作业成本法视角下HSTP汽车组件有限公司成本控制研究

发布时间：2018-02-12 08:41

本文关键词： 作业成本法成本控制汽车零部件企业　出处：《沈阳工业大学》2016年硕士论文　论文类型：学位论文

【摘要】：国内汽车零部件行业伴随着我国汽车行业的发展而逐渐发展起来,在汽车零部件行业蓬勃发展和全球激烈竞争的今天,在残酷的市场竞争中如何拔得头筹,这就需要汽车零部件企业改变成本控制传统观念,开展全面成本控制,对于汽车零部件企业来说,研究和应用成本控制理论、方法与技术并成功地运用是无法取代的部分。只有在准确核算各类产品成本的前提下才能进行有效的成本控制和管理,对症下药,解决企业生产环节上的成本控制疏漏问题。论文从选题背景及研究意义入手,通过对国内外学者成本控制及作业成本法的相关理论、文献进行深入学习与研究,以HSTP汽车组件有限公司为例,对HSTP汽车组件有限公司的成本控制现状进行详实的剖析与探究,经过分析得出HSTP汽车组件有限公司成本控制存在的问题,如成本核算不精确、成本考核体系不合理、企业未设立成本控制部门以及与工时无关的费用的增加。针对这些存在的问题,对HSTP汽车组件有限公司的成本控制进行了改进研究,建议设立成本控制部门,对其成本考核体系重新设立,并且引入作业成本法,分析其在HSTP汽车组件有限公司应用的可行性以及实施的必要性,对作业成本法在核算过程中如何对其成本进行控制做了详实的分析,最后对作业成本法与传统成本法在产品成本核算方面存在的差异进行比较,得出作业成本法对成本控制更有利。为了保证作业成本法的合理实施,本文有针对性的提出了作业成本法在HSTP汽车组件有限公司中得以实施的保障措施,并得出运用作业成本法进行HSTP汽车组件有限公司成本控制优于传统成本法,更有利于HSTP汽车组件有限公司竞争优势的显现。
[Abstract]:With the development of automobile industry in our country, the domestic auto parts industry is developing gradually. With the vigorous development of auto parts industry and the fierce global competition, how to get the top position in the cruel market competition? This requires auto parts enterprises to change the traditional concept of cost control and carry out overall cost control. For auto parts enterprises, research and application of cost control theory, Methods and techniques are irreplaceable parts. Only when the cost of all kinds of products is accurately accounted for is effective cost control and management. This paper starts with the background and significance of the selected topic, and through the relevant theories of cost control and activity-based costing at home and abroad, makes a deep study and research on the literature. Taking HSTP Automotive components Co., Ltd. as an example, the cost control status of HSTP Automotive components Co., Ltd. is analyzed and explored in detail. Through the analysis, the problems in cost control of HSTP Automotive components Co., Ltd are obtained, such as inaccurate cost accounting. The cost assessment system is unreasonable, the cost control department is not set up in the enterprise and the increase of the cost independent of working hours. In view of these problems, the cost control of HSTP Automotive components Co., Ltd. is improved and studied. It is suggested to set up a cost control department, to re-establish its cost assessment system, and to introduce activity-based costing to analyze the feasibility and necessity of its application in HSTP Automotive components Co., Ltd. This paper makes a detailed analysis on how to control the cost of activity-based costing in the process of accounting, and finally compares the differences between ABC and traditional costing in product cost accounting. In order to ensure the reasonable implementation of activity-based costing, this paper puts forward the protection measures of Activity-based costing in HSTP Automotive components Co., Ltd. It is concluded that the cost control of HSTP Automotive components Co., Ltd. by Activity-Based costing is superior to the traditional cost method, which is more favorable to the presentation of the competitive advantage of HSTP Automotive components Co., Ltd.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F426.471;F406.7

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