本文關(guān)鍵詞： 作業(yè)成本法 作業(yè) 成本動(dòng)因 成本核算 核算體系　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來(lái),我們國(guó)家生產(chǎn)力的增長(zhǎng)速度得到顯著的提升,不但促進(jìn)了制藥行業(yè)的快速發(fā)展,同時(shí)制藥行業(yè)生產(chǎn)業(yè)務(wù)領(lǐng)域也得到了前所未有的拓展。這說明我們國(guó)家制藥企業(yè)成長(zhǎng)的勢(shì)頭很好,但制藥業(yè)務(wù)擴(kuò)張的同時(shí)也需要投入更多的直接成本和間接成本,所以,制藥行業(yè)如果想要在這種嚴(yán)峻的市場(chǎng)挑戰(zhàn)下打出一片天下,對(duì)成本實(shí)行合理的控制則變得非常重要。國(guó)內(nèi)的制藥行業(yè)目前在成本的核算方面仍存在很多的不足,采用核算成本的方式存在漏洞,制藥行業(yè)也沒有統(tǒng)一規(guī)范的成本核算體系,這樣就導(dǎo)致成本管理的理論支持嚴(yán)重匱乏,這些固有的缺陷使制藥企業(yè)成本核算結(jié)果不精準(zhǔn),進(jìn)而影響企業(yè)制定相關(guān)決策。只有先把這些問題解決掉,才能夠考慮對(duì)制藥行業(yè)的成本實(shí)行控制,才能進(jìn)一步對(duì)制藥行業(yè)生產(chǎn)業(yè)務(wù)的開拓與企業(yè)中的成本調(diào)控實(shí)行制衡。所以,研究更具有科學(xué)性和標(biāo)準(zhǔn)性的成本核算方法,構(gòu)建適合制藥企業(yè)進(jìn)行成本核算的體系就是當(dāng)前制藥業(yè)的首要任務(wù),這也是我國(guó)制藥企業(yè)得以長(zhǎng)遠(yuǎn)發(fā)展的基石。當(dāng)制藥企業(yè)處于這樣的大環(huán)境中,把作業(yè)成本法運(yùn)用到Z制藥集團(tuán)的成本核算中,同時(shí)創(chuàng)建出一整套適合Z制藥企業(yè)基于作業(yè)成本法實(shí)行成本核算的系統(tǒng),也就變得格外重要。希望能夠給Z制藥集團(tuán)的成本計(jì)算以及成本調(diào)控提供相關(guān)的數(shù)據(jù)資料和實(shí)際支持。首先,在研究成本核算相關(guān)的國(guó)內(nèi)外文獻(xiàn)綜述的前提下對(duì)成本核算的相關(guān)理論進(jìn)行分析,闡述了成本核算具體的目標(biāo)成本管理理論和成本會(huì)計(jì)信息效益理論,并著重對(duì)作業(yè)成本法的相關(guān)理論進(jìn)行了具體的分析。其次,針對(duì)Z制藥集團(tuán)當(dāng)前成本核算的現(xiàn)狀進(jìn)行分析,發(fā)現(xiàn)Z制藥集團(tuán)在成本計(jì)算層面上存在的一些問題并找出原因,同時(shí),針對(duì)這些問題提出相對(duì)應(yīng)的解決策略,接著對(duì)Z集團(tuán)運(yùn)用作業(yè)成本法的必要性與可行性進(jìn)行分析,在作業(yè)成本法的前提下建立起一整套與Z制藥集團(tuán)的生產(chǎn)發(fā)展情況相吻合的成本核算系統(tǒng)。把研究的結(jié)果運(yùn)用到現(xiàn)實(shí)活動(dòng)中去,對(duì)所創(chuàng)建的成本核算體系具體的計(jì)算成本流程進(jìn)行詳細(xì)的闡述,基于作業(yè)成本法構(gòu)建的成本核算體系主要包括設(shè)計(jì)成本核算體系和設(shè)計(jì)成本賬表體系這兩大部分。再者,依據(jù)對(duì)案例的調(diào)查研究把它運(yùn)用到Z制藥集團(tuán)的M車間實(shí)施成本核算,針對(duì)M車間具體的生產(chǎn)情況建立基于作業(yè)成本法的成本核算體系,利用作業(yè)成本法成本核算體系將M車間具體的藥品成本計(jì)算出來(lái)。最后,將計(jì)算的結(jié)果和傳統(tǒng)的成本計(jì)算方法算出的成本結(jié)果進(jìn)行比較,從而證明所建立的基于作業(yè)成本法的核算成本系統(tǒng)的適用性。希望在這次的研究中,能夠?qū)ζ渌袠I(yè)實(shí)施作業(yè)成本管理提供參考。
[Abstract]:In recent years, our national productivity growth rate has been significantly improved, not only to promote the rapid development of the pharmaceutical industry. At the same time, the pharmaceutical industry has also been unprecedented expansion of the field of production, which shows that our country's pharmaceutical enterprises are growing very well. But the expansion of pharmaceutical business also needs to invest more direct and indirect costs, so if the pharmaceutical industry wants to play a world in this severe market challenge. Reasonable cost control becomes very important. There are still many deficiencies in the cost accounting of domestic pharmaceutical industry, and there are loopholes in the way of cost accounting. There is no uniform and standardized cost accounting system in the pharmaceutical industry, which leads to a serious lack of theoretical support for cost management. These inherent defects make the cost accounting results of pharmaceutical enterprises inaccurate. Then affect the enterprises to make relevant decisions. Only by solving these problems can we consider the cost control