本文選題：作業(yè)成本法 + 光伏企業(yè)�。� 參考：《安徽工業(yè)大學(xué)》2017年碩士論文

【摘要】：國(guó)家能源局提供的規(guī)模發(fā)展指標(biāo)顯示,截止到2020年底,光伏發(fā)電總裝機(jī)容量高達(dá)到1.5億千瓦。可以看到,“十三五”期間,高速的發(fā)展?fàn)顟B(tài)仍是我國(guó)光伏產(chǎn)業(yè)的常態(tài)。巨大市場(chǎng)潛力吸引越來(lái)越多企業(yè)進(jìn)入光伏逆變器行業(yè),光伏行業(yè)市場(chǎng)競(jìng)爭(zhēng)日益激烈,光伏逆變器產(chǎn)品毛利率面臨下降風(fēng)險(xiǎn),因而對(duì)于企業(yè)想提高產(chǎn)品競(jìng)爭(zhēng)力,合理的成本管理核算方法顯得特別重要。而在成本管理控制過(guò)程中,生產(chǎn)過(guò)程成為很多光伏企業(yè)成本核算管理僅有的關(guān)注點(diǎn),忽略其他有關(guān)環(huán)節(jié)的間接成本信息,運(yùn)用單一分配基礎(chǔ),導(dǎo)致產(chǎn)品成本信息失真。同時(shí)成本核算管理的觀念也局限于傳統(tǒng)方式,缺乏對(duì)會(huì)計(jì)信息在運(yùn)營(yíng)決策方面的應(yīng)用。因此,本文嘗試將作業(yè)成本法應(yīng)用于J公司,期望可以為提高該公司和相似企業(yè)的成本核算水平提供幫助。本文先是系統(tǒng)闡述了作業(yè)成本法的基本理論,包括基本概念和計(jì)算步驟,通過(guò)對(duì)比作業(yè)成本法和傳統(tǒng)成本法,解析兩者的區(qū)別,得出作業(yè)成本法的優(yōu)勢(shì)。其次從實(shí)踐運(yùn)用角度出發(fā),以J公司為研究對(duì)象,進(jìn)行實(shí)地調(diào)查和數(shù)據(jù)收集,分析公司現(xiàn)有成本核算體系,發(fā)現(xiàn)其中存在問(wèn)題,剖析公司實(shí)行作業(yè)成本法的可行性和必要性。接下來(lái),結(jié)合J公司特點(diǎn),以大同項(xiàng)目為例,將J公司成本核算從單一的生產(chǎn)環(huán)節(jié),擴(kuò)展到生產(chǎn)經(jīng)營(yíng)全環(huán)節(jié),通過(guò)分析各環(huán)節(jié)成本動(dòng)因,為J公司量身定制對(duì)應(yīng)的作業(yè)成本核算體系,核算J公司實(shí)物產(chǎn)品與咨詢服務(wù)的成本,并與J公司現(xiàn)有成本信息的差異進(jìn)行分析比較,為企業(yè)提供更精確的成本信息。進(jìn)而將作業(yè)成本法應(yīng)用于企業(yè)定價(jià)和零部件外購(gòu)決策,幫助企業(yè)決策層做出更有效更合理的決策,提高企業(yè)競(jìng)爭(zhēng)力。最后分析J公司實(shí)施作業(yè)成本法面臨的問(wèn)題,提出解決問(wèn)題的措施,為作業(yè)成本法在類似光伏企業(yè)具體操作提供參考。
[Abstract]:By the end of 2020, the total installed capacity of photovoltaic power had reached 150 million kilowatts, according to the National Energy Administration's indicator of scale development.It can be seen that during the Thirteenth five-year Plan period, high-speed development is still the normal state of photovoltaic industry in China.The huge market potential attracts more and more enterprises to enter the photovoltaic inverter industry, the photovoltaic industry market competition is increasingly fierce, photovoltaic inverter products gross profit is facing the risk of decline, so enterprises want to improve the competitiveness of products,Reasonable cost management accounting method is especially important.In the process of cost management and control, the production process has become the only concern of cost accounting management in many photovoltaic enterprises, ignoring the indirect cost information of other related links, using a single allocation basis, resulting in the distortion of product cost information.At the same time, the concept of cost accounting management is limited to the traditional way, and it lacks the application of accounting information in operation decision.Therefore, this paper attempts to apply Activity-based costing to J Company, which is expected to help to improve the cost accounting level of this company and similar enterprises.In this paper, the basic theory of activity-based costing is expounded systematically, including the basic concepts and calculation steps. By comparing the ABC with the traditional costing, the differences between the two are analyzed, and the advantages of ABC are obtained.Secondly, from the perspective of practical application, taking J Company as the research object, this paper carries out field investigation and data collection, analyzes the existing cost accounting system of the company, finds out the existing problems, and analyzes the feasibility and necessity of implementing Activity-based costing in the company.Then, according to the characteristics of J Company, taking Datong Project as an example, the cost accounting of J Company is extended from a single production link to a whole production and management link, and the cost drivers of each link are analyzed.The corresponding activity-based cost accounting system is customized for J Company to calculate the cost of physical products and consulting services of J Company. The differences between the cost information and the existing cost information of J Company are analyzed and compared in order to provide more accurate cost information for the enterprise.Then the activity-based costing method is applied to the enterprise pricing and parts outsourcing decision-making to help the decision makers to make more effective and reasonable decisions to improve the competitiveness of enterprises.Finally, this paper analyzes the problems that J Company faces in implementing ABC, and puts forward some measures to solve the problem, which provides a reference for the practical operation of ABC in similar photovoltaic enterprises.
【學(xué)位授予單位】：安徽工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.61

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