SAP环境下T资产管理公司作业成本法应用研究

发布时间：2018-03-04 10:16

  本文选题：作业成本法　切入点：金融企业　出处：《北京交通大学》2017年硕士论文　论文类型：学位论文

【摘要】：作为国民经济和社会发展的重要支柱行业,金融业近年来高速发展,为了满足不同人群的需求,金融产品越来越多样化。我国金融行业在取得巨大进步的同时,也面临着愈发激烈的市场竞争,各金融机构的市场份额此消彼长。我国全面开放金融业意味着,不仅要规范体制以对国内机构进行管控,还要与管理水平优良的外资机构抢占市场。在这种市场环境下,同质化程度高的金融业务已不再能垄断市场,管理人员也不再只关心市场份额,越发重视成本管理,进行成本控制。本文就作业成本法在金融企业的应用展开研究,为金融企业提供全面、准确的成本信息。作业成本法起源于制造行业,在金融行业的应用较晚,但是国外有些金融机构已成功实施并取得良好成效。基于作业成本法的理论基础与国内外先进案例,本文通过分析作业成本法在金融企业实施的必要性和可行性,进行方案设计,并以T资产管理公司为例,模拟SAP系统环境处理数据。首先对作业成本法理论和SAP系统相关模块进行研究,通过对国内外文献的分析,梳理作业成本法的发展历程,并对其核心概念与核算原理深入研究。其次,设计金融企业实施作业成本法的方案,通过分析金融企业实施作业成本法的必要性和可行性,进行系统方案设计及流程方案设计。最后,以T资产公司为例,模拟SAP系统处理数据并得出结果进行分析,基于T资产管理公司的经营现状与成本管理问题,提出实施作业成本法所需满足的条件和遵循的规则,通过模拟SAP系统对某月费用及业务数据的处理,得出核算结果,并基于结果进行分析得出结论。论文研究的创新点主要体现在两个方面。一是以作业成本法为理论基础,以SAP财务控制模块为实施工具,将二者结合以实现成本控制,这将比传统成本控制方法更科学更准确地完成费用分摊;二是作业成本法是从制造业发起的,本文拟在金融企业实施作业成本法,得出相应结论并提出相关建议。本文将为管理人员经营决策提供数据支持,为金融企业进行成本管理提供一定的依据。
[Abstract]:As an important pillar of national economy and social development, the financial industry has developed rapidly in recent years. In order to meet the needs of different people, financial products are becoming more and more diversified. In the face of increasingly fierce market competition, the market share of financial institutions has been increasing and decreasing. The full opening of our financial industry means that we should not only regulate the system to regulate and control domestic institutions, In such a market environment, financial businesses with a high degree of homogeneity can no longer monopolize the market, and managers no longer only care about market share and attach more importance to cost management. This paper studies the application of activity-based costing in financial enterprises, and provides comprehensive and accurate cost information for financial enterprises. Activity-based costing originated from the manufacturing industry and was applied later in the financial industry. However, some foreign financial institutions have successfully implemented and achieved good results. Based on the theoretical basis of activity-based costing and advanced cases at home and abroad, this paper analyzes the necessity and feasibility of activity-based costing in financial enterprises. The project is designed, and T Asset Management Company is taken as an example to simulate the data processing of SAP system environment. Firstly, the theory of activity-based costing and the related modules of SAP system are studied, and the literature at home and abroad are analyzed. Combing the development course of activity-based costing, and deeply studying its core concept and accounting principle. Secondly, design the scheme of implementing activity-based costing in financial enterprises, and analyze the necessity and feasibility of implementing activity-based costing in financial enterprises. Finally, take T Asset Company as an example, simulate the SAP system processing data and get the result analysis, based on the management status and cost management problems of T Asset Management Company. The conditions and rules required for the implementation of activity-based costing are put forward, and the accounting results are obtained by simulating the processing of monthly cost and business data by SAP system. The innovation of this paper is mainly reflected in two aspects. One is based on the activity-based costing theory and the SAP financial control module as the implementation tool to achieve cost control. This will be more scientific and accurate than the traditional cost control methods to complete the cost allocation; second, the activity-based costing is initiated from the manufacturing industry, this paper intends to implement activity-based costing in financial enterprises. This paper will provide data support for managers' management decisions and provide some basis for financial enterprises to carry out cost management.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275.3;F832.39

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