本文關(guān)鍵詞：作業(yè)成本法在ZW公司的應(yīng)用研究　出處：《沈陽農(nóng)業(yè)大學(xué)》2017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 成本管理 制造業(yè)企業(yè)

【摘要】：上個世紀(jì)末,隨著科技越來越發(fā)達(dá),機器自動化發(fā)展越來越迅速以及市場競爭越來越激烈,致使制造業(yè)企業(yè)的經(jīng)營環(huán)境發(fā)生了變化,傳統(tǒng)的會計核算方法已經(jīng)不能夠完全適應(yīng)企業(yè)的經(jīng)營狀況,與實際的成本信息發(fā)生了偏離,致使企業(yè)領(lǐng)導(dǎo)層的決策發(fā)生失誤,給企業(yè)帶來一系列的不良后果。因此,作業(yè)成本法應(yīng)運而生。發(fā)達(dá)國家的越來越多的企業(yè)開始關(guān)注,研究和應(yīng)用作業(yè)成本法,得到了良好的效果。作業(yè)成本引入我國的時間比國外晚,而且并沒有得到很多企業(yè)的關(guān)注,所以很多企業(yè)不知道作業(yè)成本法,也不知道它可以給企業(yè)帶來什么優(yōu)勢,應(yīng)用作業(yè)成本法的企業(yè)更是少之又少。本篇文章的目的是針對作業(yè)成本法在ZW公司的實際研究,借此提高該公司的成本管理水平。本文首先闡述了 ZW公司成本管理的現(xiàn)狀和存在的問題,主要存在的問題有間接費用的分配不合理合成本管理主體的局限性。接著針對這些問題分析了 ZW公司實施作業(yè)成本法的必要性與可行性。其次針對ZW公司的兩種衛(wèi)生濕巾產(chǎn)品的生產(chǎn)流程劃分了作業(yè),并選擇了成本動因,設(shè)計了 ZW公司的作業(yè)成本法的實施方案,并將作業(yè)成本法下的成本信息與現(xiàn)行成本法下的成本信息進(jìn)行了比較分析,為ZW公司的產(chǎn)品的生產(chǎn)決策提供了一些參考信息。最后,本文針對ZW公司要應(yīng)用作業(yè)成本法可能會出現(xiàn)的難點:管理層領(lǐng)導(dǎo)認(rèn)識不到位,對員工素質(zhì)要求較高,前期投入成本較高提出了相應(yīng)的改進(jìn)建議。我們希望能夠在研究過程中尋找到作業(yè)成本法的最佳應(yīng)用模式來實現(xiàn)對于整個企業(yè)的運營管理和價格控制,進(jìn)而實現(xiàn)品牌的推廣和擴大。
[Abstract]:At the end of last century, with the development of science and technology, the rapid development of machine automation and the increasingly fierce market competition, the business environment of manufacturing enterprises has changed. The traditional accounting methods can not fully adapt to the business situation of the enterprise, and deviate from the actual cost information, resulting in the decision-making errors of the enterprise leadership. As a result, Activity-Based costing (ABC) has emerged as the times require. More and more enterprises in developed countries have begun to pay attention to, research and apply Activity-Based costing (ABC). Activity-Based costing (ABC) has been introduced to China later than abroad, and has not been concerned by many enterprises, so many enterprises do not know Activity-Based costing (ABC). We do not know what advantages it can bring to enterprises, and the number of enterprises applying activity-based costing is even less. The purpose of this article is to study Activity-based costing in ZW Company. In order to improve the cost management level of the company, this paper first describes the current situation and existing problems of the cost management of ZW Company. The main problems are the unreasonable allocation of overhead costs and the limitations of the main body of this management. Then, this paper analyzes these problems. The necessity and feasibility of implementing Activity-Based costing (ABC) in ZW Company was discussed. Secondly, the production process of two kinds of sanitary wet towel products of ZW Company was divided into two parts. The cost driver is selected, and the implementation scheme of activity-based costing in ZW Company is designed, and the cost information under Activity-Based costing is compared with the cost Information under current costing. This paper provides some reference information for the production decision of ZW Company. Finally, this paper aims at the difficulties that may appear in the application of Activity-Based costing in ZW Company: the management leaders do not know well enough. The quality of the staff requirements are high. We hope to find the best application mode of activity-based costing in the research process to realize the operation management and price control for the whole enterprise. In order to achieve brand promotion and expansion.
【學(xué)位授予單位】：沈陽農(nóng)業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.8;F406.7

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