of the pharmaceutical industry. In order to further the pharmaceutical industry production business development and cost control in the enterprise to carry out checks and balances. Therefore, the study of more scientific and standard cost accounting methods. Constructing a cost accounting system suitable for pharmaceutical enterprises is the primary task of the current pharmaceutical industry, which is also the cornerstone of the long-term development of pharmaceutical enterprises in China, when the pharmaceutical enterprises in such an environment. The activity-based costing method is applied to the cost accounting of Z Pharmaceutical Group, and a set of cost accounting system based on Activity-based costing for Z Pharmaceutical Enterprises is created at the same time. It also becomes particularly important. I hope to be able to provide the cost calculation and cost control of Z Pharmaceutical Group to provide relevant data and practical support. First of all. On the premise of studying the domestic and international literature review of cost accounting, this paper analyzes the relevant theories of cost accounting, and expounds the specific objective cost management theory and cost accounting information benefit theory of cost accounting. And focused on the activity-based costing theory of specific analysis. Secondly, the current situation of cost accounting in Z Pharmaceutical Group is analyzed. Find out some problems in the cost calculation level of Z Pharmaceutical Group and find out the reasons, at the same time, propose corresponding solutions to these problems. Then it analyzes the necessity and feasibility of using Activity-based costing in Z Group. Under the premise of activity-based costing, a whole set of cost accounting system which is consistent with the production and development of Z Pharmaceutical Group has been established, and the results of the research have been applied to practical activities. The specific calculation cost process of the cost accounting system is described in detail. The cost accounting system based on activity-based costing mainly includes the design cost accounting system and the design cost accounting system. According to the investigation and study of the case, it is applied to the M workshop of Z Pharmaceutical Group to carry out cost accounting, and the cost accounting system based on activity-based costing is established according to the specific production situation of M workshop. The cost calculation system of activity-based costing is used to calculate the specific drug cost in M workshop. Finally, the results of calculation are compared with those calculated by the traditional cost calculation method. It is hoped that this study can be used as a reference for other industries to implement activity-based cost management (ABCM) in order to prove the applicability of the cost accounting system based on Activity-based costing (ABC).
【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
【分類號(hào)】：F426.72;F406.7

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