本文選題：時(shí)間作業(yè)成本法 + 保險(xiǎn)公司��； 參考：《華北電力大學(xué)》2013年碩士論文

【摘要】：時(shí)間作業(yè)成本法在西方國(guó)家中已經(jīng)得到了較為廣泛的運(yùn)用。在企業(yè)中尤其是保險(xiǎn)公司中更多地起到了在成本方面的核算與相關(guān)成本的管理的作用。它在時(shí)間驅(qū)動(dòng)作業(yè)為軸心的背景下,依照資源動(dòng)因理論,將資源相關(guān)的費(fèi)用分配到作業(yè)體系下,然后再基于作業(yè)動(dòng)因的前提下,將作業(yè)成本分配到產(chǎn)品或者是服務(wù)上。和傳統(tǒng)成本法相比較,我們發(fā)現(xiàn)時(shí)間作業(yè)成本法更加地科學(xué)、合理。 從時(shí)間作業(yè)成本法所運(yùn)用的范圍來(lái)看,它已經(jīng)從初期的制造業(yè),拓展到金融、保險(xiǎn)等領(lǐng)域。譬如,花旗銀行、明信保險(xiǎn)公司等都已經(jīng)將時(shí)間驅(qū)動(dòng)作業(yè)法作為整個(gè)管理中的一個(gè)不可忽視的重要手段。 保險(xiǎn)公司具有成本結(jié)構(gòu)錯(cuò)綜、間接成本大的特征,其對(duì)于不同的險(xiǎn)種而言,也存在著內(nèi)在的差異性。因此,將間接成本分配于各個(gè)險(xiǎn)種的過(guò)程的時(shí)候,也有一定的困難。時(shí)間驅(qū)動(dòng)作業(yè)成本法呈現(xiàn)出多元化的特點(diǎn),尤其是成本動(dòng)因在整個(gè)研究中所起的作用。這樣做的目的顯然強(qiáng)化了時(shí)間以及成本核算的準(zhǔn)確性。那么,相應(yīng)出現(xiàn)的問(wèn)題是：如何將時(shí)間驅(qū)動(dòng)作業(yè)成本法巧妙地運(yùn)用到我國(guó)保險(xiǎn)公司中去呢?本文以A保險(xiǎn)公司承保項(xiàng)目為例,展開了相關(guān)的分析。 本文首先對(duì)時(shí)間作業(yè)成本法的涵義以及在保險(xiǎn)業(yè)中的應(yīng)用情況(包括理論基礎(chǔ)、時(shí)間作業(yè)成本法的產(chǎn)生和發(fā)展等方面)進(jìn)行了一定程度的研究,還研究了作業(yè)成本法相關(guān)的理論內(nèi)容(包括基本定義、理論基礎(chǔ)、基本原理以及基本步驟),還包括作業(yè)成本法在保險(xiǎn)業(yè)中的應(yīng)用及其理論成果進(jìn)行了相關(guān)的研究。 其次,介紹了A保險(xiǎn)公司承保項(xiàng)目所執(zhí)行的成本核算法。該方法實(shí)際上存在著一些不足,即凸顯出保費(fèi)收入的唯一性標(biāo)準(zhǔn)。這會(huì)對(duì)險(xiǎn)種成本加以歪曲,從而對(duì)產(chǎn)品成本的信息發(fā)布產(chǎn)生失真的后果。其次,還分析了問(wèn)題的根源,其實(shí)質(zhì)在于分配標(biāo)準(zhǔn)和成本之間并不存在著一一對(duì)應(yīng)的因果關(guān)系。保險(xiǎn)公司產(chǎn)品本身具有多樣性的特征。在結(jié)合前面的作業(yè)成本法理論的基礎(chǔ)上,提出以下的觀點(diǎn)：即應(yīng)該在A保險(xiǎn)公司承保項(xiàng)目引入時(shí)間驅(qū)動(dòng)作業(yè)成本法。 接著,本文設(shè)置了時(shí)間驅(qū)動(dòng)作業(yè)成本法在A保險(xiǎn)公司承保中的應(yīng)用方案,主要有期初準(zhǔn)備工作以及收集數(shù)據(jù)具體的應(yīng)用步驟。將相關(guān)的資源費(fèi)用歸納為6大類,然后得出相關(guān)的資源動(dòng)因以及作業(yè)動(dòng)因。 最后,分析時(shí)間作業(yè)成本法對(duì)A保險(xiǎn)公司承保項(xiàng)目展開了成本核算的過(guò)程,并將相應(yīng)的結(jié)果和原來(lái)的成本法的結(jié)果展開了平行的比照分析,從而得出相應(yīng)的結(jié)論。
[Abstract]:Time-based costing has been widely used in western countries. It plays a more important role in cost accounting and related cost management in enterprises, especially in insurance companies. Under the background of time-driven activity, according to the theory of resource driver, it allocates the cost of resource to the operating system, and then allocates the cost of activity to the product or service based on the premise of the activity driver. Compared with traditional costing, we find that time-activity-based costing is more scientific and reasonable. From the scope of application of time-activity-based costing, it has expanded from the initial manufacturing, to finance, insurance and other fields. For example, Citibank, Mingxin Insurance Company and so on have regard the time-driven operation law as an important means in the whole management. Insurance companies have the characteristics of complicated cost structure and large indirect cost. Therefore, it is difficult to distribute the indirect cost to the process of insurance. Time-driven activity-based costing (ABC) has diversified characteristics, especially the role of cost driver in the whole study. The purpose of doing so is clearly to enhance the accuracy of time and cost accounting. Then, the corresponding problems are: how to apply the time-driven activity-based costing to the insurance companies in China? This article takes the A insurance company as an example to carry out the related analysis. In this paper, the meaning of activity-based costing and its application in the insurance industry (including the theoretical basis, the emergence and development of the time-activity-based costing) are studied to a certain extent. The related theoretical contents (including basic definition, theoretical basis, basic principle and basic steps) of activity-based costing (ABC) are also studied. The application of ABC in insurance industry and its theoretical results are also studied. Secondly, the cost accounting method of A insurance company underwriting project is introduced. In fact, there are some shortcomings in this method, that is, the uniqueness standard of premium income is highlighted. This will distort the cost of insurance, thus distorting the cost of product information release. Secondly, the root of the problem is analyzed. The essence of the problem is that there is no one-to-one causal relationship between the allocation criteria and the cost. The products of insurance companies themselves are characterized by diversity. On the basis of the theory of activity-based costing, this paper puts forward the following point of view: we should introduce time-driven activity-based costing into the underwriting items of A insurance company. Then, this paper sets up the application scheme of time driven Activity-Based costing in A Insurance Company, which mainly includes the beginning preparation work and the concrete application steps of collecting data. The related resource costs are classified into 6 categories, and then the related resource drivers and operational drivers are obtained. Finally, this paper analyzes the process of cost accounting of underwriting items in A insurance company by time activity costing, and makes a parallel comparative analysis between the corresponding results and the results of the original cost method, so as to draw the corresponding conclusions.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F233;F842.3

【參考文獻(xiàn)】

中國(guó)期刊全文數(shù)據(jù)庫(kù) 前10條

1 李明毅;時(shí)間驅(qū)動(dòng)作業(yè)成本法例解[J];財(cái)會(huì)通訊;2005年10期

2 姚e，

本文編號(hào)：1835263