本文關(guān)鍵詞：基于LM公司作業(yè)成本法的研究　出處：《財(cái)政部財(cái)政科學(xué)研究所》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 作業(yè)成本法 LM公司 成本管理

【摘要】：本文回顧了作業(yè)成本法的起源及背景,對作業(yè)成本法的基本理論及組成要素進(jìn)行了闡述,并對作業(yè)成本法的核算步驟進(jìn)行了系統(tǒng)的分析,首先確定主要作業(yè)和成本動(dòng)因,其次劃分作業(yè)中心并建立作業(yè)成本庫,然后將資源成本分配到作業(yè)再將作業(yè)成本分配給其他作業(yè),最后將作業(yè)分配到產(chǎn)品。本文通過對作業(yè)成本核算與傳統(tǒng)成本核算方法區(qū)別的討論,得出在當(dāng)今大型企業(yè)集團(tuán),由于企業(yè)的間接費(fèi)用增長過快,可以直接分配到產(chǎn)成品的資源使用量快速下降,傳統(tǒng)成本法對間接費(fèi)用的分配存在一些不足,有一定的局限性,容易產(chǎn)生偏差或失真。而作業(yè)成本法更加重視成本發(fā)生的原因以及產(chǎn)生的結(jié)果,同時(shí)進(jìn)行了比較準(zhǔn)確的成本來源追蹤,可以減少浪費(fèi)、降低資源消耗、提升企業(yè)效益、合理引導(dǎo)企業(yè)投資方向。本文又通過分析我國具體操作作業(yè)成本法存在的問題,總結(jié)出在我國推行作業(yè)成本法應(yīng)采取的措施：在全國范圍推廣作業(yè)成本法首先要得到政府大力支持,再從先進(jìn)企業(yè)著手,由點(diǎn)到面逐步推行,并且要及時(shí)成立咨詢組織、開發(fā)作業(yè)成本法軟件,同時(shí)加強(qiáng)員工培訓(xùn),全面提高員工素質(zhì),減少作業(yè)成本法在實(shí)施過程中出現(xiàn)的人為阻力,提高實(shí)施效率。最后文章結(jié)合作者在LM公司的作業(yè)成本法實(shí)施實(shí)踐,通過對LM公司現(xiàn)有核算體系存在缺陷的分析,得出實(shí)施作業(yè)成本法可以為企業(yè)帶來的好處,并且通過實(shí)際數(shù)據(jù)得出結(jié)論,使用作業(yè)成本法可以有效的控制和分配間接費(fèi)用,從核算數(shù)據(jù)中更容易發(fā)現(xiàn)非增值作業(yè)與增值作業(yè),對企業(yè)的決策更具重要性。同時(shí)通過對LM公司在作業(yè)成本法操作過程中發(fā)現(xiàn)的問題和應(yīng)用作業(yè)成本法應(yīng)注意事項(xiàng)的總結(jié),為其他同類企業(yè)推廣作業(yè)成本法提供了借鑒。
[Abstract]:This paper reviews the origin and background of activity-based costing, expounds the basic theory and elements of activity-based costing, and systematically analyzes the accounting steps of activity-based costing. First, the main activities and cost drivers are identified. Secondly, the activity center is divided and the activity cost database is established. Then the resource cost is allocated to the activity and then the activity cost is assigned to other activities. Finally, this paper discusses the difference between activity-based cost accounting and traditional cost accounting methods, and concludes that in large enterprise groups, the indirect costs of enterprises increase too fast. The use of resources that can be directly allocated to finished products has declined rapidly, and the traditional cost method has some shortcomings and limitations to the distribution of indirect costs. It is easy to produce deviation or distortion. Activity-Based costing (ABC) pays more attention to the cause of cost and the result. At the same time, more accurate cost source tracking can reduce waste and reduce resource consumption. To improve the efficiency of enterprises and guide the investment direction of enterprises reasonably. This paper also analyzes the existing problems of Activity-Based costing (ABC) in China. Summarize the measures that should be taken to carry out ABC in our country: to popularize Activity-Based costing in the whole country, we should first get the support of the government, then proceed from the advanced enterprises and gradually carry out it from point to face. And we should set up consultation organization in time, develop activity-based costing software, at the same time, strengthen staff training, improve the quality of employees, reduce the artificial resistance in the process of implementation of activity-based costing. Finally, combining the author's practice of Activity-based costing in LM Company, the author analyzes the defects of the existing accounting system of LM Company. The paper draws the conclusion that activity-based costing can effectively control and distribute the indirect costs by the actual data to get the conclusion that the implementation of activity-based costing can bring benefits to the enterprise. It is easier to find non-value-added operations and value-added operations from the accounting data. It is more important for enterprises to make decisions. At the same time, the problems found in the operation of ABC in LM Company and the matters needing attention in the application of ABC are summarized. It provides reference for other similar enterprises to popularize Activity-based costing.
【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.4;F406.72

【相似文獻(xiàn)】

相關(guān)期刊論文 前3條

1 ;LM公司高性能聚酯(UPR)葉片系列[J];玻璃鋼;2013年03期

2 胡新明;;論Wald、LR和LM檢驗(yàn)不一致時(shí)的選擇依據(jù)[J];數(shù)量經(jīng)濟(jì)技術(shù)經(jīng)濟(jì)研究;2010年05期

3 ;[J];;年期

相關(guān)會(huì)議論文 前1條

1 郭創(chuàng);王建;;基于LM神經(jīng)網(wǎng)絡(luò)的機(jī)載機(jī)電BIT狀態(tài)預(yù)測研究[A];全國第19屆計(jì)算機(jī)技術(shù)與應(yīng)用（CACIS）學(xué)術(shù)會(huì)議論文集（下冊）[C];2008年

相關(guān)重要報(bào)紙文章 前1條

1 張曦;LM中國將在江陰建第四家葉片工廠[N];中國建材報(bào);2010年

相關(guān)碩士學(xué)位論文 前4條

1 儲(chǔ)婧琪;基于LM公司作業(yè)成本法的研究[D];財(cái)政部財(cái)政科學(xué)研究所;2014年

2 鐘經(jīng)寰;LM公司改善生產(chǎn)線平衡的案例研究[D];華南理工大學(xué);2013年

3 石薇琳;犬細(xì)小病毒LM株的序列分析及VP2基因的真核表達(dá)[D];東北農(nóng)業(yè)大學(xué);2010年

4 宋慧娟;HIFU與LM治療子宮肌瘤的臨床與衛(wèi)生經(jīng)濟(jì)學(xué)比較[D];河北醫(yī)科大學(xué);2014年

，

本文編號：1388974