基于价值链的陕北矿区煤炭企业作业成本核算体系研究

发布时间：2019-01-26 17:28

【摘要】：经济新常态下,煤炭需求放缓,供给端产能过剩,导致诸多煤炭企业陷入困境,亟需降本降耗。陕西是我国煤炭业大省,陕北矿区是当前陕西煤炭主产矿区。在持续低迷的市场背景下,陕北矿区各煤炭企业也亟需强化成本控制,以进一步提升竞争力。基于价值链分析的作业成本核算方法,有利于煤炭企业强化成本管控。鉴于此,本文在全面综述了国内外文献的基础上,分析了陕北矿区煤炭企业当前的成本核算方法和应用作业成本核算方法的必要性与可行性,随后基于价值链分析,设计了该矿区煤炭企业普遍适用的作业成本核算体系,并进行了案例应用和分析。主要的研究工作及成果如下:(1)通过实地调研和统计分析,发现陕北矿区煤炭企业当前仍然普遍采用传统成本核算方法和体系。由于该方法比较粗放、成本信息缺乏明细、间接费用分配不合理以及资源消耗无法追本溯源。因此,该矿区多数煤炭企业在成本管控方面并不理想。(2)通过对陕北矿区典型生产流程和价值链的分析,发现陕北矿区煤炭企业的生产条件普遍优越,生产流程和价值链相对简单,这为基于价值链的作业成本核算体系的设计和应用提供了便利条件。(3)结合陕北矿区煤炭企业的普遍实际,基于价值链分析,设计了作业成本核算体系。内容包括设计的目标和原则、作业成本核算流程、账务处理程序、应用中需要注意的主要问题等。(4)将所设计的基于价值链分析的作业成本核算体系,在陕北矿区H煤矿进行了实例应用。结果显示,应用该作业成本核算体系后,H煤矿能清晰辨识生产过程中的价值链和具体作业,能获取各项具体作业的成本信息,间接费用的分配更加符合企业实际。同时,该核算体系所提供的成本信息,为企业强化成本管控提供重要依据。
[Abstract]:In the new normal economy, coal demand is slowing and supply end capacity is overcapacity. Many coal companies are in trouble and need to reduce cost and consumption. Shaanxi is a big province of coal industry in our country, and the mining area of north Shaanxi is the main mining area of coal in Shaanxi at present. Under the background of continuous downturn, coal enterprises in northern Shaanxi mining area also need to strengthen cost control in order to further enhance their competitiveness. Activity-based costing method based on value chain analysis is helpful for coal enterprises to strengthen cost control. In view of this, based on a comprehensive review of domestic and foreign literature, this paper analyzes the necessity and feasibility of the current cost accounting methods and the application of activity-based costing methods in coal enterprises in northern Shaanxi mining area, and then based on the value chain analysis, In this paper, the operating cost accounting system for coal mining enterprises is designed, and the case application and analysis are carried out. The main research work and results are as follows: (1) through field investigation and statistical analysis, it is found that traditional cost accounting methods and systems are still widely used in coal enterprises in northern Shaanxi mining area. Because the method is extensive, the cost information is lack of detail, the indirect cost allocation is unreasonable, and the resource consumption can not be traced back to the source. Therefore, most coal enterprises in this mining area are not ideal in cost control. (2) through the analysis of typical production process and value chain in northern Shaanxi mining area, it is found that the production conditions of coal enterprises in northern Shaanxi mining area are generally superior. The production process and value chain are relatively simple, which provides convenient conditions for the design and application of activity-based costing system based on value chain. (3) combined with the general reality of coal enterprises in northern Shaanxi mining area, based on value chain analysis, The system of Activity-Based costing (ABC) is designed. The contents include the objectives and principles of the design, the process of Activity-based costing, the accounting process, the main problems to be paid attention to in the application. (4) the ABC accounting system based on value chain analysis is designed. A case study was carried out in H coal mine in northern Shaanxi mining area. The results show that the H coal mine can clearly identify the value chain and specific activities in the production process, obtain the cost information of each specific activity, and the distribution of indirect costs is more in line with the actual situation of the enterprise. At the same time, the cost information provided by the accounting system provides an important basis for enterprises to strengthen cost control.
【学位授予单位】：西安科技大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F406.72;F426.21

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