本文選題：多動(dòng)因驅(qū)動(dòng)作業(yè)成本法　切入點(diǎn)：生豬養(yǎng)殖企業(yè)　出處：《山東大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著生產(chǎn)技術(shù)和信息及時(shí)的發(fā)展和應(yīng)用,會(huì)計(jì)領(lǐng)域的重要理論——作業(yè)成本法在現(xiàn)代制造業(yè)的應(yīng)用中取得了較好的成果。由于使用作業(yè)成本法核算得出的成本信息更為全面、準(zhǔn)確,除制造業(yè)以外的其他行業(yè)也在積極研究作業(yè)成本法的應(yīng)用。近年來,我國(guó)生豬規(guī)�；B(yǎng)殖開始廣受關(guān)注,得益于生豬的規(guī)�；B(yǎng)殖領(lǐng)域相關(guān)技術(shù)的發(fā)展,生豬規(guī)�；B(yǎng)殖在我國(guó)得到了快速發(fā)展。而生豬產(chǎn)業(yè)面臨的經(jīng)營(yíng)環(huán)境較為復(fù)雜多變,尤其是豬周期的存在,生豬養(yǎng)殖企業(yè)面臨"一年賺、一年平、一年虧"的尷尬境況。建立高效的成本核算和控制體系已成為企業(yè)的迫切需要,遺憾的是,我國(guó)大部分生豬養(yǎng)殖企業(yè)都是采用的最為傳統(tǒng)的成本核算方法,顯然,這種方法并不能適應(yīng)復(fù)雜多變的市場(chǎng)環(huán)境,財(cái)務(wù)成本信息的不準(zhǔn)確性也嚴(yán)重影響了成本分析和控制及相關(guān)決策制定。本文主要研究基于多動(dòng)因驅(qū)動(dòng)作業(yè)成本法在生豬養(yǎng)殖企業(yè)成本核算中的具體應(yīng)用,以期改善生豬養(yǎng)殖企業(yè)目前面臨的成本難題。生豬養(yǎng)殖行業(yè)與制造業(yè)相比還是有較大差異,不能夠生搬硬套制造業(yè)應(yīng)用作業(yè)成本法的模式,需要結(jié)合生豬養(yǎng)殖行業(yè)自身的特色。在研究國(guó)內(nèi)外關(guān)于作業(yè)成本法應(yīng)用文獻(xiàn)的基礎(chǔ)上,總結(jié)作業(yè)成本法的相關(guān)理論,并以RSF農(nóng)牧公司為研究對(duì)象,在深入了解生豬養(yǎng)殖行業(yè)基本知識(shí)的前提下,分析目前RSF農(nóng)牧公司的成本現(xiàn)狀及問題,追本溯源,研究多動(dòng)因驅(qū)動(dòng)作業(yè)成本法的應(yīng)用,最終確立了 RSF農(nóng)牧公司應(yīng)用作業(yè)成本法的原則和框架。進(jìn)而,將多動(dòng)因驅(qū)動(dòng)作業(yè)成本法具體應(yīng)用到該公司的成本核算中,利用該公司的真實(shí)成本數(shù)據(jù),計(jì)算出其產(chǎn)品—商品豬的總成本。并將應(yīng)用基于多動(dòng)因驅(qū)動(dòng)作業(yè)成本法與RSF農(nóng)牧公司按照原有成本核算方法的兩種成本結(jié)果進(jìn)行比較分析,認(rèn)為多動(dòng)因驅(qū)動(dòng)作業(yè)成本法核算更為科學(xué)準(zhǔn)確,對(duì)生豬養(yǎng)殖行業(yè)的其他企業(yè)應(yīng)用作業(yè)成本法提供了借鑒意義。本文的創(chuàng)新之處在于間接成本的分配動(dòng)因多樣化并具體化,包括數(shù)量動(dòng)因、時(shí)間動(dòng)因、批次動(dòng)因和材料動(dòng)因,并與核算實(shí)務(wù)相聯(lián)系,結(jié)合行業(yè)特色,具有較強(qiáng)的實(shí)務(wù)操作性。
[Abstract]:With the development and application of production technology and information in time, the important theory in accounting field, Activity-Based costing (ABC), has achieved good results in the application of modern manufacturing industry. To be exact, other industries other than manufacturing are also actively studying the application of activity-based costing. In recent years, large-scale pig breeding in China has received widespread attention, benefiting from the development of related technologies in the field of large-scale pig breeding. Large scale pig breeding has been developing rapidly in China, but the operating environment of pig industry is more complex and changeable, especially the existence of pig cycle, pig breeding enterprises are faced with "one year to earn, one year flat," The embarrassing situation of "one year deficit". The establishment of an efficient cost accounting and control system has become an urgent need for enterprises. Unfortunately, most of the pig breeding enterprises in China have adopted the most traditional cost accounting method. Obviously, This approach is not suitable for complex and volatile market environments, The inaccuracy of financial cost information has also seriously affected the cost analysis and control and related decision-making. This paper mainly studies the specific application of activity-based costing based on multi-agent driving in the cost accounting of pig breeding enterprises. In order to improve the current cost problems faced by pig breeding enterprises, the pig breeding industry is still quite different from the manufacturing industry, so it is not possible to apply the ABC model to the manufacturing industry. It is necessary to combine the characteristics of pig breeding industry. On the basis of studying the domestic and foreign literatures on the application of activity-based costing, we summarize the relevant theories of activity-based costing, and take RSF agribusiness and animal husbandry company as the research object. On the premise of deeply understanding the basic knowledge of pig breeding industry, this paper analyzes the current cost situation and problems of RSF agri-animal husbandry company, traces its origin, and studies the application of multi-agent driven activity-based costing method. Finally, the principle and framework of applying activity-based costing in RSF agri-pastoral company are established. Then, the multi-agent driven activity-based costing method is applied to the cost accounting of the company, and the real cost data of the company are used. The total cost of its product-commodity pig was calculated and compared with the two cost results of RSF agri-livestock company according to the original cost accounting method, which was based on multi-agent driven activity-based costing (ABC). It is considered that multi-agent driven Activity-Based costing is more scientific and accurate, which can be used as a reference for other enterprises in pig breeding industry. The innovation of this paper lies in the diversification and concretization of the distribution motivation of indirect cost. It includes quantity driver, time driver, batch agent and material driver, and is related to accounting practice, combined with industry characteristics, and has strong practical operation.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F324;F302.6

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 華伯泉;工imu"品成本，

本文編號(hào)：1646962