【摘要】：隨著21世紀(jì)高新技術(shù)和信息技術(shù)的高速發(fā)展和廣泛應(yīng)用,我國正在迅速的由工業(yè)社會向知識經(jīng)濟社會轉(zhuǎn)變,而且由于經(jīng)濟全球化,外資企業(yè)大量的進入中國市場,使得我國的市場競爭越來越激烈。計算機、網(wǎng)絡(luò)技術(shù)等革命性的變化以及在企業(yè)中的應(yīng)用,使得原本內(nèi)地企業(yè)占據(jù)優(yōu)勢的人工成本不復(fù)存在,還有為了提升企業(yè)核心競爭力,生產(chǎn)企業(yè)不斷的去提升產(chǎn)品的多樣化與差異化去滿足不同客戶的需求。在輸變電產(chǎn)品行業(yè)中,產(chǎn)品向高新技術(shù)發(fā)展,市場需求萎縮,國際和國內(nèi)的市場環(huán)境都發(fā)生變化,材料成本、人工費用、設(shè)備費用、運輸成本的大額資金的投入使產(chǎn)品成本攀升,導(dǎo)致企業(yè)利潤不斷縮水,這些因素都使企業(yè)的生存和發(fā)展面臨很大的壓力。在這樣的社會經(jīng)濟背后下,企業(yè)的成本的管理就面臨一定的難度。而之前傳統(tǒng)成本法有些單一和計算粗略,不能精確的計算出企業(yè)產(chǎn)品成本,從而使得管理者在決策、控制、議價等方面出現(xiàn)一定的誤差,不利于現(xiàn)代企業(yè)的發(fā)展�；趥鹘y(tǒng)的成本核算逐漸落后,新的成本核算方法----作業(yè)成本法(Activity Based Costing)簡稱ABC成本核算方法逐步引入我國。作業(yè)成本法起源于美國,這種方法的優(yōu)勢不僅是能全面精確地核算產(chǎn)品成本,而且對于管理者在降低成本、提高利潤方面提供了很大的幫助。這種方法的核心思想是作業(yè)消耗資源費用,產(chǎn)品消耗作業(yè),管理者關(guān)注的重點從傳統(tǒng)的成本對象放到了作業(yè)上,每一種產(chǎn)品的總成本就是對應(yīng)的全部作業(yè)的總成本,這是一種更加科學(xué)的控制成本的方法。M公司的主營業(yè)務(wù)是生產(chǎn)變壓器,在生產(chǎn)過程中使用了很多自動化和機械化的設(shè)備,但是在成本核算方面依然使用傳統(tǒng)的成本核算方法,造成了成本數(shù)據(jù)的失真。本文采用理論研究法和案列分析法相結(jié)合的方法,文章從介紹了國內(nèi)外學(xué)者對作業(yè)成本法的研究及應(yīng)用現(xiàn)狀開始,通過對傳統(tǒng)成本法和作業(yè)成本法的比較,清晰的看出作業(yè)成本法的優(yōu)勢,然后結(jié)合M變壓器公司,建立了實施作業(yè)成本法的模型,將生產(chǎn)過程劃分為不同的作業(yè),匯集產(chǎn)品全部作業(yè)的成本,精確核算出產(chǎn)品或服務(wù)的最終成本,再與傳統(tǒng)成本法下的產(chǎn)品成本進行比較分析,得出作業(yè)成本法在現(xiàn)代企業(yè)管理中的優(yōu)勢。
[Abstract]:With the rapid development and wide application of high and new technology and information technology in the 21st century, our country is rapidly changing from industrial society to knowledge economy society, and because of economic globalization, foreign-funded enterprises are entering the Chinese market in large numbers. Make our country's market competition more and more intense. Revolutionary changes such as computers, network technology and their applications in enterprises have eliminated the labor costs that originally dominated mainland enterprises, as well as in order to enhance the core competitiveness of enterprises. Production enterprises continue to improve product diversification and differentiation to meet the needs of different customers. In the power transmission and transformation products industry, the products develop to high and new technology, the market demand shrinks, the international and domestic market environment changes, material cost, labor cost, equipment cost, The investment of large amount of money in transportation cost makes the cost of products rise and the profits of enterprises shrink. These factors make the survival and development of enterprises face great pressure. Under such social economy, the enterprise's cost management faces certain difficulty. But before the traditional cost method has some simple and rough calculation, can not accurately calculate the cost of enterprise products, thus making managers in decision-making, control, bargaining and other aspects of certain errors, is not conducive to the development of modern enterprises. Based on the backwardness of traditional cost accounting, a new cost accounting method-Activity-Based costing method (Activity Based Costing) is introduced into our country gradually. Activity-Based costing (ABC) originated in the United States. The advantage of this method is that it not only can calculate the cost of products completely and accurately, but also provides great help to managers in reducing costs and increasing profits. The core idea of this method is the cost of resource consumption, the cost of product consumption, the focus of managers' attention from the traditional cost object to the activity, and the total cost of each product is the total cost of the whole activity. This is a more scientific way to control costs. M Company's main business is to produce transformers, using a lot of automated and mechanized equipment in the production process, but still using traditional cost accounting methods in cost accounting. The cost data is distorted. This paper adopts the method of combining theory research method and case analysis method. The article begins with the introduction of domestic and foreign scholars' research and application of activity-based costing, and compares the traditional cost method with activity-based costing method. Clearly see the advantages of activity-based costing, then combined with M transformer company, set up the model of Activity-Based costing, divide the production process into different activities, aggregate the cost of all the activities of the product. The final cost of product or service is calculated accurately, and then compared with the cost of product under traditional cost method, the advantage of activity-based costing in modern enterprise management is obtained.
【學(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.6;F406.7

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