基于精益会计的成本改善收益核算研究

发布时间：2018-02-15 07:52

本文关键词： 精益会计成本改善生命周期成本收益核算　出处：《山东大学》2015年硕士论文　论文类型：学位论文

【摘要】：企业在推行成本改善活动的过程中,收益核算问题一直困扰着项目执行人员和财务人员,这主要表现在项目执行人员开展了大量的工作并认为收效明显,但与财务部门测算的结果相去甚远,有时甚至表现相反。这种差异的存在,严重制约业务人员的工作积极性,阻碍成本改善项目的顺利推进。我们迫切需要一套适合我国制造业的成本改善收益计算的理论与方法,以客观地记录精益活动效果,科学地反映成本改善成绩,积极推动成本改善工作向更深层次挖潜,为企业带来更丰厚的改善收益。本文运用文献研究法、实证研究法、对比分析法,理论与实践相结合,阐述在成本改善活动中,研究以价值流为核心构建精益单位,提取价值链各环节成本指标,应用精益会计的核算方法,在产品的全生命周期内以价值流成本法核算成本改善收益。本文以S集团公司推土机铲刀成本改善为例进行案例验证与解读。介绍如何以推土机铲刀价值流为核心构建精益单位,提取该产品设计环节、采购环节、生产环节、销售环节以及价值流延伸环节的成本核算指标,计算改善前后的价值流成本差异,作为成本改善收益。对以价值流成本法和传统的财务会计核算法得出的改善收益之间存在的差异进行分析。阶段性成本改善工作的效果,可以借助于一系列指标数值的变化评价。文中案例不但进一步验证了计算模型的通用性,也比较契合我国制造型企业成本改善工作的现状,其中的理论与方法,对我国制造型企业具有很好的借鉴意义。
[Abstract]:In the process of carrying out the cost improvement activities, the problem of income accounting has always troubled the project executors and financial personnel, which is mainly reflected in the large amount of work carried out by the project executives and the obvious results achieved. However, the results are far from those calculated by the financial department, sometimes even opposite. The existence of this difference seriously restricts the enthusiasm of the business personnel. We urgently need a set of theories and methods suitable for the cost improvement and income calculation of our manufacturing industry in order to objectively record the effect of lean activities and scientifically reflect the results of cost improvement. Actively promote the cost improvement work to a deeper level, bring a more substantial improvement benefits for enterprises. This paper uses literature research, empirical research, comparative analysis, the combination of theory and practice, expound in the cost improvement activities, This paper studies how to construct lean unit with value flow as the core, extract the cost index of each link of value chain, and apply the method of lean accounting. In this paper, the cost improvement of bulldozer knife in S Group Company is taken as an example to verify and interpret the cost improvement. How to take the value stream of bulldozer blade as the core is introduced in this paper. The mind constructs lean units, The cost accounting indexes of the product design link, purchasing link, production link, sales link and value flow extension link are extracted, and the difference of value flow cost before and after improvement is calculated. As a cost improvement benefit, this paper analyzes the difference between the value flow cost method and the traditional financial accounting method. The case study not only verifies the generality of the calculation model, but also accords with the current situation of cost improvement in manufacturing enterprises in China. It has good reference significance to our manufacturing enterprises.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.72;F425

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