J公司成本管理研究

发布时间：2018-07-04 12:41

本文选题：标准成本法 + 作业成本法　；参考：《华中科技大学》2014年硕士论文

【摘要】：科技发展尤其是互联网时代的到来,对我国国内的生产环境产生了巨大的影响。玻璃制造企业生产环境由以前简单、稳定、周期长、大规模的生产方式被复杂、多样化、周期短、小规模的生产方式所取代;而电子技术革命又带来了生产的高度自动化也为这种新的生产方式提供的足够技术支持,在此基础上产生了一系列的生产管理模式,如适时生产系统、全面质量管理、单元制造等这种完全改变以往生产模式的生产管理方式对成本结构产生很大影响--直接费用比例不断下降,间接费用比例不断上升,对之前的成本计算方法产生了不小的冲击,现行的成本计算方法已无法满足玻璃制造企业小批量、短周期、工艺越来越复杂的多品种产品生产方式,会计成本信息已经产生信息失真甚至扭曲的情况,严重影响企业管理层的决策,给企业带来严重的损失,必须对传统的成本处理方法做出改进以适应现在的生产环境的变化。本文通过对标准成本法和作业成本法的研究,发现虽然两者虽然不可避免的存在着差异,但是它们之间并不存在着绝对的矛盾,它们之间的优缺点在一定程度上可以相互补充。因此,本文把作业成本法对于间接费用的分配作用于标准成本法的成本核算流程中,将两种方法的优点融合起来,同时做出一定程度上的改变,增强它的适用性,并将其应用在国内一家制造型企业,论述该方法的可操作性。本文第一部分论述研究的学术背景和研究目标;第二部分论述两种成本系统的相关理论;第三部分介绍分析案例公司的现状;第四部分结合案例介绍标准作业成本法说明标准作业成本法的优势;第五部分总结和对其未来的展望。
[Abstract]:The development of science and technology, especially the arrival of the Internet era, has had a great impact on the domestic production environment. The production environment of glass manufacturing enterprises is replaced by simple, stable, long-cycle and large-scale production mode, which is complicated, diversified, short cycle and small scale production mode. The electronic technology revolution has also brought about the high degree of automation in production and provided sufficient technical support for this new mode of production. On this basis, a series of production management models have emerged, such as timely production systems, total quality management. This kind of production management mode, such as cell manufacturing, which completely changes the former production mode, has a great impact on the cost structure-the proportion of direct costs is decreasing and the proportion of overhead costs is increasing, which has had a great impact on the former cost calculation methods. The current cost calculation method can no longer meet the small batch, short period, and more complex process of multi-product production mode in glass manufacturing enterprises, accounting cost information has been distorted or even distorted. It is necessary to improve the traditional cost treatment method in order to adapt to the change of production environment. Through the study of standard cost method and activity based costing, it is found that although there are inevitable differences between them, there is no absolute contradiction between them, and their advantages and disadvantages can be supplemented to a certain extent. Therefore, in this paper, the distribution of overhead costs is applied to the cost accounting process of standard cost method, and the advantages of the two methods are combined together, and at the same time, some changes are made to enhance its applicability. It is applied to a manufacturing enterprise in China, and the maneuverability of this method is discussed. The first part of this paper discusses the academic background and research objectives; the second part discusses the related theories of the two cost systems; the third part introduces the analysis of the current situation of case companies; The fourth part introduces the advantages of standard activity-based costing and summarizes its future prospects.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.71

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