本文關(guān)鍵詞：萬利一礦作業(yè)成本管理的應(yīng)用研究　出處：《內(nèi)蒙古大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 作業(yè)成本法 作業(yè)中心 成本動(dòng)因 作業(yè)分析

【摘要】：成本管理做為企業(yè)管理的一部分,一直以來被視為企業(yè)經(jīng)營(yíng)管理的中心。它不僅牽涉到企業(yè)經(jīng)營(yíng)管理的各個(gè)方面,而且它的成效直接影響到企業(yè)的經(jīng)濟(jì)運(yùn)行質(zhì)量和經(jīng)濟(jì)效益。隨著社會(huì)的發(fā)展,生產(chǎn)及信息技術(shù)的進(jìn)步,煤炭企業(yè)之間的競(jìng)爭(zhēng)也是越來越激烈,伴隨著社會(huì)不斷進(jìn)步,IT技術(shù)及生產(chǎn)技能的持續(xù)更新,煤炭行業(yè)內(nèi)的競(jìng)爭(zhēng)愈演愈烈,在競(jìng)爭(zhēng)中對(duì)企業(yè)成本進(jìn)行管理則顯得非常重要。作為現(xiàn)代企業(yè)成本管理的先進(jìn)理念之一的作業(yè)成本管理,它將作業(yè)成本法運(yùn)用到成本核算的實(shí)踐中,使企業(yè)管理深入到作業(yè)層次,根據(jù)其成本動(dòng)因確認(rèn)和作業(yè)量的計(jì)量,最終達(dá)到成本核算更加合理,成本控制更加有效。 本文嘗試將作業(yè)成本法引入到萬利—礦的成本核算中,試圖建立更為科學(xué)合理的成本核算方法與管理機(jī)制。首先找尋國(guó)內(nèi)外作業(yè)成本管理的相關(guān)理論文獻(xiàn),為作業(yè)成本法在煤炭企業(yè)成本管理中的可行性提供理論支持,并將作業(yè)成本法運(yùn)用到萬利一礦成本核算的實(shí)踐中,通過建立資源庫(kù),劃分作業(yè)中心,確定成本庫(kù),歸集成本庫(kù)費(fèi)用,確認(rèn)成本動(dòng)因,計(jì)算成本動(dòng)因費(fèi)率,分配成本庫(kù)費(fèi)用,最后核算萬利—礦成本費(fèi)用。通過與現(xiàn)有成本核算方法的差異對(duì)比,分析作業(yè)成本法在實(shí)踐應(yīng)用中的優(yōu)越性。
[Abstract]:As a part of enterprise management, cost management has always been regarded as the center of enterprise management, which not only involves all aspects of enterprise management. With the development of society and the progress of production and information technology, the competition among coal enterprises is becoming more and more fierce. With the continuous development of society IT technology and production skills continue to update the competition in the coal industry intensified. It is very important to manage the enterprise cost in the competition. As one of the advanced concepts of modern enterprise cost management, it applies activity-based costing to the practice of cost accounting. So that the enterprise management goes deep into the activity level, according to its cost driver confirmation and the work quantity measurement, finally reaches the cost accounting more reasonable, the cost control is more effective. This paper attempts to introduce activity-based costing into the cost accounting of Wanli-Mine, and try to establish a more scientific and reasonable cost accounting method and management mechanism. First of all, to find the relevant theoretical literature of ABCM at home and abroad. This paper provides theoretical support for the feasibility of activity-based costing in the cost management of coal enterprises, and applies activity-based costing to the practice of cost accounting in Wanli mine, and divides the activity center through the establishment of resource bank. Determine the cost base, aggregate the cost base cost, confirm the cost driver, calculate the cost driver rate, allocate the cost pool cost, and finally calculate the cost of Wanli mine. The superiority of activity-based costing in practical application is analyzed.
【學(xué)位授予單位】：內(nèi)蒙古大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.3;F426.21

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