作业成本法在东风史密斯公司的应用研究

发布时间：2018-04-01 19:21

本文选题：作业成本　切入点：汽车企业　出处：《华中科技大学》2015年硕士论文

【摘要】：东风史密斯公司是国内一家半挂车制造与销售企业,目前,我国具备生产资质的挂车企业有近300家,而这些企业要争夺年仅20万辆的市场需求量,竞争非常激烈,为赢得市场,半挂车企业必须保持成本上的领先优势,成本控制成了企业经营管理中一个永恒的话题,越来越多的企业意识到传统成本核算方法带来的成本核算不准确问题。本论文运用作业成本法的理论与方法对东风史密斯公司所面临的成本核算问题进行了分析,东风史密斯公司目前采用传统的成本核算方法,存在着制造费用在产品成本上的分摊不准确、自制部件成本核算不准确、销售服务成本在产品销售成本上的分摊不合理等等问题。论文结合东风史密斯公司的实际情况,从产品多样化、生产工艺流程复杂、市场竞争外部环境和内部经管对成本控制的需求等多个方面分析了公司实施作业成本法的可行性与必要性。在此基础上,论文系统的提出了东风史密斯公司实施应用作业成本法核算的设计思路,基于作业成本法理论,从分析东风史密斯的生产作业入手,建立作业中心及作业成本库,分析作业动因和资源动因等。另外从核算体系角度,提出了如何设置作业成本账户,设置作业成本凭证和计算表单等等。最后,本论文分析并提出了作业成本法的实施措施以保证东风史密斯公司顺利实施作业成本法。
[Abstract]:Dongfeng Smith company is a domestic trailer manufacturing and sales enterprise, at present, our country has the production qualification of the trailer enterprise with nearly 300 companies, and these companies to compete for the market demand of only 200 thousand cars, the competition is very fierce, in order to win the market, enterprises must keep the semi-trailer cost advantage on cost. Control has become an eternal topic of enterprise management, cost accounting, more and more enterprises realize the traditional cost accounting method has accurate cost accounting. This paper using the theory and method of Activity-Based Costing in the face of Dongfeng Smith company was analyzed, Dongfeng Smith currently use cost accounting method the traditional allocation exists in manufacturing cost in the product cost is not accurate, the self-made parts cost accounting is not accurate, sales and service costs in the cost of goods sold on not sharing Reasonable and so on. This thesis combines the actual conditions of Dongfeng Smith company, from product diversification, the production process is complex, the market competition of the external environment and internal management aspects of cost control needs to analyse the feasibility of implementation of activity-based costing and necessity. On this basis, the paper puts forward the design idea of the system of Dongfeng Smith the company application of activity-based costing, activity-based costing method based on the theory, starting from the analysis of Dongfeng Smith production operations, the establishment of activity center and the cost of operating the database, analysis of work motivation and resources motivation. In addition from the accounting point of view, put forward how to set up the operation cost account, cost calculation and setting document forms etc. Finally in this thesis, and put forward the implementation measures of ABC to ensure the smooth implementation of Dongfeng Smith ABC company.

【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.72;F426.4

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