本文關(guān)鍵詞： 氣門 成本預(yù)算 作業(yè)成本法 成本動(dòng)因率庫　出處：《重慶大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：近年，我國汽車產(chǎn)業(yè)得以突飛猛進(jìn)的發(fā)展，汽車產(chǎn)業(yè)消費(fèi)水平逐年上升，特別是轎車消費(fèi)日益普及，汽車開始進(jìn)入普通大眾的家庭，汽車制造商之間的競爭愈演愈烈。汽車零部件產(chǎn)業(yè)也由此飛速發(fā)展起來，同時(shí)，汽車零部件企業(yè)作為整車廠的供應(yīng)商面臨著更大的競爭和更嚴(yán)酷的考驗(yàn)：伴隨汽車整車價(jià)格下降的趨勢，產(chǎn)品價(jià)格被主機(jī)廠不斷壓低；企業(yè)人工成本、材料成本不斷上漲，氣門制造商的生產(chǎn)成本不斷攀升。在新的形勢下，氣門制造商勢必需要加強(qiáng)對氣門產(chǎn)品的成本管理，以期降低成本，獲得產(chǎn)品的價(jià)格優(yōu)勢。而做好成本管理的第一步就是實(shí)現(xiàn)準(zhǔn)確的成本預(yù)算，為成本分析、成本管理提供可靠的基礎(chǔ)數(shù)據(jù)。 本文主要研究對象是氣門產(chǎn)品的成本預(yù)算。提出了一種基于作業(yè)的氣門產(chǎn)品制造成本預(yù)算方法，并將該方法應(yīng)用于氣門成本預(yù)算系統(tǒng)當(dāng)中。 氣門產(chǎn)品結(jié)構(gòu)差異不大，使得氣門產(chǎn)品成本預(yù)算時(shí)可以重用氣門成本核算出的財(cái)務(wù)數(shù)據(jù)。通過分析氣門產(chǎn)品的財(cái)務(wù)數(shù)據(jù)，發(fā)現(xiàn)氣門產(chǎn)品成本構(gòu)成中，制造費(fèi)用、人工工資、原材料所占比重依然較大，決定了氣門成本計(jì)算對象上可以按傳統(tǒng)制造成本法核算，計(jì)算方法上采用基于作業(yè)成本法的成本計(jì)算思想，提出一種基于作業(yè)的制造成本預(yù)算方法。并將核算出的成本動(dòng)因率數(shù)據(jù)應(yīng)用于氣門成本的預(yù)算當(dāng)中。最終，實(shí)現(xiàn)成本準(zhǔn)確預(yù)算，為成本管理提供準(zhǔn)確預(yù)算數(shù)據(jù)，為工藝路線優(yōu)化提供數(shù)據(jù)支持，從而達(dá)到降低氣門制造成本的目的。 在作業(yè)劃分、成本動(dòng)因確認(rèn)后，通過制造費(fèi)用歸集，核算出各作業(yè)的成本動(dòng)因率，同時(shí)，將成本動(dòng)因率存入數(shù)據(jù)庫，供成本預(yù)算時(shí)調(diào)用。在氣門工藝文件編制完成后，通過讀取工藝文件中的工序單元、作業(yè)動(dòng)因量、人工工時(shí)等信息，，通過調(diào)用基礎(chǔ)數(shù)據(jù)庫中的成本動(dòng)因率數(shù)據(jù)預(yù)算出氣門成本。在氣門產(chǎn)品還未編制工藝文件時(shí)，可以通過相似度對比，找出與已有氣門成本預(yù)算實(shí)例相似度最高的氣門產(chǎn)品，并引用該產(chǎn)品的成本動(dòng)因量等數(shù)據(jù)，從而進(jìn)行成本預(yù)算。 根據(jù)C公司的現(xiàn)狀及用戶需求構(gòu)建了氣門成本預(yù)算系統(tǒng)功能結(jié)構(gòu)，利用IDEF0對系統(tǒng)頂層功能模塊進(jìn)行建模。最后，開發(fā)了“氣門成本預(yù)算系統(tǒng)”并在C公司安裝運(yùn)行，取得了較好的應(yīng)用效果。
[Abstract]:In recent years, the automobile industry of our country has been developed by leaps and bounds, the level of consumption of automobile industry has been rising year by year, especially the consumption of cars is becoming more and more popular, the automobile has begun to enter the families of the ordinary people. The competition between automobile manufacturers is becoming more and more intense. The auto parts industry has also developed rapidly. At the same time, As suppliers of automobile plants, auto parts enterprises are faced with greater competition and harsher tests: with the downward trend of vehicle prices, the prices of products are constantly depressed by mainframe factories, and the cost of labor and materials of enterprises is constantly rising. The production costs of valve manufacturers are constantly rising. In the new situation, valve manufacturers will have to strengthen cost management of valve products in order to reduce costs. The first step of cost management is to achieve accurate cost budget and provide reliable basic data for cost analysis and cost management. In this paper, the cost budget of valve product is studied, and an activity-based manufacturing cost budget method for valve product is proposed, which is applied to the valve cost budget system. The structure of valve product is not different, so that the financial data of valve cost can be reused in the cost budget of valve product. By analyzing the financial data of valve product, it is found that in the cost composition of valve product, manufacturing cost, labor wage, The proportion of raw materials is still large, which determines that the cost calculation object of valve can be calculated according to the traditional manufacturing cost method, and the cost calculation idea based on activity-based costing method is adopted in the calculation method. An activity-based manufacturing cost budgeting method is proposed, and the calculated cost driver rate data is applied to the valve cost budget. Finally, the accurate cost budget is realized, which provides accurate budget data for cost management. Provide data support for process route optimization to reduce valve manufacturing cost. After activity division and cost driver confirmation, the cost driver rate of each activity is calculated through the assembly of manufacturing costs. At the same time, the cost driver rate is stored in the database for use in the cost budget. After the completion of the valve process document, the cost driver rate is stored in the database. The valve cost is estimated by reading the information of the process unit, the amount of the work driver, the man-hour and so on in the process file, and the cost driver rate data in the basic database is used to estimate the valve cost. When the valve product has not yet compiled the process document, By comparing the similarity, we can find out the valve product with the highest similarity with the existing valve cost budget example, and quote the cost driver data of the product, so as to carry out the cost budget. According to the current situation of C Company and the needs of customers, the function structure of the valve cost budget system is constructed, and the top-level function module of the system is modeled by using IDEF0. Finally, the "valve cost budget system" is developed and installed in C Company. Good results have been obtained.
【學(xué)位授予單位】：重慶大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：U464.134.3

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本文編號：1510691