本文選題：成本管理 + 作業(yè)成本法��； 參考：《沈陽工業(yè)大學(xué)》2017年碩士論文

【摘要】：中國加入世界貿(mào)易組織已經(jīng)邁過第十六個(gè)年頭,面對(duì)發(fā)達(dá)國家不斷的沖擊和挑戰(zhàn),中國的經(jīng)濟(jì)一直保持著高速發(fā)展。汽車業(yè)的高速發(fā)展促進(jìn)了國內(nèi)輪胎制造業(yè)的發(fā)展,也使得國外的輪胎制造廠商紛紛來華建立工廠,這對(duì)國內(nèi)輪胎制造業(yè)造成了巨大沖擊。在殘酷的市場(chǎng)競(jìng)爭(zhēng)中,成本管理成為了企業(yè)管理中的核心環(huán)節(jié)。輪胎制造業(yè)普遍實(shí)行的成本管理制度己經(jīng)顯示出了明顯的弊端,如無法有效反映產(chǎn)品真實(shí)的成本信息,成本分配指標(biāo)單一等,從而影響了企業(yè)成本核算的準(zhǔn)確性。作業(yè)成本法是一種先進(jìn)的成本管理方法,在發(fā)達(dá)國家應(yīng)用廣泛,為企業(yè)的成本管理帶來了新的模式,具有較強(qiáng)的實(shí)用性。本文首先簡(jiǎn)單論述了作業(yè)成本法的相關(guān)理論,包括作業(yè)、資源的含義及性質(zhì)、作業(yè)中心的概念及作用等。同時(shí),還介紹了作業(yè)成本法的一般流程,包括劃分作業(yè)中心、確定作業(yè)成本動(dòng)因、分配費(fèi)用到各個(gè)作業(yè)、計(jì)算作業(yè)成本等。然后從L輪胎制造公司成本管理的現(xiàn)狀入手,通過對(duì)L公司進(jìn)行成本數(shù)據(jù)分析,發(fā)現(xiàn)其在成本管理方面存在很多不足,制造費(fèi)用的成本信息核算出現(xiàn)失真。因此,有針對(duì)性地制定符合企業(yè)實(shí)際的作業(yè)成本法的方案設(shè)計(jì)。根據(jù)L公司的生產(chǎn)工藝流程,劃分為8個(gè)作業(yè)中心,并確定相應(yīng)的作業(yè)成本動(dòng)因,完成對(duì)各個(gè)作業(yè)的費(fèi)用分配,計(jì)算作業(yè)成本法下的產(chǎn)品成本。再通過與傳統(tǒng)成本管理方法的差異分析,進(jìn)一步說明成本信息的失真,為企業(yè)管理層提供真實(shí)的成本信息。本文通過對(duì)L輪胎制造公司實(shí)施作業(yè)成本法的應(yīng)用研究,為企業(yè)提供真實(shí)的成本信息,對(duì)于其他輪胎制造企業(yè)同樣也具有積極的參考意義。
[Abstract]:China's accession to the World Trade Organization has passed for sixteenth years. Facing the continuous impact and challenge of developed countries, China's economy has maintained rapid development. The rapid development of the automobile industry has promoted the development of the domestic tire manufacturing industry, and the foreign tire manufacturers have come to China to set up factories in China, which is the domestic tire manufacturing industry. In the cruel market competition, cost management has become the core of enterprise management. The cost management system which is generally implemented in the tire manufacturing industry has shown obvious drawbacks, such as the inability to effectively reflect the real cost information of the product, and the single cost allocation index, thus affecting the cost accounting of the enterprise. Activity-based costing (ABC) is an advanced cost management method, which is widely used in developed countries. It has brought a new model for the cost management of enterprises and has strong practicability. Firstly, this paper briefly discusses the related theories of activity-based costing, including the operation, the meaning and nature of the resources, the concept and function of the operation center. This paper also introduces the general process of activity-based costing, including the division of the work center, the determination of the activity-based cost driver, the allocation of the cost to each operation and the calculation of the operating cost. Then, starting with the present situation of the cost management of the L tire manufacturing company, the cost data analysis of the L company is made and the cost management has a lot of shortcomings and the cost of manufacturing. The cost information accounting is distorted. Therefore, the design of the activity-based costing in accordance with the actual situation of the enterprise is formulated. According to the production process of L company, it is divided into 8 job centers, and the corresponding activity-based cost drivers are determined, the cost allocation to each operation is completed, and the product cost under the activity-based costing is calculated. Through the analysis of the difference between the traditional cost management methods, the distortion of the cost information is further explained, and the real cost information is provided for the enterprise management. The application of the activity-based costing to the L tire manufacturing company is studied, and the real cost information is provided for the enterprise. It also has a positive reference for his tire manufacturing enterprises. Significance.

【學(xué)位授予單位】：沈陽工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.72;F406.7

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