基于作业成本法的B农副产品加工公司成本控制问题研究

发布时间：2018-05-25 23:52

本文选题：成本控制 + 成本核算　；参考：《西安石油大学》2017年硕士论文

【摘要】：现今经济发展中,一个国家的制造业直接体现了一个国家的生产力水平,而农副产品加工业又是制造业的重要组成部分。虽然现在我国农副产品加工业发展迅速,但与发达国家相比,整体水平还是明显落后,尤其是在成本控制方面。现阶段农产品加工企业成本控制中存在着很多问题,基于传统的成本核算方法的成本控制已经不能适应农副产品加工企业的发展,故采用落后的成本控制方法已经严重影响了我国农副产品加工业的发展,亟须更加合理有效的成本控制方法。本文首先概述了现阶段B公司成本控制的现状,分析了其在成本控制方面存在的问题。通过采用作业成本法对B公司2014-2016年经营情况进行成本核算,并与传统成本法进行了对比,分析了其对B公司成本计算的影响。对加工流程进行作业中心的划分及成本动因的确定是作业成本法进行核算的关键部分。通过作业成本的管理,企业可以进行有效的成本控制,主要表现在以下几个方面:通过对作业的改善进行成本控制,如引入高科技设备,将无用的流程作业消除掉;将能够合并的作业进行合并,减小成本动因率;全面自动化生产能够将无用的成本动因祛除,作业成本法有利于决策者根据客户的需求进行产品生产的设计和调整,从而降低成本,最终作业成本的核算结果将成本划分到了各个产品中,销售生产部门能够根据成本进行合理的定价,提高企业的市场竞争力。若要使用作业成本法来进行成本控制,还需要全面的严格控制流程工作,提高企业的信息化,做好质量管理,全部人员都需要加入到作业成本管理中。在B公司内通过作业成本法来进行成本控制,不论是从项目管理的角度还是从成本降低的角度上来看,都有利于管理者的决策,实施更加科学有效的管理制度,这样企业才能够实现高效率的可持续发展。
[Abstract]:In the current economic development, the manufacturing industry of a country directly reflects the productivity level of a country, and the agricultural and sideline products processing industry is an important part of the manufacturing industry. Although the agricultural and sideline products processing industry is developing rapidly, the overall level is obviously backward compared with the developed countries, especially in the aspect of cost control. There are many problems in the cost control of the agricultural product processing enterprises. The cost control based on the traditional cost accounting method can't adapt to the development of the agricultural and sideline products processing enterprises. Therefore, the backward cost control method has seriously affected the development of the agricultural and sideline products processing industry in China, and it is urgent to have more reasonable and effective cost control parties. This paper first summarizes the current situation of cost control in B company at the present stage and analyzes its problems in cost control. Through the use of activity-based costing, the 2014-2016 year operation of B company is calculated, and compared with the traditional cost method, the influence on the cost calculation of B public company is analyzed. The division of the industry center and the determination of the cost drivers are the key parts of the activity-based costing. Through the management of the operating cost, the enterprise can carry out effective cost control, mainly in the following aspects: through the cost control of the improvement of the operation, such as the introduction of high technology equipment, the useless process operation will be eliminated; will be able to be eliminated; The combined operations can be merged to reduce the cost driver rate; the total automation production can remove the useless cost drivers. The activity-based costing is beneficial to the decision-makers to design and adjust the product production according to the customer's needs, thus reducing the cost. The final cost of the operation is divided into the products, and the cost is divided into various products. The production department can make reasonable pricing according to the cost to improve the market competitiveness of the enterprise. If we want to use the activity based costing to control the cost, it is necessary to control the process work strictly, improve the information of the enterprise and do the quality management. All the personnel need to be added into the operation cost management. In the B company, the operation is done. The cost control of this method, whether from the point of view of project management or from the angle of cost reduction, is conducive to the decision of the managers and the implementation of a more scientific and effective management system so that enterprises can achieve high efficiency and sustainable development.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F302.6;F326.5

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