作業(yè)成本法在民營TX鋁業(yè)公司的應用研究
發(fā)布時間：2018-08-09 14:02
【摘要】：隨著新一輪產(chǎn)業(yè)革命和科技革命的到來,我國制造業(yè)也迎來了產(chǎn)業(yè)發(fā)展的機遇期,但是帶來機遇的同時,也使得我國的制造業(yè)面臨著前所未有的內(nèi)外壓力。尤其當發(fā)達國家陸陸續(xù)續(xù)將高端制造業(yè)重新引回國內(nèi),以及大面積的低端制造業(yè)向收入更低的發(fā)展中國家流入,使我國面臨著“雙向擠壓”的嚴峻環(huán)境。因此,在我國經(jīng)濟發(fā)展邁入新常態(tài)階段,必須大力調整我國的產(chǎn)業(yè)結構,尤其是面臨著勞動力成本的提高,國內(nèi)經(jīng)濟形勢發(fā)生重要變化的階段,如何調整國內(nèi)制造業(yè)的發(fā)展方式迫在眉睫。2015年5月8日,為進一步解決我國制造業(yè)所面臨的“內(nèi)憂外患”,由國務院出臺并頒布了《中國制造2025》。市場經(jīng)濟的環(huán)境中,民營制造企業(yè)在國家政策保護和支持下,逐漸興起并走上了規(guī)范的發(fā)展道路,但民營企業(yè)發(fā)展仍受到諸多因素限制,如:生命周期較短、管理者水平欠缺、制度不健全等。目前我國整體經(jīng)濟發(fā)展增速減緩,民營企業(yè)要提高競爭力改善企業(yè)發(fā)展,企業(yè)如何科學的核算成本則是企業(yè)需要考慮的重點。近日,財政部頒布了煤炭行業(yè)的產(chǎn)品成本核算制度,顯然成本核算受重視程度加深,而傳統(tǒng)的成本核算方法的弊端慢慢顯露,因此民營企業(yè)需要構建科學合理的成本體系。目前大部分的制造企業(yè)逐漸采用機器生產(chǎn)來取代人工生產(chǎn),使得企業(yè)的間接費用大大的增加,如何合理的分配這些間接費用是企業(yè)需重視的問題。間接費用的增加,導致直接人工費用的減少,而這種情況的產(chǎn)生使得制造費用和直接人工的相關性越來越低,而這種方法對于產(chǎn)量高、技術含量低的企業(yè)而言會大大增加其產(chǎn)品的成本,反之則亦然。這種情況的產(chǎn)生將導致企業(yè)成本信息不能如實反映,造成企業(yè)會計信息的失真。作業(yè)成本法不僅可以改善傳統(tǒng)成本核算中關于不能合理分配制造費用的問題,同時也進一步彌補了成本管理較弱的問題。然而,國內(nèi)的大型制造企業(yè)中只有少數(shù)采用了成本作業(yè)法,大部分的中小型民營制造企業(yè)依然使用傳統(tǒng)的成本核算方法進行會計核算。本文首先介紹相關概念體系和理論基礎,接著以民營TX鋁業(yè)公司為例分析了TX公司現(xiàn)有的成本核算方法,然后根據(jù)作業(yè)成本法構建一個新的成本核算體系,通過比較這兩種核算方法得出采用作業(yè)成本法使得TX公司的成本管理更加合理有效,并希望該方法能給同行業(yè)提供一定的參考意義。
[Abstract]:With the arrival of a new round of industrial revolution and technological revolution, China's manufacturing industry has also ushered in the opportunity period of industrial development, but at the same time, it also makes our manufacturing industry face unprecedented internal and external pressure. Especially when the developed countries redirect the high-end manufacturing industry back to China one after another, and a large area of low-end manufacturing industry flows into the developing countries with lower income, China is faced with a severe environment of "two-way squeezing". Therefore, as the economic development of our country enters the new normal stage, we must make great efforts to adjust the industrial structure of our country, especially in the stage of the increase of labor cost and the important change of domestic economic situation. How to adjust the development mode of domestic manufacturing industry is urgent. On May 8, 2015, the State Council issued and promulgated "made in China 2025" in order to further solve the "internal and external problems" faced by China's manufacturing industry. In the market economy environment, under the protection and support of the national policy, the private manufacturing enterprises gradually rise and take the standard development path, but the development of the private enterprises is still limited by many factors, such as: short life cycle, lack of the level of managers. An imperfect system, etc. At present, the overall economic growth rate of our country slows down, the private enterprise wants to raise the competitive power to improve the enterprise development, the enterprise how to calculate the cost scientifically is the enterprise need to consider the key point. Recently, the Ministry of Finance promulgated the system of product cost accounting in coal industry. Obviously, the cost accounting has been paid more attention to, and the disadvantages of the traditional cost accounting methods have been gradually revealed. Therefore, private enterprises need to build a scientific and reasonable cost system. At present, most manufacturing enterprises gradually use machine production instead of manual production, which makes the indirect costs of enterprises increase greatly. How to allocate these indirect costs is a problem that enterprises should pay attention to. The increase in overhead costs leads to a reduction in direct labour costs, which results in a lower correlation between manufacturing costs and direct labour, which is highly productive, Low-tech companies will greatly increase the cost of their products, vice versa. This kind of situation will lead to the enterprise cost information can not reflect truthfully, resulting in the distortion of enterprise accounting information. Activity-Based costing (ABC) can not only improve the problem that manufacturing cost can not be reasonably allocated in traditional cost accounting, but also make up for the weakness of cost management. However, only a few large manufacturing enterprises in China have adopted the cost-activity method, and most of the small and medium-sized private manufacturing enterprises still use the traditional cost accounting method for accounting. This paper first introduces the related concept system and theoretical basis, then takes the private TX aluminum company as an example to analyze the existing cost accounting methods of TX Company, and then constructs a new cost accounting system according to Activity-based costing. By comparing these two accounting methods, it is concluded that the cost management of TX Company is more reasonable and effective by using activity-based costing method, and it is hoped that this method can provide some reference significance for the same industry.
