本文選題：時(shí)間驅(qū)動(dòng)作業(yè)成本法　切入點(diǎn)：產(chǎn)品成本　出處：《西安理工大學(xué)》2017年碩士論文

【摘要】：A公司采用傳統(tǒng)成本法來(lái)核算產(chǎn)品成本。經(jīng)過(guò)多年發(fā)展,產(chǎn)品類型變得豐富多樣,作業(yè)流程也更為復(fù)雜多變。其間接性制造費(fèi)用占產(chǎn)品成本的比例已高達(dá)30%,且與產(chǎn)品相關(guān)的期間費(fèi)用隨著競(jìng)爭(zhēng)的加劇年年增加。生產(chǎn)作業(yè)的差異性、不斷增加的間接性產(chǎn)品成本和公司對(duì)成本控制的要求使得A公司對(duì)產(chǎn)品成本信息的準(zhǔn)確性要求不斷提高。傳統(tǒng)成本法不僅核算范圍較窄,無(wú)法提供完善的與某產(chǎn)品相關(guān)的總成本信息,其采用直接人工比例分?jǐn)傞g接性制造費(fèi)用還會(huì)扭曲生產(chǎn)成本,不能滿足A公司經(jīng)營(yíng)管理需要。時(shí)間驅(qū)動(dòng)作業(yè)成本法不僅可以體現(xiàn)出作業(yè)的差異性,其實(shí)施過(guò)程也更為簡(jiǎn)便,還能通過(guò)產(chǎn)能分析找到管理改進(jìn)方向。因此本文引入該方法對(duì)A公司的產(chǎn)品成本核算方法進(jìn)行改進(jìn)。本文首先介紹了傳統(tǒng)成本法、作業(yè)成本法和時(shí)間驅(qū)動(dòng)作業(yè)成本法的基本原理和核算過(guò)程,分析了各方法的適用條件,提出了前兩者存在的不足,對(duì)比突出了時(shí)間驅(qū)動(dòng)作業(yè)成本法存在的優(yōu)勢(shì),為研究提供理論基礎(chǔ)。其次,分析了A公司產(chǎn)品基本實(shí)現(xiàn)過(guò)程,并從產(chǎn)品基本實(shí)現(xiàn)過(guò)程視角探討了A公司成本核算現(xiàn)狀,提出了A公司在產(chǎn)品成本核算方面存在間接制造費(fèi)用分?jǐn)傄罁?jù)不合理、產(chǎn)品成本信息不完善等問(wèn)題,分析得出問(wèn)題產(chǎn)生的根源在于產(chǎn)品成本核算方法不合理,并提出了問(wèn)題解決思路。再次,根據(jù)問(wèn)題解決思路設(shè)計(jì)了 A公司產(chǎn)品成本核算改進(jìn)方法,將產(chǎn)品基本實(shí)現(xiàn)全過(guò)程中發(fā)生的與產(chǎn)品相關(guān)的直接與間接成本納入核算范圍,并采用時(shí)間驅(qū)動(dòng)作業(yè)成本法來(lái)分?jǐn)偢鬟^(guò)程發(fā)生的與產(chǎn)品相關(guān)的間接成本。最后,將產(chǎn)品成本核算改進(jìn)方法在A公司應(yīng)用,利用改進(jìn)后方法計(jì)算出P1500、P2000和P4000的產(chǎn)品成本,分析了成本核算方法改進(jìn)前后的產(chǎn)品成本,得出管理改進(jìn)建議,并為產(chǎn)品成本核算方法能夠在A公司順利實(shí)施提出合理化建議。本文的創(chuàng)新點(diǎn)包括兩點(diǎn)內(nèi)容。一是將產(chǎn)品基本實(shí)現(xiàn)各過(guò)程中發(fā)生的所有與產(chǎn)品相關(guān)的直接和間接成本均納入產(chǎn)品成本核算范圍,從而得到更為完善的產(chǎn)品成本信息,這一研究視角具有一定創(chuàng)新性;二是在采用時(shí)間驅(qū)動(dòng)作業(yè)成本法核算產(chǎn)品基本實(shí)現(xiàn)過(guò)程中的間接成本時(shí),本文用作業(yè)量的差異來(lái)體現(xiàn)各產(chǎn)品單位作業(yè)產(chǎn)能消耗的差異,使計(jì)算過(guò)程更為便捷。
[Abstract]:Company A uses traditional costing methods to calculate the cost of its products. After years of development, the types of products have become rich and diverse. The proportion of indirect manufacturing cost to product cost is as high as 30%, and the cost of product-related period increases year by year as competition intensifies. The increasing cost of indirect products and the requirement of cost control make the accuracy of product cost information more accurate in company A. traditional cost method not only has a narrower scope of accounting, It is impossible to provide complete information on the total cost associated with a product, and the indirect manufacturing costs can be distorted by direct labor proportional sharing. Time driven Activity-Based costing method can not only reflect the difference of activities, but also be more convenient to implement. Therefore, this paper introduces this method to improve the product cost accounting method of A Company. Firstly, this paper introduces the traditional cost method. The basic principle and accounting process of activity-based costing and time-driven activity-based costing are analyzed, the applicable conditions of each method are analyzed, the shortcomings of the former two methods are pointed out, and the advantages of time-driven activity-based costing are compared. Secondly, it analyzes the basic realization process of A company's products, and discusses the current situation of A company's cost accounting from the perspective of product basic realization process. It is pointed out that the indirect manufacturing cost allocation basis is unreasonable and the product cost information is not perfect in the product cost accounting of company A. the root of the problem is the unreasonable method of product cost accounting. Thirdly, according to the idea of problem solving, the improvement method of product cost accounting is designed, which brings the direct and indirect cost related to product into the scope of accounting. Finally, the improved method of product cost accounting is applied in company A to calculate the product cost of P1500 / P2000 and P4000 by using the time-driven activity-based costing method. The product cost before and after the improvement of cost accounting method is analyzed, and some suggestions for management improvement are obtained. The innovation of this paper includes two aspects. One is to basically realize all the direct and indirect products related to the product in the process of basic realization of the product. Cost is included in the scope of product cost accounting, In order to obtain more perfect product cost information, this research perspective has some innovation; second, when using time-driven activity-based costing method to calculate the indirect cost in the basic process of product realization, In this paper, the difference of work quantity is used to reflect the difference of production capacity consumption per unit of product, which makes the calculation process more convenient.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.4

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