作業(yè)成本法在T公司運用研究
發(fā)布時間：2018-11-18 09:04
【摘要】：中國經(jīng)濟和科學(xué)技術(shù)水平的高速發(fā)展,推動中國汽車產(chǎn)業(yè)得到巨大發(fā)展。伴隨汽車產(chǎn)業(yè)的快速成長,各汽車企業(yè)間的競爭也日益激烈,在激烈的商業(yè)環(huán)境中,如何保持或提高自身競爭力,把握準確且相關(guān)的成本信息是汽車企業(yè)管理中的關(guān)鍵內(nèi)容。隨著科學(xué)技術(shù)的發(fā)展,固定制造費用在成本中的比重越來越大,這種成本結(jié)構(gòu)的變化,導(dǎo)致傳統(tǒng)成本核算法下間接費用按單一標準進行分配的方法不能正確計算出產(chǎn)品的成本,造成產(chǎn)品成本信息被扭曲。作業(yè)成本法的思想起源于美國,在西方國家的部分汽車企業(yè)中已得到了一定的運用。 本文從作業(yè)成本法在國內(nèi)外的理論研究著手,分析作業(yè)成本法在T公司運用的必然性和可行性,以期待作業(yè)成本法能更好的服務(wù)T公司。本文正文部分分為五個章節(jié)。 第一章介紹論文寫作的背景、意義、國內(nèi)外的研究現(xiàn)狀、研究思路及方法、研究框架及本文的貢獻與不足。指出在汽車制造企業(yè)中運用作業(yè)成本法對提高成本信息質(zhì)量、提高企業(yè)競爭力具有重要意義。 第二章描述作業(yè)成本法的相關(guān)概念,比較作業(yè)成本法與傳統(tǒng)成本法的區(qū)別與聯(lián)系,說明作業(yè)成本法的主要功能。 第三章闡述T公司引入作業(yè)成本法的必要性和可行性。介紹了T公司的基本情況以及所處行業(yè)的發(fā)展狀況,對T公司現(xiàn)有的成本管理狀況進行說明,分析出成本管理存在以下問題：①現(xiàn)有間接費用分配方式存在成本信息扭曲現(xiàn)象；②現(xiàn)有成本核算無法進行產(chǎn)品的盈利分析,不利于企業(yè)的經(jīng)營決策；③現(xiàn)有的成本核算無法進行正確的產(chǎn)品定價,不利于企業(yè)參與市場的競爭；④現(xiàn)有的成本管理方法,未對成本耗用的原因進行分析,存在成本浪費現(xiàn)象。同時說明了T公司組織機構(gòu)健全,管理理念先進,制度完善；員工整體素質(zhì)較高；系統(tǒng)得到廣泛運用,基礎(chǔ)數(shù)據(jù)健全。具備實施作業(yè)成本法的可行性。同時說明了T公司實施作業(yè)成本法還存在一定的障礙。 第四章介紹作業(yè)成本法在T公司的構(gòu)建設(shè)想。說明了構(gòu)建T公司作業(yè)成本體系,擬定了T公司實施作業(yè)成本法的方案,并以T公司P車間為例,描述了作業(yè)成本核算的流程、作業(yè)中心的設(shè)置。 第五章介紹T公司實施作業(yè)成本法的預(yù)期效果。以T公司P車間為例,詳細的進行了作業(yè)成本的計算,說明了作業(yè)成本計算在T公司P車間實施的有效性。 說明了T公司實施作業(yè)成本法將有效減低公司成本。同時說明了作業(yè)成本法的實施可以有效提高T公司的成本管理水平。
[Abstract]:The rapid development of China's economy and science and technology has promoted the huge development of China's automobile industry. With the rapid growth of automobile industry, the competition among automobile enterprises is becoming increasingly fierce. In the fierce business environment, how to maintain or improve their own competitiveness, grasp the accurate and relevant cost information is the key content of automotive enterprise management. With the development of science and technology, the proportion of the fixed manufacturing cost in the cost is increasing. This kind of cost structure changes, resulting in the traditional cost accounting method of indirect costs according to a single standard distribution method can not correctly calculate the cost of the product. The product cost information is distorted. Activity-based costing originated in the United States and has been used in some automobile enterprises in western countries. This paper begins with the theoretical research of activity-based costing at home and abroad and analyzes the inevitability and feasibility of its application in T Company in order to expect that ABC can better serve T Company. The text of this paper is divided into five chapters. The first chapter introduces the background, significance, domestic and international research status, research ideas and methods, research framework and contributions and shortcomings of this paper. It is pointed out that the application of activity-based costing in automobile manufacturing enterprises is of great significance to improve the quality of cost information and enhance the competitiveness of enterprises. The second chapter describes the related concepts of activity-based costing, compares the differences and relations between activity-based costing and traditional costing, and explains the main functions of activity-based costing. The third chapter expounds the necessity and feasibility of introducing Activity-Based costing (ABC) in T Company. This paper introduces the basic situation of T Company and the development of its industry, explains the current cost management situation of T Company, and analyzes the following problems in cost management: (1) the cost information distortion exists in the current indirect cost distribution mode; (2) the existing cost accounting can not carry on the profit analysis of the product, which is not conducive to the enterprise's management decision, 3 the existing cost accounting cannot carry on the correct product pricing, is not conducive to the enterprise to participate in the market competition; The existing cost management methods do not analyze the causes of cost consumption, and there is cost waste. At the same time, it shows that T company has a sound organization, advanced management concept, perfect system, high overall quality of staff, wide application of the system and sound basic data. It is feasible to implement Activity-Based costing (ABC). At the same time, it shows that there are still some obstacles in the implementation of Activity-Based costing (ABC) in T Company. The fourth chapter introduces the construction of activity-based costing in T Company. This paper explains the construction of activity cost system of T Company, draws up the scheme of implementing activity-based costing in T Company, and describes the process of activity cost accounting and the setting of activity center taking P workshop of T Company as an example. Chapter 5 introduces the expected effect of Activity-based costing in T Company. Taking P workshop of T company as an example, the calculation of activity cost is carried out in detail, which shows the effectiveness of activity cost calculation in P workshop of T company. It is shown that the implementation of Activity-Based costing (ABC) in T Company will effectively reduce the cost of the company. At the same time, the implementation of activity-based costing can effectively improve the cost management level of T Company.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F406.7;F426.471
