本文選題：成本核算 + 作業(yè)成本法　； 參考：《石河子大學(xué)》2017年碩士論文

【摘要】：自改革開放以來,在經(jīng)濟(jì)迅猛發(fā)展的同時(shí),我國的市場(chǎng)經(jīng)濟(jì)體制也變得更加完善,且自加入世界貿(mào)易組織之后,國內(nèi)企業(yè)面臨的競(jìng)爭更加激烈。這種經(jīng)濟(jì)社會(huì)背景下,準(zhǔn)備在簡單再生產(chǎn)和擴(kuò)大再生產(chǎn)中做出進(jìn)一步投資的企業(yè),將會(huì)更難做出抉擇,機(jī)遇與風(fēng)險(xiǎn)共存。在當(dāng)前環(huán)境中,企業(yè)將如何獲得生存空間并保持競(jìng)爭力?本文認(rèn)為,關(guān)鍵在于企業(yè)對(duì)其經(jīng)營活動(dòng)的不斷優(yōu)化,以使得再生產(chǎn)過程中成本能夠得以降低,收益能夠得以提升,因此,與企業(yè)成本控制相關(guān)的活動(dòng)越來越受到組織高層管理者的廣泛關(guān)注,即成本管理成為企業(yè)管理活動(dòng)中的一個(gè)重要的環(huán)節(jié)。隨著產(chǎn)品生產(chǎn)機(jī)械化程度的提高以及產(chǎn)品生產(chǎn)逐漸趨于多品種,小批量,傳統(tǒng)成本法已經(jīng)顯示出了很多弊端,例如成本分配指標(biāo)單一導(dǎo)致的間接費(fèi)用分配不合理,產(chǎn)品成本核算范圍較窄等,從而使企業(yè)核算出的成本結(jié)果與實(shí)際情況偏離較大。作業(yè)成本法從企業(yè)生產(chǎn)流程出發(fā),采用多個(gè)動(dòng)因分配間接費(fèi)用,其核算結(jié)果更精確,切合企業(yè)實(shí)際情況;因其科學(xué)性與合理性,越來越多的企業(yè)開始推行作業(yè)成本法,然而該方法在中小企業(yè)中仍有待嘗試。為使中小企業(yè)管理者認(rèn)識(shí)到作業(yè)成本法的優(yōu)越性,本文選取小型企業(yè)白楊公司作為分析與研究的對(duì)象,依據(jù)該企業(yè)自身狀況為其制定合適可行的作業(yè)成本法應(yīng)用方案,完善其成本核算體系�；谏鲜瞿康�,本文的結(jié)構(gòu)如下:首先,簡述本文研究的社會(huì)經(jīng)濟(jì)背景,以及作業(yè)成本法在理論發(fā)展和現(xiàn)實(shí)應(yīng)用的狀況;其次,基于背景研究,對(duì)作業(yè)成本法的基本概念、理論依據(jù)進(jìn)行分析說明,為后文的進(jìn)一步分析做鋪墊;再次,對(duì)白楊公司當(dāng)前成本核算狀況進(jìn)行分析與研究,識(shí)別公司當(dāng)前成本核算過程所存在的一些問題;從次,從實(shí)際問題出發(fā),引入作業(yè)成本核算法,并為該法制定出合理可行的應(yīng)用方案,在實(shí)際應(yīng)用中出現(xiàn)的與標(biāo)準(zhǔn)成本法在價(jià)格上的差異方面做出全面合理的分析;最后,根據(jù)上述對(duì)兩種成本計(jì)算法的對(duì)比分析,嘗試性的探究作業(yè)成本法在白楊公司財(cái)務(wù)工作中實(shí)際應(yīng)用可能會(huì)出現(xiàn)的一些困難并為其解決提出建議意見。通過對(duì)以往研究文獻(xiàn)成果的整理與總結(jié),并將從理論研究中得出的相關(guān)資料應(yīng)用于本文的案例研究過程之中,本文得出的研究結(jié)論主要分為以下方面:(1)由于白楊水泥制品公司的生產(chǎn)模式具有多品種、小批次的特點(diǎn),并且在生產(chǎn)成本中因輔助材料耗用及機(jī)器設(shè)備折舊等因素產(chǎn)生的間接成本占比較高,這為作業(yè)成本法的運(yùn)用提供了前提依據(jù);(2)基于比較分析法,對(duì)傳統(tǒng)成本法與作業(yè)成本法在公司實(shí)際運(yùn)用中出現(xiàn)的差異做出總結(jié)分析,并對(duì)兩種成本核算方法的優(yōu)劣之處做出比較分析,以此總結(jié)出作業(yè)成本法在實(shí)際應(yīng)用中的好處,從而為白楊公司財(cái)務(wù)工作的完善提出理論依據(jù),以便為該公司在成本控制和科學(xué)管理等方面的改進(jìn)做出貢獻(xiàn);(3)在作業(yè)成本法的應(yīng)用推廣方面,由于中小企業(yè)生產(chǎn)方法以及銷售模式的轉(zhuǎn)變,間接費(fèi)用逐漸提高,因此間接費(fèi)用在實(shí)際財(cái)務(wù)核算中的分配對(duì)公司成本信息精確度產(chǎn)生較大影響,作業(yè)成本法是一種更科學(xué),更合理的成本核算方法,在廣大中小企業(yè)的生產(chǎn)運(yùn)行過程中,具有一定的經(jīng)濟(jì)可行性和使用有效性。
[Abstract]:Since the reform and opening up, the rapid development of economy at the same time, China's market economic system has become more and more perfect, and since joining the world trade organization, the domestic enterprises are facing more fierce competition. The economic and social background, in the preparation of simple reproduction and expanded to make further investment in the production of enterprises, will be more difficult to make choices, opportunities and risks coexist. In the current environment, how companies will survive and maintain competitiveness? This paper argues that the key lies in the continuous optimization of enterprise to its business activities, so that the cost of reproduction process can be reduced, return can be improved, therefore, activities related to the enterprise cost control is more and more widely attention to the organization of the senior management, the cost management has become an important part of enterprise management activities. With the increased mechanization of production And the product tends to be more varieties, small batch, the traditional cost method has shown many drawbacks, such as the overhead cost allocation of single index leads to the unreasonable product cost accounting scope is narrow, so as to make the enterprise cost accounting results deviate from the actual