作业成本法在LK化工有限公司的应用研究

发布时间：2018-01-08 06:06

本文关键词：作业成本法在LK化工有限公司的应用研究　出处：《辽宁大学》2014年硕士论文　论文类型：学位论文

【摘要】：目前来看经济形势已经向着全球化发展，市场竞争也趋近与白热化，化工制造企业之间的竞争变得越来越严峻，化工制造企业面临着比以往更加残酷的市场局面。2008年伊始我国的实体经济出现了显著的滑坡，随之而来的便是对产品成本控制提出空前的考验。化工产品成本是否可以准确的核算对化工企业的产品定价以及产品生产决策起着至关重要的作用。然而随着技术的发展，化工制造企业新开发的产品种类与日增多，生产和管理的自动化、机械化，使得化工产品成本中的直接人工成本所占比重大幅度下降，制造费用中的固定资产折旧费、维护维修费、车间管理人员工资等所占比重大幅度增加。从而使传统成本法核算提下所提供的产品成本数据信息已经出现严重失真的现象，进而造成化工企业在产品生产和销售决策上的失误。为此企业应该着眼于需找一种新的产品成本核算方法，通过新的成本核算方法来改进公司现行产品成本核算体系的不足，从而为企业生产经营决策提供准确的会计核算信息。作业成本法最早出现在二十世纪八十年代末的美国，是有美国的学者由Eric Kohler提出的，，在二十世纪九十年代初我国才引进这种全新的成本核算理念。作业成本法(Activity—Based Costing，ABC)，是一种以作业为产品成本核算中心的成本核算方法。本文以LK化工有限公司为例，系统分析了该公司在成本核算的现状以及所存在的问题，并进一步阐述了作业成本法在该公司实施的必要性和可行性。在此基础上，本文进一步讨论该化工企业如何实施在作业成本法下的产品成本核算以及两种核算方法下提供的产品成本数据信息对该企业制定经营决策所产生的不同影响。本文共分为六部分：其中第一部分介绍论文的研究背景、研究意义、研究思路和方法，并对作业成本法在我国和国外的研究现状进行了简明的阐述；第二部分详细介绍了作业成本法相关基本理论，是本文的理论基础；第三部分引入LK化工有限公司为例，对其使用作业成本法进行产品成本核算的必要性和可行性进行了分析；第四部分具体以该公司复膜胶车间为实例，详细阐述了该车间在作业成本法下的成本核算的实施过程，并与传统成本法下的核算结果作比较分析；第五部分比较分析两种成本核算方法对企业经营决策的影响；最后一部分为总结于展望。
[Abstract]:At present, the economic situation has developed towards the globalization, the market competition is also getting closer and hotter, and the competition between chemical manufacturing enterprises has become more and more severe. Chemical manufacturing enterprises are facing a more brutal market situation than ever before. At the beginning of 2008, the real economy of our country has seen a significant decline. The following is an unprecedented test of product cost control. Whether the cost of chemical products can be accurately accounted plays an important role in product pricing and product production decision in chemical enterprises. The development of art. The kinds of products newly developed by chemical manufacturing enterprises are increasing day by day, and the automation and mechanization of production and management have greatly reduced the proportion of direct labor cost in the cost of chemical products. The cost of depreciation of fixed assets, maintenance and repair of fixed assets in the cost of manufacturing. The proportion of workshop managers' wages has increased greatly, which makes the information of product cost data which is provided by traditional costing method have been seriously distorted. Therefore, the enterprises should focus on the need to find a new method of product cost accounting. The new cost accounting method is used to improve the deficiency of the current product cost accounting system, so as to provide accurate accounting information for the enterprise's production and operation decision. Activity-based costing first appeared in the United States at the end of 1980s, which was put forward by Eric Kohler. In 1990s, this new concept of cost accounting was introduced in our country. Activity-Based costing (ABC). This paper takes LK Chemical Co., Ltd as an example, systematically analyzes the current situation and existing problems in cost accounting of LK Chemical Co., Ltd. Furthermore, the necessity and feasibility of activity-based costing in the company are discussed. This paper further discusses how to implement the product cost accounting under activity-based costing and the different influences of the product cost data information provided by the two accounting methods on the business decision making. This paper is divided into six parts: the first part introduces the research background, research significance, research ideas and methods, and describes the current situation of activity-based costing research in China and abroad. The second part introduces the basic theory of activity-based costing in detail, which is the theoretical basis of this paper. The third part introduces LK Chemical Co., Ltd as an example to analyze the necessity and feasibility of using activity-based costing to calculate the product cost. In the 4th part, taking the plastic shop of the company as an example, the implementation process of the cost accounting in the workshop under the activity-based costing method is described in detail, and the results under the traditional costing method are compared and analyzed. Part 5th compares and analyzes the impact of two cost accounting methods on business decisions; The last part is summarized in the outlook.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F406.7

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