作业成本法在M出版社成本核算与控制中的应用研究

发布时间：2018-04-12 17:56

本文选题：成本核算与控制 + M出版社　；参考：《内蒙古农业大学》2017年硕士论文

【摘要】：图书出版企业目前正面临巨大的市场冲击,如何运用现代化的管理方法降低图书成本以提升企业市场竞争力是目前图书出版企业亟待解决的问题。要想降低图书成本,必须进行有效的成本控制,有效的成本控制又依赖于准确全面的成本信息。作业成本法正是弥补了传统成本法下成本信息不准确这一缺陷,使成本核算更加科学准确,作业基础的成本控制也更加合理有效。本文以M出版社为例,通过对其图书成本进行重新测算以及深入分析,针对其成本持续偏高的问题提出了作业成本核算模型以及作业基础成本控制方案。作业成本核算模型方面,本文选取了 8种图书进行了详细的理论和实践阐述,并通过成本对比说明了此模型的有效性和可操作性。作业基础成本控制方面,本文从事前、事中、事后三个阶段进行了详细说明,并在事前成本控制阶段,利用作业基础本量利分析方法,帮助M出版社有效进行事前成本控制,并通过成本差异分析深入说明事中、事后成本控制措施。本文全文以M出版社为例,对作业成本法的应用过程进行了详细全面的分析说明,并首次以真实业务数据为基础使理论说明结合实例应用,将成本核算和成本控制效果量化,使本文内容更易理解和操作。本文通过对M出版社案例的研究,能够在一定程度上促进M出版社解决目前成本核算和成本控制问题,对其他具有类似问题的出版企业也具有一定的参考价值。
[Abstract]:Book publishing enterprises are facing a huge market impact at present. How to use modern management methods to reduce the cost of books in order to enhance the market competitiveness of enterprises is an urgent problem to be solved.In order to reduce the cost of books, effective cost control depends on accurate and comprehensive cost information.Activity-Based costing (ABC) makes up for the inaccuracy of cost information under traditional costing, and makes cost accounting more scientific and accurate, and the cost control based on activity is more reasonable and effective.This paper takes M Publishing House as an example, through the recalculation and deep analysis of its book cost, puts forward the model of Activity-Based costing and the project of Activity-Based cost Control aiming at the problem that its cost continues to be on the high side.In the aspect of activity-based costing model, this paper selects 8 kinds of books to explain the theory and practice in detail, and explains the validity and maneuverability of the model through cost comparison.In the aspect of activity-based cost control, this paper explains in detail three stages in advance, in the event, after the event, and at the stage of prior cost control, using the activity-based cost-benefit analysis method to help M Publishing House to effectively carry out prior cost control.And through the cost difference analysis in depth to explain the matter, ex post-cost control measures.Taking M Publishing House as an example, this paper makes a detailed and comprehensive analysis of the application process of activity-based costing, and quantifies the effect of cost accounting and cost control on the basis of real business data for the first time.Make the content of this article easier to understand and operate.Through the case study of M publishing house, this paper can promote M publishing house to solve the problem of cost accounting and cost control to a certain extent, and also has certain reference value to other publishing enterprises with similar problems.
【学位授予单位】：内蒙古农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G231

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