本文選題：中型制造業(yè)　切入點(diǎn)：成本核算　出處：《天津商業(yè)大學(xué)》2017年碩士論文

【摘要】：隨著科技越來(lái)越快的發(fā)展,很多制造型企業(yè)都在逐步實(shí)現(xiàn)自動(dòng)化或半自動(dòng)化生產(chǎn),大量使用機(jī)器就會(huì)使得間接費(fèi)用比例快速上升,從而改變了產(chǎn)品成本的結(jié)構(gòu)。而傳統(tǒng)成本法基本都使用單一的分配標(biāo)準(zhǔn),所以并不適用于間接費(fèi)用占比較高的產(chǎn)品,因?yàn)檫@樣會(huì)導(dǎo)致提供的成本信息不準(zhǔn)確,從而使得公司管理層無(wú)法進(jìn)行合理的成本控制。所以,要使用更加合理有效的成本核算方法來(lái)核算間接費(fèi)用高的產(chǎn)品的成本。本文第一章是緒論,首先說(shuō)明了本文的研究背景以及意義,根據(jù)行業(yè)的發(fā)展情況,指出傳統(tǒng)成本法已經(jīng)不再適用于ZS公司這類企業(yè),并提出使用作業(yè)成本法來(lái)核算ZS公司的產(chǎn)品成本,由此開始進(jìn)行研究。同時(shí)通過國(guó)內(nèi)國(guó)外兩個(gè)維度,對(duì)作業(yè)成本法的發(fā)展脈絡(luò)進(jìn)行了梳理。第二章首先介紹了與本文寫作相關(guān)的兩個(gè)重要理論,然后闡明了一些重要的概念和基本原理,最后描述了實(shí)施作業(yè)成本法的步驟。第三章是對(duì)ZS公司目前的成本核算方法進(jìn)行分析,并指出其中的問題,說(shuō)明原因,最后對(duì)ZS公司實(shí)施作業(yè)成本法進(jìn)行了必要性和可行性論證。第四章是寫作業(yè)成本法在ZS公司的具體應(yīng)用,首先建立了核算模型,然后將具體的數(shù)據(jù)應(yīng)用計(jì)算得出結(jié)果,最后對(duì)結(jié)果進(jìn)行比較分析,得出作業(yè)成本法更加適合ZS公司的結(jié)論。第五章是結(jié)論和展望。希望通過本文,對(duì)ZS公司和與ZS公司情況相同的一些企業(yè)有一定的建議。
[Abstract]:With the rapid development of science and technology, many manufacturing enterprises are gradually realizing automated or semi-automated production. This changes the structure of the product cost, and the traditional cost method basically uses a single allocation standard, so it is not suitable for the products with higher overhead costs, because this will lead to inaccurate cost information provided. Therefore, it is necessary to use a more reasonable and effective cost accounting method to calculate the cost of products with high overhead costs. The first chapter of this paper is an introduction. Firstly, the research background and significance of this paper are explained. According to the development of the industry, it is pointed out that the traditional cost method is no longer applicable to such enterprises as ZS Company, and it is proposed to use activity-based costing method to calculate the product cost of ZS Company. At the same time, the development of activity-based costing is combed through two dimensions at home and abroad. The second chapter introduces two important theories related to the writing of this paper. Then it explains some important concepts and basic principles, and finally describes the steps of implementing activity-based costing. Chapter three analyzes the current cost accounting methods of ZS Company, points out the problems and explains the reasons. Finally, the necessity and feasibility of the implementation of Activity-based costing in ZS Company are demonstrated. Chapter four is the specific application of ABC in ZS Company. First, the accounting model is established, and then the calculation results are obtained by applying the specific data. Finally, the results are compared and analyzed, and it is concluded that Activity-based costing is more suitable for ZS Company. Chapter five is the conclusion and prospect. I hope that through this article, I have some suggestions for ZS Company and some enterprises with the same situation with ZS Company.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.88;F406.7

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