本文選題：作業(yè)成本 + 作業(yè)成本法�。� 參考：《天津大學》2013年碩士論文

【摘要】：隨著科學技術的進步和經濟的全球一體化，，顧客的需求也日益趨向多元化、個性化發(fā)展，從而導致企業(yè)間的競爭更加劇烈，由于產品內在質量的差異越來越小，同質化趨勢明顯，因此低成本競爭優(yōu)勢成為企業(yè)的核心競爭力之一。由于自動化生產設備應用范圍的擴大及間接制造費用的大幅增加，傳統(tǒng)的產品成本核算模式已經不能較公正的反映產品的資源耗費，必然會導致成本出現(xiàn)扭曲，從而會嚴重的影響產品的定價決策、產品的投資決策及市場的開拓決策，對企業(yè)造成十分不利的影響。在此情況下，本文提出了一種基于ERP環(huán)境應用作業(yè)成本法進行成本管理的模式，以作一新的嘗試。本文在一開始較為系統(tǒng)的介紹了作業(yè)成本法與ERP系統(tǒng)的基本理論，并就兩者融合應用進行了可行性與必要性的分析，從兩者的運行原理及本質與運行方式等角度論述了理論上是可以融合的，在應用中是有必要的；其次針對JZ公司原企業(yè)狀況與成本管理狀況進行了分析，并針對原有成本核算系統(tǒng)計算成本時存在的問題，結合ERP系統(tǒng)提供的信息流、物流、資金流三流合一的功能，提出了基于ERP環(huán)境應用作業(yè)成本法的工作思路，總結了在ERP環(huán)境中作業(yè)成本核算的原理和方式，制定了應用作業(yè)成本法的實施步驟，明確了實施中應關注的重點與核心要素；再次就JZ公司ERP環(huán)境下應用作業(yè)成本法一段時間后出現(xiàn)的一些問題，進行了深刻的分析，給出了一定的解決思路與方案；最后對作業(yè)成本法的應用及發(fā)展方面提出了一點自己的看法，同時指出了未來努力的方向，希望對研究作業(yè)成本法應用的人以有益的參考。
[Abstract]:With the development of science and technology and the globalization of economy, the customer's demand is becoming more and more diversified and individualized, which leads to more fierce competition among enterprises, and the difference of product quality is becoming smaller and smaller. Homogeneity trend is obvious, so low-cost competitive advantage has become one of the core competitiveness of enterprises. Due to the expansion of the application scope of automatic production equipment and the substantial increase of indirect manufacturing costs, the traditional product cost accounting model can no longer reflect the resource consumption of the product fairly, which will inevitably lead to the distortion of the cost. Therefore, it will seriously affect the pricing decision, the investment decision and the market development decision, which will have a very negative impact on the enterprise. In this case, this paper proposes a cost management model based on activity-based costing (ABC) based on ERP environment, in order to make a new attempt. At the beginning of this paper, the basic theory of activity-based costing and ERP system is systematically introduced, and the feasibility and necessity of combining the two systems are analyzed. From the point of view of the operation principle, essence and mode of operation, this paper discusses that the theory can be merged and is necessary in application. Secondly, the paper analyzes the original enterprise and cost management status of JZ Company. Aiming at the problems existing in the calculation of cost in the original cost accounting system and combining the functions of information flow, logistics and capital flow provided by ERP system, this paper puts forward the idea of applying activity-based costing based on ERP environment. This paper summarizes the principles and methods of activity-based costing in ERP environment, formulates the implementation steps of applying ABC, and clarifies the key points and core elements to be paid attention to in the implementation. Thirdly, some problems in the application of Activity-Based costing (ABC) in ERP environment of JZ Company are analyzed deeply, and some solutions are given. Finally, the author puts forward some opinions on the application and development of activity-based costing, points out the direction of future efforts, and hopes to give beneficial reference to those who study the application of activity-based costing.
【學位授予單位】：天津大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.3

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