基于作业成本法的LX公司成本控制研究

发布时间：2018-03-19 16:01

本文选题：作业成本法　切入点：成本控制　出处：《辽宁工程技术大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来,经济危机导致国外市场对LX公司相关塑编产品的需求减少,同时在国内塑编市场上公司之间的竞争不断加剧,也就是说LX公司面临比较严峻的经营困境,因此为了保持较高的市场竞争力,LX公司必须要不断地压缩成本。过去LX公司一直采用传统的成本控制方法,该方法强调按照产量分配间接成本。但是随着产品生产环境的变化,间接成本在产品成本中的比重不断上升,间接成本的合理分配问题也变得越来越重要,因此传统的成本控制方法已经不能满足LX公司成本控制的需求。鉴于LX公司采用的传统成本控制方法的弊端已经影响到公司的成本控制能力和市场竞争力,因此LX公司必须要加强成本控制方法的改进。也就说成本控制方案的建立和应用已经成为LX公司成本管理面临的一个难题,于是本文针对LX公司成本控制过程当中存在的问题进行了研究：(1)本文首先对LX公司成本控制的现状进行了介绍和分析,论述了LX公司成本控制管理中存在的问题,并针对这些问题进行了研究。(2)针对LX公司成本控制中存在的问题,本文设计了针对LX公司的作业成本控制方案。该方案的设计主要包含事前控制、事中控制以及事后控制三个层次的内容,同时该方案的核心则主要包括标准产品成本的制定、实际产品成本的核算、实际产品成本与标准产品成本的差异分析三个方面的内容。(3)本文对LX公司的作业成本控制方案展开了实施,并且针对方案实施过程中LX公司产品成本差异产生的原因提出了相应的成本控制优化措施。成本控制优化措施的提出主要从两方面展开：一方面,根据LX公司多层次的成本差异分析表,主要对产品成本差异、单位动因量作业价格差异、单位动因量资源价格差异进行多层次的成本差异分析,比较成本差异数额的大小,以此确定成本差异产生的具体原因,然后提出针对性的成本控制优化措施。另一方面,结合目前成本控制中存在的问题以及针对性的具体成本控制优化措施,分析了LX公司成本控制管理的改革目标,为LX公司以后的成本控制管理改革方向提出了针对性的建议。本文的研究对LX公司的成本控制管理有一定的指导意义,有助于LX公司打破目前的成本控制困境。同时文中作业成本控制方案具备一定的实施过程可操作性,有利于LX公司作业成本控制相关经验的积累。除此之外,本文的研究意义在于不仅可以帮助LX公司实现产品成本降低、利润提高的目的,同时更希望LX公司作业成本控制的研究能够对其他企业的成本控制管理也有一定的参考价值。
[Abstract]:In recent years, the economic crisis has led to a decrease in the demand for LX company's related plastic products in foreign markets, and at the same time, the competition between the companies in the domestic plastic knitting market has been intensified, which means that LX Company is facing a more severe business dilemma. Therefore, in order to remain competitive in the market, LX has to continuously reduce its cost. In the past, LX has been using the traditional cost control method, which emphasizes the distribution of indirect costs according to output. But as the production environment changes, The proportion of indirect cost in product cost is increasing, and the reasonable allocation of indirect cost is becoming more and more important. Therefore, the traditional cost control method can no longer meet the cost control needs of LX Company. In view of the disadvantages of the traditional cost control method adopted by LX Company, the cost control ability and market competitiveness of LX Company have been affected. Therefore, LX Company must strengthen the improvement of cost control method, that is to say, the establishment and application of cost control scheme has become a difficult problem faced by LX Company in cost management. In this paper, the existing problems in the process of cost control in LX Company are studied. (1) in this paper, the current situation of cost control in LX Company is introduced and analyzed, and the existing problems in cost control management of LX Company are discussed. Aiming at these problems, this paper designs an activity cost control scheme for LX Company, which mainly includes prior control. At the same time, the core of the project mainly includes the formulation of standard product cost, the accounting of actual product cost. Analysis of the difference between the actual Product cost and the Standard Product cost. (3) this paper carries out the activity-based cost control scheme of LX Company. And put forward the corresponding cost control optimization measures in the process of the LX company's product cost difference. The cost control optimization measures are mainly put forward from two aspects: on the one hand, the cost control optimization measures are put forward from two aspects: on the one hand, According to the multilevel cost difference analysis table of LX Company, this paper mainly analyzes the cost difference of product cost, the activity price difference of unit motivation quantity, the price difference of resource price per unit driver quantity, and compares the amount of cost difference. On the other hand, combined with the problems existing in the current cost control and the specific cost control optimization measures, This paper analyzes the reform goal of cost control management in LX Company, and puts forward some suggestions for the reform direction of cost control management in LX Company. The research in this paper has certain guiding significance for the cost control management of LX Company. It is helpful for LX company to break through the current cost control dilemma. Meanwhile, the activity-based cost control scheme in this paper has some maneuverability, which is beneficial to the accumulation of relevant experience of activity-based cost control in LX Company. In addition, The research significance of this paper is that it can not only help LX company achieve the purpose of product cost reduction and profit increase, but also hope that the study of activity cost control in LX company can also have certain reference value for other enterprises' cost control management.
【学位授予单位】：辽宁工程技术大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F406.72

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