本文關(guān)鍵詞：作業(yè)成本管理在DR公司中的應(yīng)用問(wèn)題研究　出處：《遼寧大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

  更多相關(guān)文章： 作業(yè)成本法 高新技術(shù)企業(yè) 作業(yè)成本管理

【摘要】：高新技術(shù)企業(yè)是知識(shí)經(jīng)濟(jì)時(shí)代的一大亮點(diǎn)，高新技術(shù)企業(yè)的一個(gè)重要特征就是以知識(shí)和技術(shù)為核心生產(chǎn)力，高新技術(shù)企業(yè)依靠無(wú)形的知識(shí)和技術(shù)作為生產(chǎn)工具創(chuàng)造價(jià)值，其作業(yè)過(guò)程和一般的企業(yè)并不相同。在我國(guó)科研事業(yè)單位面臨成本核算和控制轉(zhuǎn)型的今天，高新技術(shù)企業(yè)面臨著來(lái)自全球的越來(lái)越激烈的市場(chǎng)競(jìng)爭(zhēng)，傳統(tǒng)的成本核算方式己經(jīng)不能夠適應(yīng)生產(chǎn)作業(yè)和企業(yè)發(fā)展壯大的需要了。因此，一種新的成本核算方法一一作業(yè)成本法應(yīng)運(yùn)而生了，作業(yè)成本管理就是基于作業(yè)成本法的成本管理思想和體系。作業(yè)成本管理在我國(guó)發(fā)展時(shí)間較短，應(yīng)用領(lǐng)域也較為局限，，至今也沒(méi)有廣泛普及，因此，本文研究高新技術(shù)企業(yè)作業(yè)成本管理的應(yīng)用，試圖運(yùn)用科學(xué)、系統(tǒng)和專(zhuān)業(yè)的理論知識(shí)深入探索作業(yè)成本法的應(yīng)用。 本文以相關(guān)理論為依據(jù)，以DR公司的實(shí)際調(diào)查為資料來(lái)源，通過(guò)具體的分析，以解決DR企業(yè)中的成本管理問(wèn)題為目標(biāo)，通過(guò)分析DR企業(yè)應(yīng)用作業(yè)成本管理的現(xiàn)狀、問(wèn)題和原因，提出改進(jìn)措施，在實(shí)踐中探索作業(yè)成本管理在DR企業(yè)當(dāng)中的可行性。并采用實(shí)地調(diào)研法，理論分析法與比較研究法展開(kāi)文章研究與寫(xiě)作。 第一部分，緒論。主要介紹了本文的研究背景、研究的目的及意義、論文的研究思路和方法，闡述了本文的基本框架。 第二部分是相關(guān)理論概述，對(duì)作業(yè)成本管理進(jìn)行了深入分析，具體闡述了作業(yè)成本管理的界定，作業(yè)成本管理的產(chǎn)生與發(fā)展，作業(yè)成本管理的核心思想和實(shí)施。 第三部分是DR企業(yè)應(yīng)用作業(yè)成本管理現(xiàn)狀分析，包括DR企業(yè)基本背景介紹；DR企業(yè)應(yīng)用作業(yè)成本管理的現(xiàn)況 第四部分是DR企業(yè)應(yīng)用作業(yè)成本管理的問(wèn)題及原因分析，這一部分主要分析了DR企業(yè)應(yīng)用作業(yè)成本管理過(guò)程中存在的問(wèn)題和導(dǎo)致問(wèn)題的原因。 第五部分是完善DR企業(yè)作業(yè)成本管理的建議，主要提出了如下的建議：對(duì)DR企業(yè)作業(yè)成本管理系統(tǒng)進(jìn)行集成設(shè)計(jì)；多方法展開(kāi)DR企業(yè)作業(yè)成本管理；簡(jiǎn)潔模塊改善DR企業(yè)作業(yè)成本管理程序；改善作業(yè)成本管理報(bào)告反饋周期細(xì)化報(bào)告內(nèi)容。 最后一部分是結(jié)論與展望，高度概括了論文，并且提出了后續(xù)的研究展望。
[Abstract]:High tech enterprise is one of the highlights of the era of knowledge economy, an important characteristic of high-tech enterprises is based on knowledge and technology as the core of productivity, high-tech enterprises rely on intangible knowledge and technology as a tool to create value, the operation process and the general enterprise are not the same. In the cause of China's scientific research units facing cost accounting and control transformation today, high-tech enterprises are facing from the world of increasingly fierce market competition, the traditional cost accounting method has been not able to adapt to the production and the development of enterprise needs. Therefore, a new method of cost accounting by ABC came into being, the activity-based cost management is based on cost management and the activity-based costing system. Cost management in our short development time, application field is more limited, so far there is no general extensive Therefore, this paper studies the application of activity-based costing management in hi-tech enterprises, and tries to explore the application of Activity-Based Costing in scientific, systematic and professional theoretical knowledge.
In this paper, on the basis of the relevant theory, on the actual investigation of DR company as the data source, through the detailed analysis, in order to solve the problem of cost management in DR enterprise as the goal, through the analysis of the current situation of DR enterprise application of activity-based cost management, problems and reasons, and puts forward the improvement measures, to explore the feasibility of activity-based cost management in enterprises in DR practice. Through the field investigation method, and comparative study and writing theory.
The first part, introduction, mainly introduces the background of the study, the purpose and significance of the study, the research ideas and methods of the paper, and expounds the basic framework of this article.
The second part is the overview of related theories, and the in-depth analysis of activity-based costing management. The definition of activity-based costing management, the emergence and development of activity-based costing management, the core idea and implementation of activity-based costing management are elaborated.
The third part is the current situation analysis of DR enterprise application activity-based cost management, including the basic background of the DR enterprise; the current situation of the application of DR enterprise activity based costing management
The fourth part is the problem and reason analysis of DR enterprise application activity cost management. This part mainly analyzes the problems and causes of DR enterprise application cost management.
The fifth part is to improve the DR of enterprise cost management recommendations, mainly put forward the following suggestions: integrated design of activity-based cost management system of DR company; launched DR enterprise cost management method; simple modules to improve cost management program of DR enterprises; improve industry cost management report feedback cycle refinement the contents of the report.
The last part is the conclusion and prospect, and the thesis is highly summarized, and the future research prospect is put forward.

【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F426.63;F406.7

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