时间驱动作业成本法在制造企业的运用研究

发布时间：2018-02-21 14:48

本文关键词： 时间驱动作业成本法作业成本法成本核算闲置生产能力　出处：《苏州大学》2014年硕士论文　论文类型：学位论文

【摘要】：2008年金融危机以来，各类企业都受到巨大的冲击，尤其是国内的制造企业，不仅要面临着原材料成本的不断上升和市场环境的复杂多变，，还要面临着客户的多样性需求。制造企业都极其重视产品的成本控制，因为只有控制了产品成本的准确性才能进行产品的定价决策，才能在市场中具有核心竞争力。本文首先运用规范研究的方法研究了时间驱动作业成本法的基本原理、核算过程、实施步骤等，建立起成本核算模型，比较了传统作业成本法与时间驱动作业成本法的异同。然后再通过实地调查对S公司运用时间驱动作业成本法进行可行性分析和必要性分析。接着根据S公司生产部门的实际数据制定并设计时间驱动作业成本法的方案，确定核算步骤，通过对生产加工车间的作业流程进行分析，确认作业中心，通过表格详细呈现出车间作业成本的计算过程。最后结合案例的结果将两种作业成本法进行对比分析，并得出中主要结论：时间驱动作业成本法计算便捷，成本核算工作量少，成本信息精确，更能反映企业的闲置生产能力，为企业的生产决策提供建议。文章最后根据实施过程对全文进行总结，对制造企业实施时间驱动作业成本法提出一些建议，并总结不足之处。
[Abstract]:Since the financial crisis in 2008, all kinds of enterprises have been greatly impacted, especially the domestic manufacturing enterprises, which not only have to face the rising cost of raw materials and the complex and changeable market environment. Manufacturing enterprises attach great importance to the cost control of their products, because only by controlling the accuracy of product costs can they make pricing decisions and have core competitiveness in the market. In this paper, the basic principle, accounting process and implementation steps of the time-driven activity-based costing method are studied by the method of normative research, and the cost accounting model is established. The similarities and differences between traditional activity-based costing and time-driven activity-based costing are compared. Then, the feasibility and necessity of using time-driven activity-based costing in S Company are analyzed by field investigation. To formulate and design a time-driven activity-based costing scheme for the actual data of the production department, Determine the accounting steps, and confirm the operation center by analyzing the job flow of the production and processing workshop, The calculation process of workshop activity cost is presented in detail through the table. Finally, combining with the result of case, the two kinds of activity-based costing methods are compared and analyzed, and the main conclusions are as follows: time driven activity-based costing method is convenient to calculate, and the cost calculation workload is less. The accurate cost information can reflect the idle production capacity of the enterprise and provide suggestions for the production decision of the enterprise. Finally, according to the implementation process, the paper summarizes the full text, and puts forward some suggestions for the implementation of the time-driven activity-based costing method in the manufacturing enterprises. And summarizes the inadequacies.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F425;F406.72

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