时间驱动作业成本法在A互联网金融公司中的应用研究

发布时间：2018-02-22 05:37

本文关键词： 时间驱动作业成本法互联网金融成本核算　出处：《重庆理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：在经济新常态的环境下,市场投资结构将会逐步发生变化,理论界与实务界正竭力探求更能对抗风险、更科学有效的成本核算方式。此外,市场环境日趋尖锐化以及经济下行压力日渐加大,互联网金融企业的管理者越来越意识到成本信息的重要性。时间驱动作业成本法延续了传统作业成本法细化成本信息的特色,以其低投入、易操作的优势,为企业提供准确的成本信息,符合互联网金融个性化管理。研究时间驱动作业成本核算在互联网金融中高效、科学的运用,意义深远。本文通过分析传统成本核算方法无法满足互联网金融企业需求的现状,基于时间驱动作业成本法核算的基本原理,结合互联网金融公司的行业特点,分析互联网金融企业引入时间驱动作业成本核算的意义并指出应注意的问题。以A互联网金融公司为例,结合该公司内外部环境,分析时间驱动作业成本法的可行性。并将其引入互联网金融公司的产品成本核算中,比对传统成本核算方法,突出其成本信息优势。并且结合互联网的行业特色,提出几点建议:一是借助计算机平台发挥独特优势,二是管理层支持、推进,三是提升员工素质,注重成本意识培养,四是树立质询制度,完善激励机制。帮助互联网金融行业管理者实现成本管理,寻求新的利润增长点,以更利于实现产业升级的目的。
[Abstract]:In the new normal environment of economy, the structure of market investment will change gradually. The theorists and practitioners are trying their best to find a more scientific and effective way of cost accounting. With the increasingly sharp market environment and the increasing downward pressure on the economy, the managers of Internet financial enterprises are becoming more and more aware of the importance of cost information. Time-driven Activity-Based costing (ABC) continues the characteristics of traditional Activity-Based costing (ABC) to refine cost information. With its advantages of low investment and easy to operate, it provides accurate cost information for enterprises and conforms to the individualized management of Internet finance. This paper studies the efficient and scientific application of time-driven activity-based costing in Internet finance. By analyzing the current situation that the traditional cost accounting method can not meet the needs of the Internet financial enterprises, based on the basic principle of time-driven activity-based costing, this paper combines the industry characteristics of Internet financial companies. This paper analyzes the significance of introducing time-driven activity-based costing into Internet financial enterprises and points out the problems that should be paid attention to. Taking A Internet Finance Company as an example, combined with the internal and external environment of the company, This paper analyzes the feasibility of time-driven activity-based costing, and introduces it into the product cost accounting of Internet finance companies, which highlights the advantages of cost information compared with traditional cost accounting methods, and combines with the characteristics of the Internet industry. Some suggestions are put forward: first, to give full play to the unique advantages of the computer platform; second, to support and promote the management; third, to improve the quality of the staff and pay attention to the cultivation of cost consciousness; and fourth, to establish a system of questioning. To improve the incentive mechanism, to help the Internet financial industry managers to achieve cost management, to seek new profit growth points, in order to achieve the purpose of industrial upgrading.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.39;F724.6;F830.4

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