processing enterprises belong to typical agricultural development enterprises, whose accurate cost information is of great significance to the production planning, cost control, product pricing and market competition of enterprises. In order to pursue long-term development, juice processing enterprises need to study and study activity-based costing and introduce it into the whole process of enterprise cost accounting.
Firstly, this paper expounds the origin, development, research status and related basic theories, concepts and principles of activity-based costing at the theoretical level. The feasibility and necessity of Applying Activity-based Costing (ABC) in juice concentrate processing, a process-oriented industrial enterprise, are analyzed. Then, the specific implementation procedure of ABC suitable for the characteristics of juice concentrate processing enterprises is put forward, and an ABC based on activity-oriented is established. For the basic accounting object, the scientific cost accounting and control system was designed. According to the production structure and production process characteristics of juice concentrate processing enterprises, the implementation of activity-based costing system was designed. Through the application case study of Activity-Based Costing in PC juice factory, considering the industry characteristics, process regulations and other factors, a set of cost motivation selection scheme suitable for the industry was developed, the activity centers were reasonably divided, the activity-based costing model was established, and the product cost information was calculated by traditional methods. The results show that the cost information calculated by activity-based costing method is closer to the actual consumption of products than that calculated by traditional costing method. It can correct the distorted product cost, and also can get the corresponding way to reduce costs and increase profits. The analysis of the production and operation characteristics of the processing industry has solved many difficulties in the implementation process caused by the special industry of the research object. It shows that the industry has the basis of Applying Activity-based costing.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.82

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