【摘要】：由于傳統(tǒng)成本會(huì)計(jì)管理系統(tǒng)在企業(yè)決策上的局限性,現(xiàn)代財(cái)務(wù)管理系統(tǒng)應(yīng)運(yùn)而生。有效產(chǎn)出會(huì)計(jì)作為約束理論(TOC)的產(chǎn)物,在西方國(guó)家的制造業(yè)、服務(wù)業(yè)以及非營(yíng)利組織中都有廣泛應(yīng)用,但其在我國(guó)的研究及應(yīng)用則多局限于生產(chǎn)決策,對(duì)于該會(huì)計(jì)方法的內(nèi)涵也未作深入研究,缺乏構(gòu)建有效產(chǎn)出會(huì)計(jì)管理系統(tǒng)的意識(shí)。因此,對(duì)于該系統(tǒng)的構(gòu)建及完善就十分具有現(xiàn)實(shí)意義。本文通過(guò)分析有效產(chǎn)出會(huì)計(jì)的內(nèi)涵并引進(jìn)該會(huì)計(jì)系統(tǒng)下的部分決策方法,意在推進(jìn)有效產(chǎn)出會(huì)計(jì)管理系統(tǒng)的應(yīng)用,為企業(yè)的管理決策提供有益借鑒。本文以企業(yè)會(huì)計(jì)管理系統(tǒng)為研究對(duì)象,以傳統(tǒng)成本會(huì)計(jì)管理系統(tǒng)對(duì)于企業(yè)決策及評(píng)價(jià)時(shí)存在的弊端為研究背景,指出構(gòu)建有效產(chǎn)出會(huì)計(jì)管理系統(tǒng)的理論及現(xiàn)實(shí)意義。通過(guò)分析國(guó)內(nèi)外相關(guān)話題的研究現(xiàn)狀,指出當(dāng)前系統(tǒng)在構(gòu)建中存在的局限性;以約束理論作為有效產(chǎn)出會(huì)計(jì)的應(yīng)用背景及理論基礎(chǔ),分析了制約因素對(duì)于企業(yè)決策的影響;提出了有效產(chǎn)出會(huì)計(jì)的邏輯起點(diǎn),并從有效產(chǎn)出、有效產(chǎn)出會(huì)計(jì)基本要素、有效產(chǎn)出會(huì)計(jì)管理系統(tǒng)的角度層層分析了有效產(chǎn)出會(huì)計(jì)內(nèi)涵。本文提出了四種適宜采用有效產(chǎn)出會(huì)計(jì)方法的決策:最優(yōu)產(chǎn)品組合、新產(chǎn)品投產(chǎn)、產(chǎn)品定價(jià)和固定資產(chǎn)投資決策。其中,對(duì)于前兩種決策本文分別通過(guò)構(gòu)建模型和流程圖的方式介紹決策流程,對(duì)于后兩種決策方法則通過(guò)將其與傳統(tǒng)決策方法進(jìn)行對(duì)比引入。本文還以S企業(yè)為案例詳細(xì)說(shuō)明了以上四種決策的應(yīng)用過(guò)程并結(jié)合案例深入分析,最后對(duì)本文作出總結(jié)與展望。
[Abstract]:Because of the limitation of traditional cost accounting management system in enterprise decision-making, modern financial management system emerges as the times require. As the product of (TOC), effective output accounting is widely used in manufacturing, service and non-profit organizations in western countries, but its research and application in our country is limited to production decision-making. The connotation of the accounting method has not been deeply studied, and the consciousness of constructing an effective output accounting management system is lacking. Therefore, for the construction and improvement of the system is of great practical significance. By analyzing the connotation of effective output accounting and introducing some decision-making methods under the accounting system, this paper aims to promote the application of effective output accounting management system and provide useful reference for enterprise management decision. This paper takes the enterprise accounting management system as the research object, taking the disadvantages of the traditional cost accounting management system for the enterprise decision-making and evaluation as the research background, and points out the theoretical and practical significance of constructing the effective output accounting management system. By analyzing the current research situation of related topics at home and abroad, pointing out the limitations of the current system in the construction, taking the constraint theory as the application background and theoretical basis of effective output accounting, this paper analyzes the influence of restriction factors on enterprise decision-making. This paper puts forward the logical starting point of effective output accounting, and analyzes the connotation of effective output accounting from the angle of effective output, basic elements of effective output accounting and effective output accounting management system. This paper puts forward four kinds of decisions suitable for effective output accounting: optimal product combination, new product production, product pricing and fixed assets investment decision. For the first two kinds of decision making, this paper introduces the decision-making process by constructing model and flow chart respectively, and introduces the latter two decision methods by comparing them with the traditional decision methods. This paper also takes S enterprise as a case to explain the application process of the above four kinds of decision in detail, and to analyze deeply with the case, finally makes the summary and the prospect to this article.
【學(xué)位授予單位】：江蘇科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F406.7;F416.471

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