本文關(guān)鍵詞：時間驅(qū)動作業(yè)成本法在QJ管業(yè)有限公司的應(yīng)用研究　出處：《沈陽工業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：國內(nèi)塑料管材行業(yè)伴隨著房地產(chǎn)建筑行業(yè)的發(fā)展逐漸發(fā)展起來,目前塑料管材行業(yè)發(fā)展趨緩、行業(yè)產(chǎn)能過剩。面對日趨激烈的市場競爭,能否做好成本管理是管業(yè)企業(yè)在市場競爭中站穩(wěn)腳跟甚至拔得頭籌的關(guān)鍵。只有在保證各類產(chǎn)品成本核算準(zhǔn)確度的前提之下,成本控制和管理才能夠有效地進(jìn)行,對癥下藥,有力地解決企業(yè)在生產(chǎn)環(huán)節(jié)出現(xiàn)的成本控制疏漏問題。時間驅(qū)動作業(yè)成本法是一種科學(xué)的成本核算、分析方法,實(shí)踐表明該方法的合理采用對成本控制和競爭力提升有促進(jìn)作用。本文嘗試將時間驅(qū)動作業(yè)成本法引入QJ管業(yè)有限公司,改善該公司成本管理,同時也為塑料管材同行企業(yè)乃至其他制造業(yè)企業(yè)成本管理提供借鑒。論文首先介紹選題背景、文獻(xiàn)評述以及時間驅(qū)動作業(yè)成本法的相關(guān)理論,其次以QJ管業(yè)有限公司,對其成本構(gòu)成及核算現(xiàn)狀進(jìn)行了分析,通過分析發(fā)現(xiàn)QJ管業(yè)有限公司在成本核算方面存在員工成本意識淡薄、制造費(fèi)用分配標(biāo)準(zhǔn)單一、成本考核體系不合理等問題。結(jié)合QJ管業(yè)有限公司產(chǎn)品品種多樣及間接費(fèi)用比重較大等特點(diǎn),論證了公司引入時間驅(qū)動作業(yè)成本法的必要性和可行性。再次在“選擇試點(diǎn),從易到難,逐步推廣”的思路下,選取作為制造業(yè)核心部門的生產(chǎn)車間為試點(diǎn),參考車間生產(chǎn)流程確定作業(yè)中心和資源、作業(yè)、產(chǎn)品三者間關(guān)系,依照時間驅(qū)動作業(yè)成本法計(jì)算出各資源的成本動因率,按照成本動因率和動因量的標(biāo)準(zhǔn)將資源分配至PE、PP-R、U-PVC、PE-RT四種產(chǎn)品。然后對比分析了時間驅(qū)動作業(yè)成本法和傳統(tǒng)成本法下產(chǎn)品成本存在的差異,四種產(chǎn)品的差異率分別為7.35%、2.34%、0.83%、0.47%,根據(jù)差異分析提出企業(yè)引入時間驅(qū)動作業(yè)成本法應(yīng)注意閑置產(chǎn)能管理、定價決策、成本核算系統(tǒng)更新等五個方面的關(guān)鍵點(diǎn)。最后,為了QJ管材有限公司能更好地實(shí)行時間驅(qū)動成本法,提出了針對性的保障措施,如做好宣傳和培訓(xùn)工作、提高ERP信息系統(tǒng)的信息收集水平、建立配套激勵制度、采取財(cái)務(wù)會計(jì)核算系統(tǒng)和時間驅(qū)動作業(yè)成本法核算系統(tǒng)并行的雙軌制做法。目前國內(nèi)學(xué)者對時間驅(qū)動作業(yè)成本法的研究主要集中在醫(yī)療、服務(wù)業(yè),應(yīng)用于制造業(yè)的研究數(shù)量并不多,論文的研究不僅豐富了學(xué)術(shù)研究成果,也為其他塑管同行業(yè)企業(yè)乃至其他制造業(yè)企業(yè)提供了一種新的成本核算思路,對其他企業(yè)引入時間驅(qū)動作業(yè)成本法有一定的指導(dǎo)和借鑒作用。
[Abstract]:With the development of the real estate construction industry, the domestic plastic pipe industry is developing gradually. At present, the development of the plastic pipe industry is slowing down, the industry is overcapacity, and facing the increasingly fierce market competition. Whether the cost management can be done well is the key for the pipe enterprises to stand firm in the market competition and even get the top position. Only under the premise of ensuring the accuracy of cost accounting of all kinds of products. Cost control and management can be carried out effectively, the right remedy to solve the problem of cost control omissions in the production link. Time-driven Activity-Based costing is a scientific cost accounting, analysis method. Practice shows that the reasonable use of this method can promote the cost control and competitiveness. This paper attempts to introduce the time-driven activity-based costing into QJ Pipe Co., Ltd. to improve the cost management of the company. At the same time, it also provides reference for the cost management of plastic pipe industry and even other manufacturing enterprises. Firstly, this paper introduces the background of the topic, literature review and time-driven activity-based costing theory. Secondly, QJ Pipe Co., Ltd. is used to analyze its cost structure and accounting status. Through the analysis, it is found that QJ Pipe Co., Ltd. has a weak sense of staff cost in cost accounting. The manufacturing cost allocation standard is single, the cost examination system is unreasonable and so on. Combined with the characteristics of QJ Pipe Co., Ltd., the variety of products and the large proportion of indirect expenses. This paper demonstrates the necessity and feasibility of introducing time-driven activity-based costing. Thirdly, under the idea of "choose pilot, from easy to difficult, step by step", select the production workshop as the core department of manufacturing as the pilot. Referring to the workshop production process to determine the relationship between the job center and resources, activities, products, according to the time-driven activity-based costing method to calculate the cost driver rate of each resource. According to the criteria of cost driver rate and driver quantity, the resources are allocated to PEPP-RU PVC. The difference of product cost between time-driven activity-based costing method and traditional cost method is analyzed. The difference rate of the four products is 7.35% and 2.34% respectively. According to the difference analysis, the author puts forward that the enterprise should pay attention to the five key points of idle capacity management, pricing decision and cost accounting system updating when introducing the time-driven activity-based costing method. In order for QJ Pipe Co., Ltd. to implement the time driven costing better, this paper puts forward the corresponding safeguard measures, such as doing well the propaganda and training work, improving the level of information collection of ERP information system. Establish a supporting incentive system and adopt the two-track approach of parallel accounting system of financial accounting system and time-driven activity-based costing system. At present, the research of time-driven activity-based costing is mainly focused on medical treatment. The research of service industry is not much applied to manufacturing industry. The research of this paper not only enriches the academic research results, but also provides a new way of cost accounting for other plastic pipe industry enterprises and even other manufacturing enterprises. The introduction of time-driven activity-based costing to other enterprises has a certain guidance and reference role.
【學(xué)位授予單位】：沈陽工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.72;F406.72

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