本文選題：成本管理 + 作業(yè)成本法�。� 參考：《上海交通大學(xué)》2013年碩士論文

【摘要】：成本管理是企業(yè)經(jīng)營的永恒命題。成本控制和管理不僅可以降低成本增加利潤，而且還能提升企業(yè)管理水平、增加企業(yè)的核心競爭力。 在完全成本法下，人工小時(shí)或者機(jī)器小時(shí)被簡單地作為分配制造費(fèi)用的標(biāo)準(zhǔn)，這暴露出很多不合理性。隨著制造業(yè)向著越來越現(xiàn)代化的方向發(fā)展，，制造費(fèi)用在總生產(chǎn)成本中的比重也越來越大，并且有逐漸占據(jù)主導(dǎo)地位的趨勢。客戶需求也呈現(xiàn)越來越具有個(gè)性化的特征，有些產(chǎn)品產(chǎn)量雖少，但工藝相當(dāng)復(fù)雜，如果繼續(xù)采用傳統(tǒng)成本核算方法無疑會(huì)造成成本扭曲。因此，會(huì)計(jì)理論界和實(shí)務(wù)界一直都在致力于尋找新的、更有效的成本計(jì)算方法。 作業(yè)成本（ABC）誕生時(shí)許多人都會(huì)覺得這是管理公司有限資源的一種行之有效的方法。但實(shí)施不久，不斷攀升的成本和員工的抱怨致使ABC只能以失敗而告終。因此時(shí)間驅(qū)動(dòng)作業(yè)成本法（TDABC）應(yīng)運(yùn)而生。 本文通過對(duì)TDABC理論闡述入手，并用一個(gè)實(shí)例來證明時(shí)間驅(qū)動(dòng)作業(yè)成本法是一種比較先進(jìn)的成本計(jì)算方法。它能效地彌補(bǔ)了傳統(tǒng)作業(yè)成本法的缺點(diǎn)，還能反映出企業(yè)對(duì)有效產(chǎn)能的利用情況。通過將TDABC的理念成功應(yīng)用到我國制造型企業(yè)中，以此來突顯TDABC是企業(yè)管理的實(shí)際需要，能夠正確計(jì)算出各項(xiàng)產(chǎn)品的成本和利潤，管理層可以利用TDABC來衡量工作效率，從而有利于企業(yè)進(jìn)行成本管理和成本控制。
[Abstract]:Cost management is the eternal proposition of enterprise management. Cost control and management can not only reduce the cost and increase the profit, but also improve the management level and increase the core competitiveness of the enterprise. Under full cost, labor hours or machine hours are simply used as criteria for allocating manufacturing costs, which exposes a lot of irrationality. With the development of manufacturing industry in the direction of more and more modernization, the proportion of manufacturing cost in the total production cost is also increasing, and there is a trend of gradually occupying the leading position. Customer demand also presents more and more individualized characteristics. Although some products produce less, but the process is quite complex, if continue to use the traditional cost accounting method will undoubtedly cause cost distortion. Therefore, the field of accounting theory and practice has been working to find new and more effective costing methods. When ABC was born, many people thought it was an effective way to manage the limited resources of the company. But soon after, rising costs and employee complaints left ABC failing. Therefore, time-driven activity-based costing (TDABC) came into being. In this paper, the theory of TDABC is expounded, and an example is used to prove that the time-driven activity-based costing is a more advanced method of cost calculation. It can make up for the shortcomings of traditional activity-based costing and reflect the utilization of effective production capacity. Through the successful application of TDABC to manufacturing enterprises in our country, TDABC is the actual need of enterprise management, and the cost and profit of each product can be calculated correctly. The management can use TDABC to measure work efficiency. Thus, it is advantageous for enterprises to carry out cost management and cost control.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.3

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本文編號(hào)：2016120