本文選題：作業(yè)成本法 + 傳統(tǒng)成本核算方法��； 參考：《西南石油大學(xué)》2017年碩士論文

【摘要】：成本影響著企業(yè)的利潤,準(zhǔn)確的成本信息可以幫助企業(yè)對(duì)產(chǎn)品及市場(chǎng)做出科學(xué)、客觀的判斷,并制定有利的經(jīng)營決策,因而,對(duì)成本的把控在當(dāng)今中小企業(yè)的競(jìng)爭(zhēng)中變得尤為重要。LY公司是一家以生產(chǎn)電子元器件、微波軍品為主的中小型國有企業(yè),公司當(dāng)前采用的傳統(tǒng)成本核算方法運(yùn)用單一分配標(biāo)準(zhǔn)對(duì)制造費(fèi)用進(jìn)行分配,導(dǎo)致產(chǎn)品成本信息嚴(yán)重歪曲,管理者無法有效實(shí)施成本控制。而作業(yè)成本法以資源分配到作業(yè),作業(yè)分配到產(chǎn)品為原理,以多因素為成本分配基礎(chǔ),適應(yīng)了 LY公司產(chǎn)品成本結(jié)構(gòu)發(fā)生重大變化、制造費(fèi)用多樣化、自動(dòng)化生產(chǎn)水平提高、工藝流程復(fù)雜的情況,它能為企業(yè)提供更真實(shí)、可靠的成本信息。本文以LY公司客觀真實(shí)的情況及數(shù)據(jù)作為研究支撐,將作業(yè)成本法應(yīng)用于該公司,以解決企業(yè)在產(chǎn)品成本核算與控制中存在的問題,提高企業(yè)成本管理水平,為同類型企業(yè)引入作業(yè)成本法提供一定的借鑒。本文基于對(duì)作業(yè)成本法相關(guān)理論和應(yīng)用的研究及其與傳統(tǒng)成本核算法的對(duì)比研究,分析了 LY公司當(dāng)前成本核算與控制的現(xiàn)狀、問題及原因,將作業(yè)成本法引入企業(yè)的同時(shí),就LY公司采用作業(yè)成本法的必要性與可行性進(jìn)行分析,結(jié)合該企業(yè)生產(chǎn)流程的特點(diǎn),設(shè)計(jì)作業(yè)成本法方案,并對(duì)方案實(shí)施具體操作。對(duì)企業(yè)產(chǎn)品成本重新進(jìn)行計(jì)算,對(duì)比傳統(tǒng)成本核算方法與作業(yè)成本核算方法下的成本,尋找差異、分析原因;對(duì)各項(xiàng)作業(yè)的資源消耗情況進(jìn)行分析,提出實(shí)施作業(yè)改進(jìn)的建議,以實(shí)現(xiàn)優(yōu)化成本控制的目的,同時(shí),為保證作業(yè)成本法在企業(yè)有效實(shí)施與運(yùn)行,提出了相應(yīng)的保障措施。通過具體方案的實(shí)施、分析及對(duì)比研究,本文得出以下結(jié)論:(1)LY公司現(xiàn)行成本核算方案與產(chǎn)品成本的實(shí)際情況不相符,無法提供更精準(zhǔn)的成本信息,不能滿足企業(yè)實(shí)施成本控制的需求。(2)作業(yè)成本法采用多因素對(duì)制造費(fèi)用進(jìn)行分配,且與企業(yè)當(dāng)前外部環(huán)境及自身特點(diǎn)相匹配,更適用于LY公司的成本核算與控制,有利于優(yōu)化企業(yè)成本管理、提高市場(chǎng)競(jìng)爭(zhēng)力。(3)為了作業(yè)成本法能在企業(yè)廣泛應(yīng)用,LY公司應(yīng)強(qiáng)化成本管理意識(shí),完善管理制度,優(yōu)化生產(chǎn)方式,實(shí)施全面質(zhì)量管理,培養(yǎng)專業(yè)人才,持續(xù)改進(jìn)方案。
[Abstract]:The cost affects the profit of the enterprise. Accurate cost information can help the enterprise to make scientific and objective judgment on the products and the market, and make favorable management decisions. Cost control has become particularly important in today's competition among small and medium-sized enterprises. LY is a small and medium-sized state-owned enterprise that mainly produces electronic components and microwave military products. The traditional cost accounting method used by the company at present uses a single allocation standard to distribute the manufacturing costs, which leads to the serious distortion of product cost information and the inability of managers to effectively implement cost control. Activity-Based costing (ABC) is based on the principle of resource allocation to activity, activity distribution to product and multi-factor cost distribution. It adapts to the significant changes in product cost structure, diversification of manufacturing cost and improvement of automation production level in LY Company. With complex process flow, it can provide more real and reliable cost information for enterprises. Based on the objective and real situation and data of LY Company, this paper applies activity-based costing to the company to solve the problems in product cost accounting and control, and to improve the level of cost management. For the same type of enterprises to introduce activity-based costing to provide some reference. Based on the research on the theory and application of activity-based costing and its comparison with the traditional cost accounting method, this paper analyzes the current situation, problems and reasons of cost accounting and control in LY Company. At the same time, the ABC is introduced into the enterprise. This paper analyzes the necessity and feasibility of adopting activity-based costing in LY Company, and designs the ABC scheme according to the characteristics of the production process of the company, and carries out the concrete operation of the scheme. This paper recalculates the product cost of the enterprise, compares the cost under the traditional cost accounting method and the activity-based costing method, looks for the difference and analyzes the reasons, analyzes the resource consumption of each activity, and puts forward some suggestions for the implementation of the activity improvement. In order to realize the purpose of optimizing cost control, the corresponding safeguard measures are put forward to ensure the effective implementation and operation of activity-based costing in enterprises. Through the implementation, analysis and comparative study of the specific scheme, this paper draws the following conclusions: the current cost accounting scheme of the company is not in accordance with the actual situation of the product cost, and it cannot provide more accurate cost information. Activity-Based costing (ABC) can not meet the needs of enterprises to implement cost control. Activity-Based costing (ABC) is more suitable for cost accounting and control of LY Company because of its multi-factor distribution of manufacturing costs and matching with the current external environment and its own characteristics. In order to enhance the cost management consciousness, perfect the management system, optimize the production mode and implement the total quality management, Activity-based costing method can be widely used in the enterprises, so as to strengthen the cost management consciousness, perfect the management system, optimize the production mode and implement the total quality management. Train professional talents and continuously improve the program.
【學(xué)位授予單位】：西南石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.6;F406.72

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