作业成本法在TZGJ会计师事务所中的应用研究

发布时间：2018-03-10 00:13

本文选题：成本　切入点：作业成本法　出处：《安徽大学》2017年硕士论文　论文类型：学位论文

【摘要】：伴随着市场经济的飞速发展,全球化程度的不断深入,市场中企业业务的复杂程度不断增大,市场形势也日趋复杂,这就对当前企业管理者的管理水平提出了新的要求,不能再用老式的管理方法管理现代的企业。成本对于一个企业来说是至关重要的方面,因此,成本控制是一个企业所必须做好的问题。无法做好成本的控制,就无法就企业的收入转化为企业的利润。而在企业的实践中,传统成本核算方法因其自身的缺陷,无法对企业发生的成本进行较为准确的核算计量,已经无法适应飞速发展的现代企业社会。在这种情况下,学术界和企业管理者顺应历史潮流,适时地提出了作业成本法,为企业管理界注入了成本管理的新鲜血液。在学术界和企业管理者对作业成本法的概念及应用不断完善的情况下,作业成本法的理论和实践得到了进一步的扩充和丰富,已经在许多企业的实践中得到应用。其实,作业成本法不仅仅适用于制造企业,同样也适用于服务业行业,比如说会计师事务所这一行业。在会计师事务所这一人才密集型型行业中,审计成本一直是行业收益最为关心的问题之一,控制审计成本就可以在保证审计质量的前提下提高会计师事务所的收益。本文通过对TZGJ会计师事务所应用作业成本法的可行性就行了案例探究,并进行了一系列的计算论证,以期为其他会计师事务所应用作业成本法核算审计成本提供借鉴意义。本文主要有以下四个部分,第一部分是从研究的背景和研究的意义出发,阐述了在当下作业成本法的发展背景及国内外对作业成本法的研究情况。第二部分是对作业成本法的理论概念进行论述,并分析对比了作业成本法与传统成本核算方法的异同及两者相比后作业成本法的优点。第三部分是通过实证研究TZGJ会计师事务所的案例,分析了 TZGJ会计师事务所应用作业成本法的可能性和可行性,计算了相关核心数据,论证了 TZGJ会计师事务所应用作业成本法核算审计成本的可能性。最后是文章的总结部分,对本文的研究内容进行总结陈述,并指出了本文研究的不足之处,还对下一步的研究方向做出前景展望。本文的创新之处在于结合了会计师事务所这一特殊行业对作业成本法加以分析。将在制造业使用较多的作业成本法延伸至会计师事务所这一人力资本占据较大比重的行业,很大程度上丰富了作业成本法的理论内涵,对作业成本法在其他行业中的应用提供了借鉴意义。
[Abstract]:With the rapid development of market economy, the deepening of globalization, the complexity of business in the market is increasing, and the market situation is becoming more and more complex, which puts forward new requirements to the management level of enterprise managers. Modern enterprises can no longer be managed with old-fashioned management methods. Cost is an essential aspect of an enterprise. Therefore, cost control is a problem that an enterprise must do well. However, in the practice of enterprises, the traditional cost accounting method, because of its own defects, can not accurately calculate and measure the costs incurred by enterprises. It has been unable to adapt to the rapid development of modern enterprise society. In this case, academic circles and enterprise managers, in keeping with the trend of history, put forward Activity-Based costing (ABC) in good time. The concept and application of Activity-Based costing (ABC) have been further expanded and enriched under the condition that the concept and application of Activity-Based costing (ABC) have been perfected by academic circles and enterprise managers, and the theory and practice of Activity-based costing have been further expanded and enriched. It has been applied in many enterprises. In fact, Activity-based costing is applicable not only to manufacturing enterprises, but also to the service industry. For example, in the accounting firm industry, which is a talent intensive industry, audit costs have always been one of the most important issues of interest to the industry. Controlling audit cost can improve the income of accounting firm on the premise of ensuring audit quality. This paper makes a case study on the feasibility of applying activity-based costing to TZGJ accounting firm, and makes a series of calculation and demonstration. In order to provide reference for other accounting firms to apply ABC accounting audit cost. This paper mainly has the following four parts. The first part is based on the background of the research and the significance of the research. This paper expounds the development background of activity-based costing and the research situation of activity-based costing at home and abroad. The second part discusses the theoretical concept of activity-based costing. It also analyzes and compares the similarities and differences between activity-based costing and traditional costing methods and the advantages of the latter. The third part is an empirical study of the case of TZGJ accounting firm. This paper analyzes the possibility and feasibility of applying activity-based costing in TZGJ accounting firm, calculates the relevant core data, and proves the possibility of applying activity-based costing to audit cost in TZGJ accounting firm. The research contents of this paper are summarized and stated, and the deficiencies of this study are pointed out. The innovation of this paper is to combine the accounting firm as a special profession to analyze the activity-based costing method, which is widely used in the manufacturing industry. Accounting firms, an industry with a large proportion of human capital, To a great extent, it enriches the theoretical connotation of activity-based costing and provides reference for its application in other industries.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F233

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