本文關鍵詞：作業(yè)成本法在CK公司應用的案例研究　出處：《吉林財經大學》2017年碩士論文　論文類型：學位論文

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【摘要】：伴隨著鐵路第六次大提速的開展,我國軌道交通裝備制造業(yè)得到了迅猛的發(fā)展。在“十三五”規(guī)劃期間,國家每年對于鐵路固定資產投資的金額高達8000億元,這充分說明國家對于鐵路交通發(fā)展的決心!國家主席習近平與國務院總理李克強出訪國外的時候經常會推銷我國自主生產的高鐵和動車組,這也為我國高鐵拓寬海外市場奠定了良好的基礎。由于市場訂單的多樣性與軌道交通技術的復雜性,傳統(tǒng)成本核算方式的弊端已經開始顯露出來,其計算出來的結果無法滿足管理、生產的需要。而對于工序明確的制造業(yè)而言,利用“作業(yè)”核算企業(yè)成本的方式能夠準確的計算出產品成本,同時可以消除不增值的活動,改善企業(yè)管理,能夠為企業(yè)在成本核算、產品定價的管理決策問題上提供良好的數據支撐。因此,作業(yè)成本法的應用對于軌道交通制造企業(yè)而言是一項重大的管理創(chuàng)新。作業(yè)成本法的產生距今已經有近八十年的歷史了,是由美國著名的會計學者埃里克·科勒教授提出。此后,又有諸多學者比如喬治·斯托布茨教授將“作業(yè)會計”進行了進一步的闡釋與研究,完善了“作業(yè)成本核算”的雛形。我國著名教授余緒纓于上世紀九十年代初開始將作業(yè)成本法的先進思想引入國內,從作業(yè)成本法的概念、原理、具體操作方式等做出了全面的介紹。這也掀起了一波對于作業(yè)成本法的研究熱潮,從理論研究、案例研究到實證研究都有學者進行深入的探討。尤其是對于不同行業(yè)應用作業(yè)成本法的案例研究對于本文研究軌道交通裝備制造業(yè)的作業(yè)成本核算提供了行文思路和研究方法。本文通過案例分析的方式來研究作業(yè)成本法在中車旗下子公司—CK公司的應用。首先將作業(yè)成本法與傳統(tǒng)成本核算方法進行研究,從各自的特點來研究作業(yè)成本法在管理與核算成本方面的優(yōu)勢。其次,將案例公司應用傳統(tǒng)成本核算方法出現的問題進行一定的分析,重點研究了案例公司應用作業(yè)成本法的必要性與適應性。隨后,按照作業(yè)成本法在案例公司的具體流程進行逐步的分析,通過兩個具體作業(yè)中心的劃分研究來突出反映軌道交通裝備制造業(yè)的特點。最后通過應用效果的數據顯示來分析作業(yè)成本法為公司帶來的效益,從而為相關或類似的企業(yè)給予一定的啟迪。
[Abstract]:Along with the development of the sixth speed railway, rail transportation equipment manufacturing industry in our country has developed rapidly. In the "13th Five-Year" planning period, every year for the railway investment in fixed assets amounted to 800 billion yuan, which fully shows that the state is determined for the development of railway traffic state! President Xi Jinping and Premier Li Keqiang visit abroad often sell high-speed rail and EMU China's own production, which is China's high-speed rail to expand the overseas market has laid a good foundation. Because of the complexity of the market order and the diversity of rail transportation technology, the drawbacks of traditional cost accounting method has been revealed, the calculated results can not meet the management and the needs of production. For the manufacturing process clear, the use of "homework" accounting cost method can accurately calculate the product into the same. When can eliminate non value added activities, improve enterprise management, to the enterprise management decision problems in cost accounting, product pricing provide good data support. Therefore, the application of activity-based costing management is a major innovation for rail transportation manufacturing enterprises. ABC has now nearly eighty years the history, is put forward by the famous scholar Eric Kohler professor of accounting. Since then, there are many scholars such as professor George Stobts "operationaccounting" interpretation and further study, improve the prototype of ABC. "China's famous professor Yu Xuying began in the last century at the beginning of the 90s advanced ideas will work the cost method introduced, the principle from concept of ABC, the specific mode of operation to make a comprehensive introduction. It also set off a wave of for The research upsurge of industry cost method, from the theoretical research, case studies and empirical research have in-depth discussion. Especially for the case study on the application of Activity-Based Costing in different industries provides the ideas and methods for cost accounting in this paper rail transportation equipment manufacturing industry. This paper through case analysis way to study the ABC in China subsidiary of CK company. The ABC and the traditional cost accounting method, from their characteristics of ABC cost advantages in accounting and management. Secondly, analyzes the application of the traditional cost accounting method of case company problems the necessity, focus on the case, the application of activity-based costing and adaptability. Then, specific processes in the case of ABC by the company in accordance with the Further analysis, to reflect the outstanding characteristics of rail transportation equipment manufacturing industry through research into two specific activity center. The application effect of data display and analysis of activity-based costing for the company benefits, give some enlightenment to related or similar enterprises.

【學位授予單位】：吉林財經大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.72;F426.472

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本文編號：1427367