作业成本法在BF公司的应用研究

发布时间：2017-12-31 03:32

本文关键词：作业成本法在BF公司的应用研究　出处：《山东财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：20世纪下半叶,随着生产技术水平的提高和生产方式的改变,企业成本构成也发生了变化,间接成本在产品成本中的比重大幅提高,甚至超过了直接成本的比重。而传统成本计算方法存在的缺陷,无法适应这种变化,扭曲了成本核算数据,误导了管理者的决策。作业成本法是针对上述生产变革而发展起来的管理会计新学科,它以“成本驱动因素”理论为基础,有效避免了传统成本法的不足,能够提供企业管理者更准确和更为需要的成本信息。我国财政部在2013年发布了《企业产品成本核算制度(试行)》,该制度规定制造企业可以采用作业成本法对成本进行核算。作业成本法作为一种先进的成本核算方法在我国企业的应用也有了制度的依据和保证。论文以生物医药企业BF公司为研究对象。首先阐述了作业成本法的基本概念和一般理论,并与传统成本法进行了比较,指出了作业成本法的优势所在。其次论文介绍了BF公司的概况和组织结构,重点分析了生物医药行业生产流程的特点,论述了BF公司成本核算现状及存在的问题,进一步说明传统的成本方法已不适应BF公司的企业现状,BF公司目前已经具备了作业成本法核算的基础和环境。随后论文应用作业成本法对BF公司在20××年12月主要生产线生产的产品成本进行了计算,并与传统成本法计算的成本结果进行了比较,对差异进行了分析。通过比较分析,证明了作业成本法的计算结果更为有效和准确,作业成本法在企业中的应用能够提高企业的成本管理水平。最后论文对应用中发现的问题提出了解决方法,并对下一步作业成本法在BF公司的全面实施提出了几点建议,论文提出的方法和结论希望对其他生物医药企业及BF公司应用作业成本法进行成本核算以及管理决策提供帮助。
[Abstract]:The second half of twentieth Century, with the improvement of production technology and production change, also changed the composition of enterprise cost, the proportion of indirect cost in the product cost increase, even more than the direct cost proportion. And the defects of the traditional cost calculation method exist, can not adapt to this change, distort the cost accounting data, misleading the manager's decision. ABC is a new subject for the production management accounting reform and development, it is based on the theory of "cost drivers", effectively avoid the traditional cost method is not enough, the enterprise managers can provide more accurate and more cost information needed by China's Ministry of Finance issued. The product cost accounting system "enterprises in 2013 (Trial)", the system provides manufacturing enterprises can use Activity-Based Costing to calculate the cost. ABC as an advanced Cost accounting method in the application of Chinese enterprises also have a basis and guarantee system. Based on the biological medicine enterprise BF company as the research object. Firstly expounds the basic concepts of costing and general theory, and compared with the traditional cost method, points out the advantages of activity-based costing. Secondly the paper introduces general situation and organizational structure of BF company, analyzes the production process characteristics of bio pharmaceutical industry, discusses the cost accounting situation of BF company and the existing problems, further shows the cost of traditional methods can not adapt to the BF company's present situation, BF company currently has a good foundation and the environment of activity-based costing. Then product the cost of BF company in 20 years * * December the main production line of the application of activity-based costing is calculated, and calculation results were compared with the traditional cost method of cost, difference Are analyzed. Through comparative analysis, proved that the activity-based costing calculations is more effective and accurate, the application of Activity-Based Costing in the enterprise can improve the level of enterprise cost management. Finally the paper puts forward solutions to the problems found in the application, and puts forward some suggestions for the full implementation of ABC one step in BF, method and conclusion of this paper proposed that cost accounting and management decisions of other biological pharmaceutical enterprises BF company and the application of activity-based costing to provide help.

【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F406.7

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