QG公司轻烃回收作业成本核算与控制研究
发布时间：2018-08-25 15:08
【摘要】：随着世界经济一体化进程的加快及全球金融危机所带来的影响，企业管理者所面临的最具挑战性的问题是为了保证持续发展，如何控制成本。 作业成本法于90年代迅速传入中国，该方法有效地克服了传统成本计算方法对间接费用分配不均而导致的成本信息失真的缺陷，不仅得到了理论界的一致认同，在实务界也得到了广泛的运用。 本文首先从企业作业成本核算研究出发，在对作业成本基本概念和应用条件分析基础上，依托轻烃厂真实工艺流程，采用规范研究与实地研究相结合的方法，通过对轻烃回收行业作业与成本动因、核算对象、成本项目构成等要素的分析，建立一套适合轻烃行业企业的作业成本核算体系，然后与传统的成本核算方法下产品的成本状况进行对比，分析作业成本法的优势所在；其次，为该企业量身打造基于标准生产的成本控制标准体系，，为企业在实际过程中运用作业成本法进行成本控制提供理论支持，并且可以为同行企业实施作业成本法进行成本核算与控制提供一定的借鉴。最后，为加快作业成本体系在我国企业中的推广应用，提出合理化建议。文章最后对相关结论进行了总结，并对后续的研究进行了展望。
[Abstract]:With the acceleration of the process of world economic integration and the impact of the global financial crisis, the most challenging problem facing enterprise managers is to ensure sustainable development and how to control costs. Activity-Based costing (ABC) was introduced into China in the 1990s. This method effectively overcomes the defects of the traditional cost calculation method which leads to the distortion of cost information caused by the uneven distribution of indirect costs, and is not only accepted by the theoretical circles. It is also widely used in practice. In this paper, based on the analysis of the basic concepts and application conditions of activity-based cost, and relying on the real technological process of light hydrocarbon plant, the method of combining normative research with field research is adopted in this paper. Based on the analysis of activities and cost drivers, accounting objects and cost items composition of light hydrocarbon recovery industry, a set of activity-based cost accounting system suitable for light hydrocarbon industry enterprises is established. Then compared with the traditional cost accounting method, we analyze the advantages of activity-based costing. Secondly, we create the standard system of cost control based on standard production for the enterprise. It provides a theoretical support for the cost control of enterprises using activity-based costing in the actual process, and can provide some reference for the cost accounting and control of the same enterprises. Finally, in order to accelerate the popularization and application of activity-based cost system in Chinese enterprises, some reasonable suggestions are put forward. At the end of the paper, the related conclusions are summarized, and the future research is prospected.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.72;F426.22
本文编号：2203257
[Abstract]:With the acceleration of the process of world economic integration and the impact of the global financial crisis, the most challenging problem facing enterprise managers is to ensure sustainable development and how to control costs. Activity-Based costing (ABC) was introduced into China in the 1990s. This method effectively overcomes the defects of the traditional cost calculation method which leads to the distortion of cost information caused by the uneven distribution of indirect costs, and is not only accepted by the theoretical circles. It is also widely used in practice. In this paper, based on the analysis of the basic concepts and application conditions of activity-based cost, and relying on the real technological process of light hydrocarbon plant, the method of combining normative research with field research is adopted in this paper. Based on the analysis of activities and cost drivers, accounting objects and cost items composition of light hydrocarbon recovery industry, a set of activity-based cost accounting system suitable for light hydrocarbon industry enterprises is established. Then compared with the traditional cost accounting method, we analyze the advantages of activity-based costing. Secondly, we create the standard system of cost control based on standard production for the enterprise. It provides a theoretical support for the cost control of enterprises using activity-based costing in the actual process, and can provide some reference for the cost accounting and control of the same enterprises. Finally, in order to accelerate the popularization and application of activity-based cost system in Chinese enterprises, some reasonable suggestions are put forward. At the end of the paper, the related conclusions are summarized, and the future research is prospected.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.72;F426.22
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