作业成本法在A灯具制造公司的应用研究

发布时间：2018-05-17 16:45

本文选题：作业成本法 + 作业　；参考：《西安石油大学》2014年硕士论文

【摘要】：作业成本法是西方国家兴起的一种先进的成本计算方法和成本管理思想，它以作业为中心，根据资源动因将资源费用分配到作业上，再根据作业动因将作业成本分配到产品或服务上。与传统成本法相比，作业成本法能够科学地分摊间接成本。本文首先系统阐述了作业成本法理论基础，包括作业成本法基本概念、理论基础、基本原理、基本步骤，，以及作业成本法与传统成本法的区别。然后介绍了A公司现行的成本核算法是以定额工时为唯一标准去分配全部间接成本，指出了这一方法存在的问题：扭曲产品成本，导致产品成本信息失真等,结合前面的作业成本法理论，提出应该在A公司引入作业成本法，并从必要性和可行性两个方面对作业成本法在A公司的应用进行论证分析。接着本文对A公司作业成本核算进行了流程设计，通过对A公司深入了解将其业务流程划分为八个作业中心，将资源费用归为六大类，并在兼顾合理性和数据的可获得性的基础上选择资源动因和作业动因。最后实施作业成本法对A公司进行成本核算，并将核算结果与传统成本法下的结果进行比较分析，得出结论，在此基础上，根据A公司的实际情况，提出管理建议。
[Abstract]:Activity-Based costing (ABC) is an advanced method of cost calculation and cost management developed in western countries. Activity-centered ABC distributes resource costs to activities according to resource drivers. Then according to the activity motivation to distribute the activity cost to the product or service. Compared with traditional cost method, Activity-based costing can share indirect cost scientifically. In this paper, the theoretical basis of activity-based costing (ABC), including the basic concept, theoretical basis, basic principle, basic steps, and the difference between ABC and traditional costing are systematically expounded in this paper. Then the paper introduces that the current cost accounting method of company A is to allocate all indirect costs according to the sole standard of fixed working hours, and points out the problems existing in this method: distorting the product cost, causing the distortion of the product cost information, etc. Based on the theory of Activity-Based costing (ABC), this paper puts forward that Activity-Based costing should be introduced in Company A, and proves and analyzes the application of ABC in Company A from two aspects: necessity and feasibility. Then, this paper designs the process of Activity-Based costing for Company A, divides its business process into eight operation centers, and classifies the cost of resources into six categories. Resource drivers and operational drivers are chosen on the basis of considering rationality and availability of data. Finally, Activity-Based costing (ABC) is applied to cost accounting of Company A, and the results are compared with the results of traditional costing, and the conclusion is drawn. On the basis of this, according to the actual situation of Company A, the management suggestions are put forward.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.8

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