【摘要】：經(jīng)濟(jì)快速發(fā)展形勢(shì)下的市場(chǎng)全球化和需求多樣化,使企業(yè)面臨的競(jìng)爭(zhēng)壓力日漸加劇,如何發(fā)掘并創(chuàng)造自己的競(jìng)爭(zhēng)優(yōu)勢(shì),以在激烈的競(jìng)爭(zhēng)中立于不敗之地,是一個(gè)在不斷探討的課題。大量研究表明,有效的成本管理不僅能夠找到降低成本消耗水平的途徑,又能使得每項(xiàng)消耗的效能可以充分發(fā)揮從而提高投入產(chǎn)出比。同時(shí),現(xiàn)代社會(huì)的發(fā)展帶來(lái)的顧客需求不同,導(dǎo)致了企業(yè)產(chǎn)品和服務(wù)的多樣化。在果蔬汁行業(yè)中,由于消費(fèi)者口味和需求的多樣性,導(dǎo)致了果蔬汁市場(chǎng)及果蔬汁產(chǎn)品的細(xì)分,造成了果蔬汁企業(yè)的產(chǎn)品多樣性。果蔬汁企業(yè)若要在激烈的市場(chǎng)競(jìng)爭(zhēng)中立于不敗之地,成本上的優(yōu)勢(shì)是關(guān)鍵。然而傳統(tǒng)成本管理單一的分配標(biāo)準(zhǔn),難以應(yīng)對(duì)現(xiàn)代果蔬汁企業(yè)復(fù)雜的產(chǎn)品成本結(jié)構(gòu)模式。而作業(yè)成本管理作為一種新型的成本管理模式,不僅可以作為精確的成本計(jì)算系統(tǒng),也可以是改進(jìn)業(yè)績(jī)的手段。將作業(yè)成本管理引入果蔬汁企業(yè)生產(chǎn)經(jīng)營(yíng)過(guò)程中,對(duì)產(chǎn)品成本追本溯源,為企業(yè)提供更準(zhǔn)確的成本信息、為管理決策提供更加有效的支持,在果蔬汁企業(yè)中的應(yīng)用研究具有現(xiàn)實(shí)意義。果蔬汁企業(yè)作業(yè)成本管理研究,通過(guò)理論研究結(jié)合應(yīng)用分析的方法,針對(duì)如何將作業(yè)成本管理的原理與果蔬汁企業(yè)生產(chǎn)經(jīng)營(yíng)特征相結(jié)合,以及如何科學(xué)合理的應(yīng)用作業(yè)成本管理等問(wèn)題加以研究。通過(guò)圖表的形式,提供較為直觀的描述與比較分析,結(jié)合果蔬汁企業(yè)生產(chǎn)經(jīng)營(yíng)過(guò)程,從成本歸集與分配和經(jīng)營(yíng)管理過(guò)程兩個(gè)方面進(jìn)行研究。并以H企業(yè)生產(chǎn)經(jīng)營(yíng)過(guò)程為例,對(duì)果蔬汁企業(yè)的作業(yè)成本管理應(yīng)用進(jìn)行了分析,以利于更好地闡明作業(yè)成本管理在果蔬汁企業(yè)中的應(yīng)用。最后針對(duì)果蔬汁企業(yè)如何加強(qiáng)作業(yè)成本管理提出了強(qiáng)化成本管理基礎(chǔ)工作、完善作業(yè)成本管理體系的建議。有助于果蔬汁企業(yè)改善成本管理過(guò)程中的不足,提高會(huì)計(jì)信息的質(zhì)量,增強(qiáng)企業(yè)競(jìng)爭(zhēng)力,增加企業(yè)收益。
[Abstract]:Under the situation of rapid economic development, the globalization of market and the diversification of demand make the competition pressure that enterprises face is increasing day by day. How to explore and create their own competitive advantage in order to be invincible in the fierce competition, Is a subject of constant discussion. A large number of studies have shown that effective cost management can not only find a way to reduce the cost consumption level, but also make the efficiency of each consumption fully play and thus improve the input-output ratio. At the same time, the development of modern society brings different customer needs, leading to the diversification of enterprise products and services. In the fruit and vegetable juice industry, due to the variety of consumers' taste and demand, the fruit and vegetable juice market and fruit and vegetable juice products are subdivided, resulting in the product diversity of fruit and vegetable juice enterprises. If the fruit and vegetable juice company wants to be invincible in the fierce market competition, the cost advantage is the key. However, the traditional cost management single allocation standard is difficult to cope with the complex product cost structure model of modern fruit and vegetable juice enterprises. As a new mode of cost management, activity-based cost management can not only be used as a precise cost calculation system, but also as a means to improve performance. Activity-Based cost Management (ABCM) is introduced into the production and operation process of fruit and vegetable juice enterprises to trace back to the source of product cost, to provide more accurate cost information for enterprises, and to provide more effective support for management decisions. The application research in fruit and vegetable juice enterprise has practical significance. The study of Activity-Based cost Management (ABCM) in fruit and vegetable juice enterprises, through theoretical research and application analysis, aims at how to combine the principle of ABCM with the characteristics of production and management of fruit and vegetable juice enterprises. And how to scientific and reasonable application of activity-based cost management and other issues to be studied. Through the form of chart, this paper provides a more intuitive description and comparative analysis, combined with the production and management process of fruit and vegetable juice enterprises, from two aspects of cost collection and distribution and management process. Taking the production and management process of H enterprise as an example, this paper analyzes the application of ABC in fruit and vegetable juice enterprises, in order to better clarify the application of ABCM in fruit and vegetable juice enterprises. Finally, suggestions on how to strengthen activity-based cost management in fruit and vegetable juice enterprises are put forward to strengthen the basic work of cost management and improve the system of activity-based cost management. It is helpful for fruit and vegetable juice enterprises to improve the shortage of cost management, improve the quality of accounting information, enhance the competitiveness of enterprises, and increase the income of enterprises.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.82;F406.7

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