作业成本法在C机械加工企业的应用研究

发布时间：2018-04-29 03:01

本文选题：资源作业链作业成本法成本管理 + 　；参考：《财政部财政科学研究所》2014年硕士论文

【摘要】：长期以来,我国军工企业的特殊性质决定了该行业具有保护壁垒,也造成这些企业的财务管理功能弱化,尤其是成本管理观念淡漠。近几年,随着社会主义市场经济体制完善步伐加快,军工企业面临的行业环境也发生了巨大变化,行业内企业之间竞争不断加剧,产品成本的管理水平日益成为企业生存与发展的关键因素。本论文以从事机械精密加工的C企业为例,探索企业实施作业成本法对提高企业成本管理水平、资源分配效率以及企业核心竞争力的作用。本论文首先研究了作业成本法的起源、发展和在国内的应用情况,论述了作业成本法的理论框架和内容；然后结合案例企业的生产作业特点、成本管理问题,对案例企业进行作业类型划分、作业成本归集、作业成本动因分析、成本驱动作业总量和产品动因消耗量统计等一系列活动,并将成本费用计算、分配到最终产品上；最后,通过作业成本法与传统成本法计算结果的差异比较,可以清楚看到作业成本法对于提高企业成本信息质量、增强企业分配资源导向性所发挥的作用。论文研究认为,对于具有产品品种众多、作业环节复杂、不同产品耗用资源差异大、间接成本费用占制造成本比重大等共同特点的机械加工企业,采用作业成本法可以将成本细分到产品生产的作业链上,使企业管理者掌握资源消耗的实际情况、找到成本产生的根本原因,从而达到更合理分配企业资源的目的。论文建议实施作业成本法存在较多困难的企业,应先取得企业管理层的充分支持,才能够在加强信息化建设、改造管理模式和工作流程的同时实施作业成本法,实施方案应适当降低成本信息精准度要求,起到降低作业成本法实施难度的作用。而成本管理基础较好、信息化水平较高、财务人员专业力量较强的企业,应在作业成本法实施伊始就实现信息覆盖面全面、统计数据精准、计算口径标准的要求,更好地发挥作业成本法提升管理水平的作用。本论文的创新之处在于将作业成本计算的方法落实到了企业实际的生产经营环节上,应用企业真实的数据进行模拟计算和分析,使计算结果与传统核算结果的对比更具有实际意义,也使分析结果更能反映实际问题,对类似企业提高管理水平具有一定的借鉴作用。但由于个人深入研究的时间和能力非常有限,论文还存在许多不足之处。如,论文仅对案例企业的制造成本进行了研究;论文中涉及的少量生产组织性质费用,没有找到合适的归集途径,采取了平均分摊的办法；论文对部分作业类型的划分、作业成本的归集没有进一步细化；论文中部分数据的统计没有台账记录依据,是通过人为确定标准计算取得的数据,增加了个人主观因素的影响等等。
[Abstract]:For a long time, the special nature of the military enterprises in China has decided that the industry has protective barriers, and it has also resulted in the weakening of the financial management function of these enterprises, especially the indifference of the concept of cost management. In recent years, with the acceleration of the pace of improvement of the socialist market economic system, the industrial environment faced by military enterprises has also undergone tremendous changes, and competition among enterprises in the industry has been continuously intensified. The management level of product cost has become a key factor for the survival and development of enterprises. Taking C enterprise which is engaged in precision machining as an example, this paper explores the effect of Activity-Based costing (ABC) on improving the cost management level, resource allocation efficiency and core competitiveness of enterprises. This paper first studies the origin, development and application of activity-based costing in China, discusses the theoretical framework and content of activity-based costing, and then combines the characteristics of production activities of enterprises, cost management, A series of activities, such as activity type classification, activity cost aggregation, activity-based cost driver analysis, total cost driven activity and product driver consumption statistics, are carried out to calculate the cost and cost to the final product. By comparing the results of Activity-Based costing (ABC) and traditional costing, we can clearly see the role of ABC in improving the quality of enterprise cost information and enhancing the orientation of enterprise resource allocation. In this paper, the author thinks that for the mechanical processing enterprises which have many common characteristics, such as the variety of products, the complexity of operation links, the great difference in the consumption of resources among different products, and the large proportion of overhead cost to manufacturing cost, etc. Activity-based costing can be used to subdivide the cost into the activity chain of product production, so that the managers can grasp the actual situation of resource consumption, find out the root cause of the cost, and achieve the purpose of more reasonable allocation of enterprise resources. This paper suggests that enterprises with many difficulties in implementing activity-based costing should obtain the full support of enterprise management in order to implement ABC while strengthening information construction and reforming management mode and workflow. The implementation scheme should reduce the requirement of cost information accuracy and reduce the difficulty of Activity-Based costing (ABC). Enterprises with a good cost management foundation, a high level of informatization and strong professional strength of financial personnel should realize the requirements of comprehensive information coverage, accurate statistical data, and standard of calculation caliber at the beginning of the implementation of ABC. Better play the role of activity-based costing to improve the management level. The innovation of this paper is that the method of Activity-Based costing is applied to the actual production and management of the enterprise, and the real data of the enterprise is used to simulate the calculation and analysis. The comparison between the calculation results and the traditional accounting results is of practical significance, and the analysis results can reflect the actual problems more effectively, which can be used for reference to improve the management level of similar enterprises. However, due to the limited time and ability of individual in-depth research, there are still many shortcomings in the thesis. For example, the paper only studies the manufacturing costs of the case enterprises; the small amount of production organization cost involved in the paper, which does not find a suitable way of gathering, and adopts the method of evenly sharing; the classification of some types of activities. The collection of activity cost is not further refined; the statistics of some of the data in the paper have no basis of account records. The data obtained by artificial determination of standard calculation increase the influence of individual subjective factors and so on.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.72;F426.4

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