KS公司作业成本法应用研究

发布时间：2018-02-23 17:42

本文关键词： 成本核算作业成本法成本动因　出处：《辽宁大学》2016年硕士论文　论文类型：学位论文

【摘要】：作业成本法自提出以来,在成本核算领域受到高度重视,被认为是成本核算系统的改革,是管理会计的重大发展成就之一。现代制造企业先进的制造环境促成了作业成本法的产生,它弥补了传统成本法在制造业成本核算中的一些不足,具有很强的实用性,因此被许多企业所应用。作业成本法改变了传统成本法对制造费用的分配,为企业提供更加准确、客观和有效的成本信息。本文将以KS公司为例,研究KS公司的成本核算问题。KS公司是一个生产矿井提升机的中型制造企业,对于这种制造业企业来说,繁多的产品品种与小批量的生产模式,使得传统成本法中成本核算的偏差被放大。随着KS公司的规模在不断地扩大,产品种类日渐增多,KS公司对成本核算的要求也变得越来越高。简单的成本归集与分摊的方法已经不能适应KS公司快速的发展和对成本准确性的要求。针对KS公司的成本核算现状,本文提出以实施作业成本法来改善现有的成本核算问题。首先,本文将介绍论文的研究背景,研究意义,研究方法与内容。然后,本文将给出作业成本法的相关理论概述,包括作业成本法的核算过程,以及作业成本法与传统成本法的区别。接下来,本文将分析KS公司成本核算现状及其存在的问题,并分析产生这些问题的原因,进而提出以实施作业成本法来改善现有的成本核算问题。然后,本文将详细介绍KS公司实施作业成本法的具体步骤及作业成本法与传统成本法的差异评价。最后本文将给出KS公司实施作业成本法时可能遇到的难点及应对措施。
[Abstract]:Activity-Based costing (ABC) has been attached great importance to in the field of cost accounting since it was put forward, and it is considered to be the reform of cost accounting system. The advanced manufacturing environment of modern manufacturing enterprises has contributed to the production of activity-based costing, which makes up for the shortcomings of traditional costing in manufacturing cost accounting and has strong practicability. Therefore, Activity-Based costing (ABC) has changed the distribution of manufacturing costs by traditional costing, and provided more accurate, objective and effective cost information for enterprises. In this paper, KS Company will be taken as an example. To study the cost accounting problem of KS Company. KS Company is a medium-sized manufacturing enterprise producing mine hoist. For this kind of manufacturing enterprise, there are many kinds of products and a small batch production mode. Which magnifies the cost accounting bias in traditional costing. As the size of KS continues to grow, The demand for cost accounting of KS Company is becoming higher and higher. The simple method of cost aggregation and allocation can not meet the rapid development of KS Company and the requirement of cost accuracy. The current state of cost accounting, Firstly, this paper will introduce the research background, research significance, research methods and contents of the paper. Then, this paper will give a summary of the relevant theories of activity-based costing. It includes the accounting process of activity-based costing and the difference between activity-based costing and traditional costing. Next, this paper will analyze the current situation and existing problems of cost accounting in KS Company, and analyze the causes of these problems. Then put forward to implement activity-based costing to improve the existing cost accounting problem. Then, This paper will introduce in detail the concrete steps of implementing activity-based costing in KS Company and the difference evaluation between Activity-based costing and traditional costing. Finally, this paper will give the difficulties and countermeasures that may be encountered in the implementation of Activity-based costing in KS Company.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F406.72;F426.4

【相似文献】