【學位授予單位】：安徽財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.32;F406.72
[Abstract]:With the arrival of a new round of industrial revolution and technological revolution, China's manufacturing industry has also ushered in the opportunity period of industrial development, but at the same time, it also makes our manufacturing industry face unprecedented internal and external pressure. Especially when the developed countries redirect the high-end manufacturing industry back to China one after another, and a large area of low-end manufacturing industry flows into the developing countries with lower income, China is faced with a severe environment of "two-way squeezing". Therefore, as the economic development of our country enters the new normal stage, we must make great efforts to adjust the industrial structure of our country, especially in the stage of the increase of labor cost and the important change of domestic economic situation. How to adjust the development mode of domestic manufacturing industry is urgent. On May 8, 2015, the State Council issued and promulgated "made in China 2025" in order to further solve the "internal and external problems" faced by China's manufacturing industry. In the market economy environment, under the protection and support of the national policy, the private manufacturing enterprises gradually rise and take the standard development path, but the development of the private enterprises is still limited by many factors, such as: short life cycle, lack of the level of managers. An imperfect system, etc. At present, the overall economic growth rate of our country slows down, the private enterprise wants to raise the competitive power to improve the enterprise development, the enterprise how to calculate the cost scientifically is the enterprise need to consider the key point. Recently, the Ministry of Finance promulgated the system of product cost accounting in coal industry. Obviously, the cost accounting has been paid more attention to, and the disadvantages of the traditional cost accounting methods have been gradually revealed. Therefore, private enterprises need to build a scientific and reasonable cost system. At present, most manufacturing enterprises gradually use machine production instead of manual production, which makes the indirect costs of enterprises increase greatly. How to allocate these indirect costs is a problem that enterprises should pay attention to. The increase in overhead costs leads to a reduction in direct labour costs, which results in a lower correlation between manufacturing costs and direct labour, which is highly productive, Low-tech companies will greatly increase the cost of their products, vice versa. This kind of situation will lead to the enterprise cost information can not reflect truthfully, resulting in the distortion of enterprise accounting information. Activity-Based costing (ABC) can not only improve the problem that manufacturing cost can not be reasonably allocated in traditional cost accounting, but also make up for the weakness of cost management. However, only a few large manufacturing enterprises in China have adopted the cost-activity method, and most of the small and medium-sized private manufacturing enterprises still use the traditional cost accounting method for accounting. This paper first introduces the related concept system and theoretical basis, then takes the private TX aluminum company as an example to analyze the existing cost accounting methods of TX Company, and then constructs a new cost accounting system according to Activity-based costing. By comparing these two accounting methods, it is concluded that the cost management of TX Company is more reasonable and effective by using activity-based costing method, and it is hoped that this method can provide some reference significance for the same industry.
【學位授予單位】：安徽財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.32;F406.72
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