本文關(guān)鍵詞：作業(yè)成本法在KM化工企業(yè)中的應(yīng)用研究　出處：《中南大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 成本核算 成本控制 作業(yè)成本法 化工企業(yè)

【摘要】：摘要：在知識經(jīng)濟(jì)時代,企業(yè)的經(jīng)營環(huán)境日益變得復(fù)雜化,競爭日益激烈,伴隨著科學(xué)技術(shù)的各種突破和不斷變革的管理方法,傳統(tǒng)的成本核算方法已經(jīng)很難與之相適應(yīng)。然而,在我國企業(yè)尤其是一些中小型企業(yè)中,成本核算仍然是以單一的成本動因作為制造費用的分配依據(jù),其成本核算無法有效反映產(chǎn)品的真實成本信息,也就無法為管理者提供有效的決策信息；為了改變和完善成本核算方案、解決傳統(tǒng)成本管理的問題,有必要在我國企業(yè)尤其是一些中小型企業(yè)中運用作業(yè)成本法進(jìn)行成本核算。本文以KM化工企業(yè)為例,根據(jù)KM化工企業(yè)2012年Y月的實際生產(chǎn)情況運用作業(yè)成本法進(jìn)行作業(yè)成本核算,具體工作包括生產(chǎn)流程的分析、作業(yè)的劃分、相關(guān)數(shù)據(jù)的準(zhǔn)備,將作業(yè)與資源分配到產(chǎn)品中去,形成作業(yè)成本法下的產(chǎn)品成本,并最終建立作業(yè)成本核算保障措施。 與傳統(tǒng)的成本核算方法相比,作業(yè)成本法能夠避免單一的成本動因缺陷,提供準(zhǔn)確的成本信息,而且能夠進(jìn)行有效的作業(yè)成本控制,同時還有利于進(jìn)行績效考核。因此,本文的研究可為與KM化工企業(yè)相同或相近的企業(yè)提供借鑒,具有一定的實踐價值。
[Abstract]:Absrtact: in the era of knowledge economy, the business environment of enterprises is becoming more and more complicated and the competition is becoming more and more fierce, accompanied by various breakthroughs in science and technology and constantly changing management methods. The traditional cost accounting method has been difficult to adapt to it. However, in Chinese enterprises, especially in some small and medium-sized enterprises, cost accounting is still based on a single cost driver as the basis for the allocation of manufacturing costs. Its cost accounting can not effectively reflect the true cost information of the product, so it can not provide effective decision-making information for managers; In order to change and perfect the cost accounting scheme, solve the problem of traditional cost management. It is necessary to use activity-based costing in Chinese enterprises, especially in some small and medium-sized enterprises. This paper takes km chemical enterprises as an example. Activity-Based costing (ABC) is used to calculate Activity-Based costing according to the actual production situation of km chemical enterprise in 2012. The specific work includes the analysis of production process, the division of activities, and the preparation of relevant data. Activities and resources are allocated to the product to form the product cost under the activity-based costing, and finally establish the activity-based cost accounting safeguard measures. Compared with the traditional cost accounting method, activity-based costing can avoid single cost driver defects, provide accurate cost information, and can carry out effective activity-based cost control. Therefore, the research in this paper can be used as a reference for the same or similar enterprises as km chemical enterprises, and has certain practical value.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3

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