本文選題：作業(yè)成本法 + 成本動因��； 參考：《湖南大學》2013年碩士論文

【摘要】：近年來，我國包裝業(yè)市場競爭越來越激烈，加之上游原材料價格以及人工成本費用增加，包裝類企業(yè)加強成本管理的呼聲日益高漲。但是，會計理論對包裝業(yè)成本管理的針對性研究并不多，已經(jīng)滯后于企業(yè)實際需要。隨著產(chǎn)業(yè)升級以及市場需求越來越多樣化，，眾多企業(yè)開始引進高科技智能化包裝機械設(shè)備和生產(chǎn)線，這些新設(shè)備極大地提高了企業(yè)生產(chǎn)效率，但是也為企業(yè)帶來了更多的維修保養(yǎng)、折舊等間接費用。間接費用的增加使單一的成本核算方法不能提供準確的成本信息，無法滿足管理需求。因此，本文試圖通過結(jié)合具體案例將作業(yè)成本法引入我國包裝行業(yè)，為企業(yè)提供成本管理優(yōu)化思路。 本文結(jié)合包裝業(yè)生產(chǎn)背景和工藝流程、案例公司的組織結(jié)構(gòu)特點和成本信息情況，提出了作業(yè)成本設(shè)計方案，包括具體作業(yè)和作業(yè)中心的劃分和確認、資源費用歸集以及作業(yè)成本分配的具體步驟，并將作業(yè)成本法核算的成本信息與現(xiàn)有成本進行比較分析，為企業(yè)的生產(chǎn)經(jīng)營和產(chǎn)品定價策略提供參考，并據(jù)以優(yōu)化企業(yè)上下游價值鏈，全面提升企業(yè)的市場競爭力。最后，本文指出了推廣作業(yè)成本法應(yīng)注意的幾項問題。通過本案例分析，筆者認為作業(yè)成本法不應(yīng)局限于一種機械的成本計算手段，而應(yīng)更多地作為一種管理思維模式，運用于企業(yè)的產(chǎn)品設(shè)計、定價、顧客獲利能力分析、質(zhì)量管理等諸多管理方面。本文不僅旨在利用作業(yè)成本法提高案例企業(yè)的管理水平，更進一步地，希望建立一個在包裝行業(yè)中比較有代表性的作業(yè)成本核算系統(tǒng)，提升行業(yè)整體管理水平。
[Abstract]:In recent years, the competition of packaging industry in our country is more and more fierce, in addition to the upstream raw material price and labor cost increase, packaging enterprises to strengthen the cost management voice is rising day by day. However, there are few researches on cost management in packaging industry based on accounting theory, which has lagged behind the actual needs of enterprises. With the upgrading of industry and the increasing diversification of market demand, many enterprises began to introduce high-tech intelligent packaging machinery and production lines, these new equipment greatly improved the production efficiency of enterprises. But also for the enterprise to bring more maintenance, depreciation and other indirect costs. Because of the increase of overhead cost, a single cost accounting method can not provide accurate cost information and can not meet the management needs. Therefore, this paper tries to introduce activity-based costing into the packaging industry of our country by combining with specific cases, and provides the optimized thinking of cost management for enterprises, combining with the production background and technological process of packaging industry. The organizational structure characteristics and cost information of the case company are discussed, and the project of ABC design is put forward, including the division and confirmation of specific activity and activity center, the collection of resource cost and the concrete steps of activity-based cost allocation. The cost information of Activity-Based costing (ABC) is compared with the existing cost, which provides a reference for the production and management of enterprises and the pricing strategy of products, and optimizes the upstream and downstream value chain of enterprises, and promotes the market competitiveness of enterprises in an all-round way. Finally, this paper points out some problems that should be paid attention to in popularizing activity-based costing. Through the analysis of this case, the author thinks that ABC should not be limited to a mechanical costing method, but should be used more as a mode of management thinking to analyze the product design, pricing and customer profitability of enterprises. Quality management and many other aspects of management. The purpose of this paper is not only to improve the management level of case enterprises by means of activity-based costing, but also to establish a representative ABC accounting system in the packaging industry and to improve the overall management level of the industry.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.3;F426.8

【參考文獻】

相關(guān)期刊論文 前10條

1 楊繼良;作業(yè)成本法之我見[J];財會通訊;1996年12期

2 雍思毅;劉運國;;作業(yè)成本法在電信企業(yè)中的應(yīng)用研究——基于中國鐵通××分公司的案例[J];財會通訊;2009年13期

3 朱璇;張?zhí)锾?;作業(yè)成本法理論發(fā)展與應(yīng)用研究綜述[J];財會通訊;2011年34期

4 丁金斌;作業(yè)成本法為何難以實施[J];財會月刊;2005年19期

5 周立;;淺析作業(yè)成本法在海關(guān)預(yù)算定額制定中的應(yīng)用[J];財務(wù)與會計;2008年23期

6 孔龍;蔣夏杰;;試論作業(yè)成本法下高�？蒲谐杀竞怂恪诎不帐∧掣咝５陌咐齕J];經(jīng)濟研究導(dǎo)刊;2011年18期

7 金宗國;顧彥;張乃軍;;論作業(yè)成本法在商業(yè)銀行預(yù)算考核中的運用[J];金融會計;2009年03期

8 龔斌;;淺析作業(yè)成本法在保險行業(yè)中的應(yīng)用[J];金融會計;2012年03期

9 孫航;作業(yè)成本計算的應(yīng)用研究[J];會計研究;1995年09期

10 肖澤忠,潘愛香;運用ABC改善企業(yè)管理[J];會計研究;1996年05期

本文編號：2001874