本文關(guān)鍵詞： 成本核算 作業(yè)成本法 作業(yè) 成本動因 傳統(tǒng)成本法　出處：《江蘇大學》2017年碩士論文　論文類型：學位論文

【摘要】：二十一世紀,我國的企業(yè)生態(tài)在改革開放帶來的經(jīng)濟飛速發(fā)展、科技高速進步的助力推動之下,也進行著空前的變革。因而,在新形勢下,企業(yè)如果單純依靠傳統(tǒng)的成本核算方法,那么只能得到一些片面甚至無效的信息,從而難以做出及時有效的企業(yè)決策。面對這種情景,我們發(fā)現(xiàn)起源于國外的作業(yè)成本法或許能夠發(fā)揮一定的功效。作業(yè)成本法以作業(yè)為中心,而非傳統(tǒng)方法的以產(chǎn)品為中心,在計算成本方面更加精確,因此在一定程度上能夠攻克成本信息失真這一企業(yè)難題。改革開放以來,一批國內(nèi)學者將早已在國外應(yīng)用的作業(yè)成本法帶進了中國,開始了對作業(yè)成本法的理論研究,并進行了深入的探討,所取得的學術(shù)成果是有目共睹的。然而,我國要將作業(yè)成本法廣泛應(yīng)用于實踐,依然任重而道遠。本研究首先介紹了作業(yè)成本法的研究背景及意義,并且根據(jù)國內(nèi)外學者對作業(yè)成本法的研究以及他們發(fā)表的相關(guān)文章、出版的著作,做了詳盡的文獻綜述。然后,本研究構(gòu)思了研究的方法,理清了研究的脈絡(luò),搭建了文章的框架,闡釋了可能的創(chuàng)新點。其次,本研究從基本概念開始解讀作業(yè)成本法,由每一個小定義逐步組建出一整個理論體系,并且將其與傳統(tǒng)成本法進行聯(lián)系與區(qū)別,提出了作業(yè)成本法的先進性所在。再次,本研究對H企業(yè)的成本核算現(xiàn)狀進行了案例分析,發(fā)現(xiàn)了H企業(yè)傳統(tǒng)成本核算中存在的問題以及可能產(chǎn)生的后果,然后,將作業(yè)成本法應(yīng)用到H企業(yè)成本核算中,并且把產(chǎn)品在兩種成本核算方法下的計算結(jié)果進行對比,分析H企業(yè)實施作業(yè)成本法的效果。最后,本研究提出了H企業(yè)應(yīng)用作業(yè)成本法的保障措施。本研究最終得出一個結(jié)論:在企業(yè)成本核算中,作業(yè)成本法比傳統(tǒng)成本法更能適應(yīng)時代的潮流,我們應(yīng)當盡心盡責地推廣作業(yè)成本法,使我國企業(yè)得到更加準確可靠的成本數(shù)據(jù),方便企業(yè)管理者制定更加靈活的產(chǎn)品定價策略。
[Abstract]:In 21th century, the enterprise ecology of our country was undergoing unprecedented changes under the impetus of the rapid economic development brought by the reform and opening up and the rapid progress of science and technology. Therefore, under the new situation, If enterprises rely solely on traditional cost accounting methods, they can only get some one-sided or even ineffective information, which makes it difficult to make timely and effective enterprise decisions. We find that activity-based costing, which originated from abroad, may have a certain effect. Activity-based costing, which is activity-based rather than product-centric, is more accurate in calculating costs. Since the reform and opening up, a group of domestic scholars have brought the activity-based costing (ABC), which has already been applied abroad, into China, and started to study the theory of ABC. The academic achievements are obvious to all. However, there is still a long way to go to apply Activity-Based costing (ABC) to practice in China. This study first introduces the research background and significance of Activity-Based costing (ABC). And according to the domestic and foreign scholars' research on activity-based costing, their related articles, published works, have done a detailed literature review. Then, this study has conceived the research method and clarified the research context. The framework of the paper is set up, and the possible innovations are explained. Secondly, this study begins with the basic concept of activity-based costing, and gradually sets up a whole theoretical system from each small definition. And it is linked and distinguished with the traditional cost method, and puts forward the advanced nature of activity-based costing. Thirdly, this study makes a case study on the cost accounting status of H enterprise. The problems and possible consequences of traditional cost accounting in H enterprises are found. Then, the activity-based costing method is applied to the cost accounting of H enterprises, and the calculation results of products under two cost accounting methods are compared. This paper analyzes the effect of activity-based costing (ABC) in H enterprise. Finally, the paper puts forward the safeguard measures for applying ABC in H enterprise. Finally, this study draws a conclusion: in enterprise cost accounting, Activity-Based costing (ABC) can adapt to the trend of the times better than traditional costing. We should try our best to popularize Activity-Based costing (ABC) so that Chinese enterprises can get more accurate and reliable cost data. To facilitate enterprise managers to develop more flexible product pricing strategy.
【學位授予單位】：江蘇大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.72;F426.82

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