时间驱动作业成本法在D企业应用设计研究

发布时间：2017-12-31 01:03

本文关键词：时间驱动作业成本法在D企业应用设计研究　出处：《中国海洋大学》2014年硕士论文　论文类型：学位论文

【摘要】：成本管理历来是企业生产一个很重要的方面，它的成功与否很大程度上决定企业能否在激烈的市场竞争中占据主动地位。作业成本法自提出应用以来经历了近三十年的发展，已经被证明是一种先进的成本管理方法，但是目前在我国企业中应用未广，说明其还有未适应我国国情的一面。时间驱动作业成本法对前者进行了有益改进，我国学者引入国内以来分析了其诸多优点，并积极探索其在我国企业中的设计应用。本文以D企业为例，在其成本管理工作薄弱、市场竞争力减弱的背景下，探索时间驱动作业成本法在企业中的应用设计，以求加强企业内部“节流”工作，在一定程度上解决企业中由于成本管理不到位而引发的问题。首先，通过文献研究法发现时间驱动作业成本法在我国应用研究领域中存在的诸多空白：案例研究多集中于物流、金融行业，在我国关于时间驱动作业成本法的案例研究中，有不少制造性企业的例子，但是往往没有结合企业生产运营特点进行方法的具体设计，该方法的应用未能真正“落地”，或是只是以服务性部门为试点进行设计，其设计应用的展示面不尽完整，因此时间驱动作业成本法在制造企业的案例研究还有进一步完善的空间。采用案例分析法，引入案例企业D企业，对其成本核算以及成本管理现状进行简介，，发现内部存在的问题，并进一步针对上述问题分析时间驱动作业成本法的适用性。方法设计初步阶段，主要说明时间驱动作业成本法在D企业的设计原则、设计步骤以及要点设计。针对D企业的情况，时间驱动作业成本法的设计应本着成本效益与全面性原则，按照着手准备工作、方法要点设计、支持数据获取分析、试点运行的步骤逐步展开，并针对D企业情况详细说明作业及作业中心梳理、成本信息处理程序、成本信息处理规范设计等要点。以往的研究在方法具体应用设计阶段都只是在企业某一部门局部展开，本文的最大创新点在于，以D企业整个氯甲烷厂区具体生产流程与数据为例，对厂区生产发生的资源消耗进行全面梳理，根据企业需要结合标准成本管理思想划分弹性资源、固定资产、人力资源三类资源，分别按照生产工艺流程与业务类别完成厘清作业、建立作业中心的工作，全面展开时间驱动作业成本法的设计与应用。由于数据获取的复杂性以及涉及企业生产机密，弹性资源和固定资产两类作业中心重点说明设计思路与步骤；人力资源作业中心结合D企业某月份实际生产数据具体展示时间驱动作业成本法的设计与应用，并对比新旧方法获得的数据信息说明借助时间驱动作业成本法进行成本管理的优势。最后，总结D企业时间驱动作业成本法应用设计与模拟实施过程，认为该方法应用能够对成本管理各职能环节进行支持，虽然最初基础模型的建立以及具体支持数据的获取比较繁琐耗时，但是一旦建立起来后续的使用以及更新非常方便，也能为企业成本管理以及战略决策带来很大好处。希望随着企业信息化以及相关应用理论的发展，时间驱动作业成本法这一先进的成本管理方法能够突破目前的应用局限，在更广阔的领域发挥更大的作用。
[Abstract]:The cost of enterprise production management has always been a very important aspect, its success depends on whether the enterprise can occupy the active position in the fierce competition in the market. Since the proposed ABC has gone through nearly thirty years of development, has been proved to be an advanced cost management method, but at present in our country enterprise application is not wide, that side is not adapt to the situation of our country. The time driven ABC of the former were improved, since the introduction of domestic scholars in China and analyzes its advantages, and actively explore the design and application of the enterprise in our country. In this paper, D company as an example. In the cost management work is weak, the market competitiveness of the background, to explore the application of design time driven activity-based costing in the enterprise, in order to strengthen the enterprise internal "throttling" work, to solve enterprises in a certain extent Problems caused by the lack of cost management in the industry.
First, through literature research found that many blank time driven ABC exists in the field of Applied Research in China: a case study focused on logistics and financial industry in China, a case study of the time driven ABC in many manufacturing enterprises examples, but often there is no specific design according to the characteristics of enterprises production operation method, the method of the application failed to really landing, or just to design the service department for the pilot, the design and application of the display surface is not complete, so the time driven activity-based costing can be further improved in the case of manufacturing enterprises. Using case analysis method, the introduction of case the enterprise D enterprise, the introduction of the cost accounting and cost management situation, find the existing problems, and further analysis aiming at the problems of time driven work into The applicability of this method. The design method of the initial stage, mainly to explain the time driven ABC principle in the design of enterprise D, design process and design points. According to the D company, designed the time driven ABC should be based on the cost efficiency and comprehensive principle, in accordance with the preparing work, design methods, data support for analysis, the experimental operation steps gradually, and for the D enterprise detailed operation and operation center combing, cost information processing procedures, the cost of information processing specification design points.
Previous research in the method of concrete application design stage are just a department of local enterprises, the biggest innovation of this paper is to D the entire enterprise chloromethane production process and plant specific data for example, the factory production occurred in the consumption of resources to conduct a comprehensive sort, according to the enterprise needs to unify the standard cost management thought into elastic resources fixed assets, three kinds of resources, human resources, technology and business process respectively according to the classification of production completion operations center established to clarify the work, work, design and application of full swing time driven ABC. Due to the complexity of data acquisition and related production secrets, flexible resource and fixed assets in two types of operation center focuses on design ideas and steps; human resources operations center combining with D a month of actual production data show the time driven ABC set According to the data information obtained from the new and old methods, the advantage of the cost management by time driven activity based costing is illustrated.
Finally, summarize the D enterprise time driven ABC application design and Simulation of the implementation process, the methods of cost management to support the functions of the link, although the establishment of an initial foundation model and obtain the specific support data is cumbersome and time consuming, but once established subsequent use and update is very convenient, but also can bring great the benefits for the enterprise cost management and strategic decision. With the hope that the development of enterprise informatization and related application theory, time driven activity-based costing is an advanced cost management method can break the limitation of application at present, play a greater role in the broader field.

【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.72

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