本文關(guān)鍵詞：基于ABCM的現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)成本管理體系研究　出處：《蘭州大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì) 審計(jì)成本 作業(yè)成本管理 成本管理

【摘要】：隨著經(jīng)濟(jì)的不斷發(fā)展,公司業(yè)務(wù)范圍的擴(kuò)大,財(cái)務(wù)和會(huì)計(jì)信息也不斷衍變,審計(jì)變得日趨重要。任何一項(xiàng)經(jīng)濟(jì)活動(dòng)都追求以最小的成本來獲得最大的收益,對(duì)于審計(jì)來說也不例外。新的經(jīng)濟(jì)政策和新的法律環(huán)境造就了新的審計(jì)模式--現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì),出于其審計(jì)模式本身的特殊性以及在我國(guó)的實(shí)施的現(xiàn)狀,決定了現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)成本管理的特殊性和亟待有序管理的必然性。 作業(yè)成本管理理論(ABCM)為現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的成本管理提供了一種全新的思路,將作業(yè)成本管理思維運(yùn)用于現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的成本管理,從ABCM的角度建立現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的成本管理體系,以達(dá)到降低審計(jì)成本,提升審計(jì)產(chǎn)品的價(jià)值,進(jìn)而提升審計(jì)組織的核心競(jìng)爭(zhēng)力的目的。 本文主要研究注冊(cè)會(huì)計(jì)師審計(jì)(社會(huì)審計(jì))成本問題,在參閱大量文獻(xiàn)資料的基礎(chǔ)上,采取規(guī)范研究的方法,結(jié)合審計(jì)學(xué)、管理學(xué)、管理會(huì)計(jì)、成本會(huì)計(jì)的知識(shí),將作業(yè)成本管理(ABCM)理論應(yīng)用于現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的整個(gè)審計(jì)流程之中,將審計(jì)成本管理劃分為成本預(yù)算、成本核算、成本控制和成本考核這四個(gè)方面,不同以往的只是分析審計(jì)成本的計(jì)算或控制,或僅僅簡(jiǎn)單比較不同審計(jì)模式下的審計(jì)成本控制,在如何合理的實(shí)施現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的成本管理活動(dòng)上提出自己的看法,創(chuàng)造性的構(gòu)建了基于ABCM的現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)成本管理體系。 本論文的第一部分介紹了論文主題提出的背景和研究意義,并詳細(xì)闡述了國(guó)內(nèi)外的研究現(xiàn)狀,從而引出后文的具體分析；第二部分為理論基礎(chǔ),首先介紹了現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的產(chǎn)生、內(nèi)涵和特點(diǎn),其次介紹了審計(jì)成本的概念、分類以及現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)成本的特點(diǎn),最后是對(duì)作業(yè)成本管理(ABCM)的內(nèi)涵和優(yōu)勢(shì)進(jìn)行簡(jiǎn)析介紹；第三部分闡述了基于ABCM的現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)成本管理體系建立的基本思想、目標(biāo)和原則：第四部分具體構(gòu)建了基于ABCM的現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)成本管理體系,具體分為成本預(yù)算、成本核算、成本控制和成本考核四個(gè)方面；最后一個(gè)部分第五部分對(duì)全文進(jìn)行了總結(jié),指出論文的創(chuàng)新點(diǎn)和不足,并提出基于本論文研究主題的未來的主要研究方向。 基于ABCM的現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)成本管理體系的建立,旨在尋求一種新思路,通過運(yùn)用作業(yè)鏈思維,幫助社會(huì)審計(jì)機(jī)構(gòu)(會(huì)計(jì)師事務(wù)所)、審計(jì)人員有效的實(shí)施現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)。在合理的控制風(fēng)險(xiǎn)的同時(shí),能夠控制審計(jì)成本,提高審計(jì)收益,提升事務(wù)所的行業(yè)競(jìng)爭(zhēng)力。
[Abstract]:With the continuous development of economy, the expansion of the company's business, financial and accounting information has been the development of audit is becoming more and more important. Any economic activities are the pursuit of the minimum cost to obtain the maximum benefits, there is no exception for the audit. The new economic policy and the new legal environment created a pattern of modern audit risk oriented audit is new, for its special audit mode itself and the present situation in our country, determines the particularity of the cost management of modern risk oriented audit and urgent necessity of orderly management.
The theory of cost management (ABCM) provides a new idea for the cost management of modern risk oriented audit, cost management will cost management thinking in the modern risk oriented audit, the establishment of modern risk oriented audit cost management system from the perspective of ABCM, in order to reduce the audit cost and audit to enhance the value of the product, and thus enhance the core competitiveness of the audit organization.
This paper mainly studies the audit of Certified Public Accountants (social audit) cost, based on many references, adopts the method of normative research, combination of audit, management, management accounting, cost accounting knowledge, the activity-based cost management (ABCM) theory in the modern risk oriented audit in the audit process, the division of audit cost management cost budget, cost accounting, cost control and cost assessment of these four aspects, only analysis of audit cost calculation or control is different from the past, or simply to compare the different audit audit cost control mode, put forward their own views on the implementation of modern risk oriented audit how to reasonable cost management on the creative construction of ABCM the modern risk oriented audit cost management system based on.
The first part of this paper introduces the topic background and research significance, and elaborated the research status at home and abroad, which leads to the specific analysis; the second part is the theoretical basis, first introduced the modern risk oriented audit, connotation and characteristics, then introduces the concept and classification of audit cost. The modern risk oriented audit cost, and finally to the cost of operation management (ABCM) the connotation and advantages of the introduction; the third part describes the basic idea of ABCM modern risk oriented audit cost management system is built based on the objectives and principles. The fourth part of the ABCM of modern risk oriented audit cost management system based on specifically, divided into the cost budget, cost accounting, four aspects of cost control and cost assessment; in the last part, the fifth part summarizes the thesis, refers to The innovation and deficiency of the paper are put forward, and the main research direction of the future research topic based on this thesis is put forward.
The establishment of ABCM of the modern risk oriented audit cost management system based on, in order to seek a new way of thinking, through the use of chain operation, help the social audit organization (CPA), the implementation of the audit personnel effectively. In the modern risk oriented audit risk control reasonable at the same time, to control the cost of the audit, improve audit income, enhance the firm the competitiveness of the industry.

【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F234.3

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