發(fā)布時間：2018-03-16 06:13

  本文選題：作業(yè)成本法　切入點：審計成本　出處：《重慶理工大學》2017年碩士論文　論文類型：學位論文

【摘要】：隨著經(jīng)濟的發(fā)展,越來越多的企業(yè)選擇多元化經(jīng)營。企業(yè)的產(chǎn)品日益多樣化,產(chǎn)品的間接費用大幅提升,產(chǎn)品的直接成本和間接成本之間的比例發(fā)生了顯著變化,但是成本核算方式仍然沒有改變。傳統(tǒng)的成本核算方式導致成本信息失真,對管理者的決策產(chǎn)生了嚴重的消極影響。目前,會計師事務所也面臨間接費用高,成本信息失真的困境。同時,在會計師事務所“做大,做強”的行業(yè)背景下,許多本土會計師事務所選擇先占領市場,后管理的發(fā)展模式,成本控制問題突出。本文探索了采用作業(yè)成本法(Activity-Based Costing,簡稱ABC)核算會計師事務所審計成本,以獲取準確的成本信息,并運用作業(yè)成本法下的成本信息加強企業(yè)的成本控制。本文以作業(yè)成本法和審計成本等相關理論為基礎,旨在探討作業(yè)成本法下的審計成本核算,并運用作業(yè)成本下的成本信息加強會計師事務所的審計成本控制。首先,本文整理了國內(nèi)外學者的研究,了解到作業(yè)成本法不僅具有核算職能,還可以發(fā)揮管理效用,即作業(yè)成本法管理(Activity-Based Cost Management,簡稱ABCM),發(fā)現(xiàn)我國作業(yè)成本法的應用研究局限于制造業(yè)、物流業(yè)等領域,在服務業(yè)的研究甚少;審計成本控制研究更多的是控制路徑等理論層次的探討,缺乏有效的方法應用研究,本文的研究彌補了當前研究的不足。其次,本文研究了作業(yè)成本法的概念和原理,對審計成本的概念進行界定,探討了作業(yè)成本法應用于會計師事務所的必要性和可行性。再次,本文以Z會計師事務所為案例,通過了解Z會計師事務所的行業(yè)現(xiàn)狀和行業(yè)環(huán)境、成本控制現(xiàn)狀及問題,設計了基于作業(yè)成本法的審計成本核算體系,并演示了作業(yè)成本法核算過程,取得了作業(yè)成本法下的審計成本信息。最后,通過分析兩種方法計算結果的不同,得出采用傳統(tǒng)的間接費用分配標準,造成了大型審計項目,成本被高估;小型審計項目,成本被低估。通過利用作業(yè)成本法下的成本信息,對子作業(yè)、子子作業(yè)等進行層層剖析,找出不產(chǎn)生價值的作業(yè),優(yōu)化企業(yè)業(yè)務流程,降低企業(yè)資源耗費,實現(xiàn)成本控制的目標。還可以基于作業(yè)成本法的核算信息,編制審計作業(yè)預算,實現(xiàn)對審計作業(yè)的事前控制、事中控制、事后控制。此外,可以通過作業(yè)成本信息輔助審計定價,控制風險成本。
[Abstract]:With the development of economy, more and more enterprises choose diversification. The products of enterprises are becoming more and more diversified, the indirect costs of products have been greatly increased, and the ratio between direct and indirect costs of products has changed significantly. However, the cost accounting method has not changed. The traditional cost accounting method leads to the distortion of cost information, which has a serious negative impact on the decision-making of managers. At present, accounting firms are also faced with high overhead costs. The dilemma of cost information distortion. At the same time, under the background of accounting firms "bigger and stronger", many local accounting firms choose to occupy the market first, then to manage the development model. The problem of cost control is prominent. This paper explores the use of Activity-Based costing (ABC-based) to calculate the audit costs of accounting firms in order to obtain accurate cost information. Based on the theory of activity-based costing and audit cost, this paper aims to discuss the audit cost accounting under Activity-Based costing (ABC), and strengthen the cost control of enterprises by using the cost information under Activity-Based costing (ABC), which is based on the theory of Activity-based costing and auditing cost. First of all, this paper collates the research of domestic and foreign scholars, and finds out that Activity-Based costing not only has the function of accounting, but also can play a management role. That is, Activity-Based Cost Management (ABCM), which is called Activity-Based Cost Management (ABCM), finds that the application of ABC in China is limited in the fields of manufacturing, logistics and so on, and there is little research in the service industry, and the research on audit cost control is more focused on the discussion of the control path and other theoretical levels. Lack of effective method application research, the research of this paper makes up for the deficiency of current research. Secondly, this paper studies the concept and principle of activity-based costing, and defines the concept of audit cost. This paper discusses the necessity and feasibility of applying Activity-based costing to accounting firms. Thirdly, this paper takes Z accounting firm as an example to understand the current situation and environment of accounting firms, the current situation and problems of cost control. The audit cost accounting system based on activity-based costing is designed, and the process of ABC accounting is demonstrated, and the audit cost information under activity-based costing is obtained. Finally, the differences between the two methods are analyzed. It is concluded that the traditional indirect cost allocation standard has resulted in large audit projects with overvalued costs, small audit projects with undervalued costs, and sub-activities through the use of cost information under activity-based costing. In order to find out the operations that do not produce value, optimize the business process, reduce the consumption of enterprise resources, and realize the goal of cost control, we can also compile the budget of audit activities based on the accounting information of activity-based costing. In addition, the audit cost can be controlled by means of activity-based cost information to assist audit pricing.
【學位授予單位】：重慶理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F233;F239.4

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