situations. Cost from the production process of the motivation, allocation of indirect costs, the calculation result is more accurate, meets the actual situation of enterprises; because it is scientific and reasonable, more and more enterprises begin to implement ABC, however this method in small and medium-sized enterprises still need to try. To realize the advantages of activity-based costing to the managers of small and medium-sized enterprises, this paper selection of small business company poplar as the object of study and analysis, on the basis of the enterprise's own situation for the development of applications of ABC appropriate and feasible, to improve its cost Accounting system. Based on the above purpose, this paper is structured as follows: firstly, the social and economic background of this study, and the activity-based costing method in theory development and practical application; secondly, based on the research background, the basic concepts of activity-based costing, the theoretical basis for analysis, in order to pave the way for further analysis of the; again, analysis and Research on the current situation of cost accounting of poplar company, some problems in the process of cost accounting recognition of the company; from the time, starting from the actual problem, introduce the activity-based costing method, and the method used is reasonable and feasible, in actual application to make a comprehensive and reasonable analysis. With the standard cost method in price differences; finally, according to the comparative analysis of two kinds of cost calculation method mentioned above, a tentative research of ABC in the financial work of Bai Yang company Some difficulties in practical application may appear and its solving suggestions. Based on the previous research literature summary, case studies and will be drawn from theoretical research in the relevant information used in this paper, the conclusion of this article is mainly divided into the following aspects: (1) the poplar cement products the company's production mode has many varieties, small batch, and indirect costs in the production costs for auxiliary material consumption and equipment depreciation and other factors to produce a higher proportion, which provides the premise basis for the application of ABC; (2) based on the method of comparative analysis, make a summary and analysis of actual use difference the traditional cost method and activity-based costing in the company, and the advantages and disadvantages of the two kinds of cost accounting methods to make comparative analysis, summed up the operating cost method in the practical application of the good Place, so as to improve the financial work of Topol's theoretical basis, in order to make a contribution to the improvement in cost control and scientific management of the company; (3) in the promotion of the application of activity-based costing method, due to the production of small and medium-sized enterprises and sales model change, the indirect costs gradually increased, so the allocation of indirect costs in the actual financial accounting in a greater impact on the company's cost information accuracy, activity-based costing is a more scientific and more reasonable cost accounting methods, in the production process of small and medium-sized enterprises, has a certain economic feasibility and effectiveness.

【學(xué)位授予單位】：石河子大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.71;F406.7

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