作业成本分析法在电煤物流成本管理中的应用研究

发布时间：2018-03-05 16:38

本文选题：作业成本法　切入点：成本管理　出处：《华北电力大学》2014年硕士论文　论文类型：学位论文

【摘要】：在市场竞争多变的环境下,发电企业面临着日益增长的经营压力。煤炭价格不断上涨等多方面原因引起了部分电厂的严重亏损。电煤的高额成本是电厂亏损的主要原因,与此同时发电企业的成本管理方式并未随着其经营模式及时做出相应的调整,尤其是以成本管理为基础的精细化管理方面相当薄弱,这些原因均使得电厂成本居高不下。传统的成本核算方法不够精准。由于间接成本、共用成本较多,发电企业比传统的制造业的核算与管理更为复杂。成本信息的不准确也会对发电企业的经营管理造成很严重的影响,进而导致决策失误。目前,电厂采用传统的会计成本核算法,而且基本上没有将电煤物流的成本与其它成本分开核算,这导致了企业对成本划分与归集的不细致,不能更好地理解电煤物流活动所引发的各项成本。物流是企业的第三利润源泉,因而在电煤物流领域引入作业成本法具有很重要的意义。在计算电煤物流成本时,先把电煤物流消耗的各种资源按资源动因分配到作业,再把各项作业汇集的作业成本按作业动因分配到成本对象。通过这种方式可以得出更为细致的电煤物流成本,从而优化发电企业的经济效益。本文首先介绍了选题的研究背景及运用作业成本法进行发电企业电煤物流成本分析的意义,并对国内外研究动态进行评述。其次,对电煤物流成本的现状进行分析。介绍了目前发电企业电煤物流活动的主要内容,对电煤物流的现状以及目前广泛应用的各种成本核算方法进行了梳理。在借鉴了前人研究成果并结合电煤物流特点的基础上,对电煤物流作业成本法的理论进行了综述,简要介绍了作业成本法的相关理论。详细说明了作业成本法在电煤物流系统中的应用,并对电煤物流成本的分析引入作业成本法的必要性和可行性进行了论证,并给出具体的理论实施方法。最后,设计出了一套完整的电煤物流作业成本模型,使用作业成本法对电煤物流成本进行核算,并与传统成本法下的核算结果作对比确定了作业成本法在使用中的优越性。
[Abstract]:Under the environment of changeable market competition, power generation enterprises are facing increasing operating pressure. The rising price of coal has caused serious losses in some power plants. The high cost of thermal coal is the main reason for the loss of power plants. At the same time, the cost management mode of power generation enterprises has not been adjusted in time with its management mode, especially the fine management based on cost management is very weak, these reasons make the cost of power plants remain high. The traditional cost accounting method is not accurate enough. Because of the indirect cost, the common cost is more, The accounting and management of power generation enterprises is more complex than the traditional manufacturing industry. The inaccuracy of cost information will also have a serious impact on the operation and management of power generation enterprises, and then lead to decision-making errors. At present, The traditional accounting cost accounting method is adopted in the power plant, and the cost of the power coal logistics is not accounted separately from the other costs, which leads to the indetail of the cost division and aggregation of the enterprise. Logistics is the third source of profit for enterprises, so it is very important to introduce activity-based costing in the field of thermal coal logistics. First, the various resources consumed by power coal logistics are allocated to the operation according to the resource driver, and then the activity cost collected by each activity is allocated to the cost object according to the activity driver. Through this way, the more detailed cost of power coal logistics can be obtained. So as to optimize the economic benefits of power generation enterprises. This paper first introduces the research background of this topic and the significance of using activity-based costing to analyze the cost of power coal logistics in power generation enterprises, and reviews the research trends at home and abroad. The current situation of power coal logistics cost is analyzed. The main contents of power coal logistics activities in power generation enterprises are introduced. The current situation of power coal logistics and various cost accounting methods widely used at present are combed. Based on the previous research results and the characteristics of power coal logistics, the theory of power coal logistics activity cost method is summarized. This paper briefly introduces the relevant theories of activity-based costing, explains in detail the application of activity-based costing in the power coal logistics system, and demonstrates the necessity and feasibility of introducing activity-based costing into the analysis of the cost of power coal logistics. Finally, a complete set of cost model of power coal logistics is designed, and the cost of power coal logistics is calculated by using activity-based costing method. Compared with the results of traditional costing, the advantages of activity-based costing are determined.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F253.7;F426.61

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