本文選題：作業(yè)成本　切入點(diǎn)：衛(wèi)浴行業(yè)　出處：《河北大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：卡普蘭教授在《管理會(huì)計(jì)興衰史——相關(guān)性的遺失》一文中寫(xiě)到:隨著產(chǎn)品線的擴(kuò)張、生產(chǎn)技術(shù)的變革、競(jìng)爭(zhēng)態(tài)勢(shì)的加劇,以及信息技術(shù)的極大提高,成本核算中單一分配標(biāo)準(zhǔn)的相關(guān)性已經(jīng)遺失。為了更好的探討成本核算方法的合理性,作業(yè)成本法應(yīng)用而生,從而解決了成本核算分配標(biāo)準(zhǔn)這一難題,該法在國(guó)外已經(jīng)取得了很好的應(yīng)用效果,但在我國(guó)的應(yīng)用卻還處于起步階段,僅有個(gè)別企業(yè)的實(shí)施起到了良好的效果。HD是一家衛(wèi)浴生產(chǎn)企業(yè),引進(jìn)德國(guó)先進(jìn)的機(jī)械設(shè)備和自動(dòng)化的生產(chǎn)線,但企業(yè)仍采用傳統(tǒng)方法進(jìn)行成本核算。企業(yè)采用“噸瓷”成本進(jìn)行考核,從而造成成本信息不準(zhǔn)確、不真實(shí),進(jìn)而影響了公司的預(yù)算與績(jī)效考核。因此,本文試圖將作業(yè)成本法應(yīng)用于公司成本核算中,以求為公司核算出更精確的成本,從而為公司產(chǎn)品定價(jià)、成本控制、公司預(yù)算與績(jī)效考核做準(zhǔn)備。本文通過(guò)對(duì)國(guó)內(nèi)外文獻(xiàn)綜述的基礎(chǔ)上,在作業(yè)成本法相關(guān)理論的指導(dǎo)下,以HD公司為例,主要展開(kāi)以下幾方面的研究:第一,對(duì)該公司的成本核算現(xiàn)狀進(jìn)行分析,并指出其存在的問(wèn)題;第二,對(duì)該公司實(shí)施作業(yè)成本法核算的必要性和可行性進(jìn)行了分析;第三,結(jié)合作業(yè)成本法實(shí)施的一般流程,設(shè)計(jì)出核算模型;第四,通過(guò)對(duì)比分析各個(gè)生產(chǎn)分廠的實(shí)際情況,選擇新一線18號(hào)窯作為實(shí)施對(duì)象,進(jìn)行具體核算;第五,分析并評(píng)價(jià)案例實(shí)施的情況,在此基礎(chǔ)上為該公司和整個(gè)行業(yè)的成本改進(jìn)提出幾點(diǎn)建議。
[Abstract]:Professor Kaplan wrote in the History of Management Accounting-loss of relevance: with the expansion of the product line, the transformation of production technology, the intensification of competition, and the great improvement of information technology. The relevance of single allocation standard in cost accounting has been lost. In order to better discuss the rationality of cost accounting method, activity-based costing method is applied to solve the problem of cost accounting allocation standard. The method has achieved good results in foreign countries, but its application in China is still in its infancy. Only a few enterprises have achieved good results. HD is a sanitary ware manufacturer. The introduction of advanced German mechanical equipment and automated production line, but the enterprise still adopts the traditional method to carry out cost accounting. The enterprise adopts "ton porcelain" cost to assess, which results in inaccurate and untrue cost information. Therefore, this paper attempts to apply activity-based costing to the cost accounting of the company in order to calculate more accurate cost for the company, thus pricing and cost control for the products of the company. On the basis of literature review at home and abroad, under the guidance of activity-based costing theory, taking HD company as an example, this paper mainly carries out the following research: first, The current situation of cost accounting of the company is analyzed, and the existing problems are pointed out. Secondly, the necessity and feasibility of implementing activity-based costing are analyzed. Design the accounting model; 4th, through comparative analysis of the actual situation of each production plant, select the new line 18 kiln as the implementation object for specific accounting; 5th, analysis and evaluation of the implementation of the case, On this basis for the company and the industry as a whole to improve the cost of several suggestions.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.92;F406.7

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