作业成本法在M企业的应用研究

发布时间：2018-05-11 15:13

本文选题：制造企业 + 产品成本　；参考：《宁夏大学》2017年硕士论文

【摘要】：当今社会生产力飞速的成长,让人们在生产和购买商品的过程中有了更多的选择,同时也缩短了产品的寿命期限,这样的市场背景倒逼企业加大研究开发力度来应对与日俱增的竞争压力。然而,面临的最大问题之一就是研发费用等间接成本的增加,如果在分配这种产品成本的过程中仍然沿用传统成本法来进行计算,必然会导致成本信息不够准确,不利于管理者做出有利的生产决策信息。因此,企业可以通过运用作业成本法来弥补传统成本法在产品成本管理过程中对间接成本分配失真的缺陷。在国内外学者多年来不懈探索下,作业成本法的理论基础已经取得了较为完善的发展,并且在机械化程度较高的企业当中有着广阔的应用前景。在制造业,运用作业成本法不仅可以保证对产品成本的有效控制,同时可使企业在日益激烈的市场竞争中求得生存,进而满足客户日益变化的物质需求,最终提升企业的经济效益。本文先对作业成本法的相关概念和一般程序做出详细介绍,然后运用实证分析法引入现行成本核算为传统成本法的M制造企业,针对作业成本法在M制造企业的应用进行对比分析,设计出一套适用于该企业的作业成本核算体系,最后提出各环节相应的保障措施。
[Abstract]:With the rapid growth of social productivity today, people have more choices in the process of producing and buying goods, and at the same time shorten the life span of products. This market background forces companies to step up research and development to cope with growing competitive pressure. However, one of the biggest problems is the increase of indirect costs such as R & D costs. If the traditional cost method is still used in the process of allocating the cost of this kind of products, it will inevitably lead to inaccurate cost information. It is not good for managers to make favorable production decision information. Therefore, enterprises can use activity-based costing (ABC) to compensate for the distortion of indirect cost distribution in the process of product cost management. Under the unremitting exploration of domestic and foreign scholars for many years, the theoretical basis of activity-based costing has made relatively perfect development, and has a broad application prospect in enterprises with high degree of mechanization. In the manufacturing industry, activity-based costing can not only guarantee the effective control of product cost, but also enable enterprises to survive in the increasingly fierce market competition, and then to meet the ever-changing material needs of customers. Finally, improve the economic benefits of enterprises. This paper introduces the concept and general procedure of activity-based costing in detail, and then uses empirical analysis to introduce the current cost accounting as the traditional cost of M manufacturing enterprises. Based on the comparative analysis of the application of activity-based costing in M manufacturing enterprises, a set of activity-based cost accounting system is designed for this enterprise. Finally, the corresponding safeguard measures are put forward for each link.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.72;F426.4

【参考文献】