作业成本法在中小型家纺企业的应用研究

发布时间：2018-02-02 19:24

本文关键词： 作业成本法传统成本核算法中小型家纺企业　出处：《山东财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着计算机技术和大量自动化设备在生产企业的广泛应用,制造费用在生产成本中所占的比例越来越高,同时随着人们生活水平的提高,人们对产品的花色、品种、工艺等的要求也越来越高,这就对企业的产品核算提出了更高的要求。而传统成本核算方法对产品的复杂性和工艺的多样性不加以区分,只是以数量为基础对各种间接费用进行分配,这种分配方法比较简单,在制造环境没有很大变化的条件下是可以满足企业的管理需要的;但随着生产技术的不断进步和自动化程度的不断提高,其对成本核算的精确性和准确性也受到了挑战,甚至产生了成本扭曲现象,无法满足企业经营管理的需要,也无法为决策者提供有用的信息。作业成本法的基础是产品消耗作业,作业消耗资源。每一项作业都会消耗一定的资源,当产品消耗掉资源后就产生了一定的成本,而使用作业成本法可以有效的将上述成本赋予每一产品中,这与传统的成本计算方法有很大的不同,也是优势之一,它能够及时、准确地提供相关成本信息。在国外,这种方法被广泛重视并应用,美国一些大型企业如IBM、ATT、朗讯科技等都采用了这种方法,普遍反响良好;近年来这一方法在国内受到重视并且在一些大中型企业开始了研究和实践。本文首先阐述了作业成本法管理思想的发展历程,继而从作业成本法的基本理论分析入手,不仅分析和比较了作业成本法与传统核算方法的差异,而且就基本的一些知识和理论来源进行了讨论,并指出了传统成本核算方法下间接费用分配的不合理性,有着很大的弊端;继而通过对中小型家纺企业的成本核算现状进行分析,指出在中小型家纺企业实行作业成本法的必要性和重要性;最后,文章通过笔者所在的MJ家纺企业的实际情况,通过目前所采用的成本方法,采集、整理相关数据,得出作业成本法的核算方法更为精确,更能增强市场竞争力,更能为管理者决策提供重要参考。但同时也指出了在实施过程中可能遇到的问题和障碍。企业管理中成本控制管理至关重要。作业成本法作为企业管理的重要分支,能够帮助企业有效地将成本控制在一定的范围之内,使得一些不可控的间接成本变为可控,进而逐步减免或消除非增值作业,从而对企业更好的进行管理和指导,有效提高企业的核心竞争力,企业可结合自身情况加以利用,万不可盲目模仿。
[Abstract]:With the wide application of computer technology and a large number of automation equipment in production enterprises, the proportion of manufacturing costs in production costs is increasing. At the same time, with the improvement of people's living standards, people design products. The requirements of varieties and processes are higher and higher, which puts forward higher requirements for the product accounting of enterprises. However, the traditional cost accounting methods do not distinguish between the complexity of products and the diversity of processes. Only on the basis of quantity to allocate various indirect costs, this allocation method is relatively simple, in the manufacturing environment has not changed a lot of conditions can meet the management needs of enterprises; However, with the continuous progress of production technology and the continuous improvement of automation, the accuracy and accuracy of cost accounting has been challenged, and even cost distortion has been produced. It can not meet the needs of enterprise management, nor can it provide useful information for decision makers. Activity-based costing is based on product consumption activities, activities consume resources, and each job will consume a certain amount of resources. When the product consumes the resources, there will be a certain cost, and the use of activity-based costing can effectively assign the cost to each product, which is very different from the traditional cost calculation method, and is one of the advantages. It can provide relevant cost information timely and accurately. In foreign countries, this method has been widely paid attention to and used by some large American enterprises such as IBM ATT, Lucent Technology and so on. The general response is good; In recent years, this method has been paid attention to in our country and started to study and practice in some large and medium-sized enterprises. From the basic theory analysis of activity-based costing, not only the differences between ABC and traditional accounting methods are analyzed and compared, but also some basic knowledge and theoretical sources are discussed. It also points out the irrationality of indirect cost allocation under the traditional cost accounting method, which has great disadvantages. Then through the analysis of the current situation of cost accounting in small and medium-sized home textile enterprises, the necessity and importance of carrying out activity-based costing in small and medium-sized home textile enterprises are pointed out. Finally, the article through the author of MJ home textile enterprises, through the current cost method, collection, collation of relevant data, the Activity-Based costing accounting method is more accurate. Will enhance market competitiveness. It also points out the problems and obstacles that may be encountered in the process of implementation. Cost control management is very important in enterprise management. Activity-based costing is an important part of enterprise management. Branch. It can help enterprises to effectively control the cost within a certain range, make some uncontrollable indirect costs controllable, and then gradually reduce or eliminate non-value-added activities. In order to better manage and guide the enterprise, effectively improve the core competitiveness of the enterprise, enterprises can be used according to their own situation, must not blindly imitate.
【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】：F426.81;F406.7

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