本文編號：2339572
[Abstract]:The rapid development of China's economy and science and technology has promoted the huge development of China's automobile industry. With the rapid growth of automobile industry, the competition among automobile enterprises is becoming increasingly fierce. In the fierce business environment, how to maintain or improve their own competitiveness, grasp the accurate and relevant cost information is the key content of automotive enterprise management. With the development of science and technology, the proportion of the fixed manufacturing cost in the cost is increasing. This kind of cost structure changes, resulting in the traditional cost accounting method of indirect costs according to a single standard distribution method can not correctly calculate the cost of the product. The product cost information is distorted. Activity-based costing originated in the United States and has been used in some automobile enterprises in western countries. This paper begins with the theoretical research of activity-based costing at home and abroad and analyzes the inevitability and feasibility of its application in T Company in order to expect that ABC can better serve T Company. The text of this paper is divided into five chapters. The first chapter introduces the background, significance, domestic and international research status, research ideas and methods, research framework and contributions and shortcomings of this paper. It is pointed out that the application of activity-based costing in automobile manufacturing enterprises is of great significance to improve the quality of cost information and enhance the competitiveness of enterprises. The second chapter describes the related concepts of activity-based costing, compares the differences and relations between activity-based costing and traditional costing, and explains the main functions of activity-based costing. The third chapter expounds the necessity and feasibility of introducing Activity-Based costing (ABC) in T Company. This paper introduces the basic situation of T Company and the development of its industry, explains the current cost management situation of T Company, and analyzes the following problems in cost management: (1) the cost information distortion exists in the current indirect cost distribution mode; (2) the existing cost accounting can not carry on the profit analysis of the product, which is not conducive to the enterprise's management decision, 3 the existing cost accounting cannot carry on the correct product pricing, is not conducive to the enterprise to participate in the market competition; The existing cost management methods do not analyze the causes of cost consumption, and there is cost waste. At the same time, it shows that T company has a sound organization, advanced management concept, perfect system, high overall quality of staff, wide application of the system and sound basic data. It is feasible to implement Activity-Based costing (ABC). At the same time, it shows that there are still some obstacles in the implementation of Activity-Based costing (ABC) in T Company. The fourth chapter introduces the construction of activity-based costing in T Company. This paper explains the construction of activity cost system of T Company, draws up the scheme of implementing activity-based costing in T Company, and describes the process of activity cost accounting and the setting of activity center taking P workshop of T Company as an example. Chapter 5 introduces the expected effect of Activity-based costing in T Company. Taking P workshop of T company as an example, the calculation of activity cost is carried out in detail, which shows the effectiveness of activity cost calculation in P workshop of T company. It is shown that the implementation of Activity-Based costing (ABC) in T Company will effectively reduce the cost of the company. At the same time, the implementation of activity-based costing can effectively improve the cost management level of T Company.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F406.7;F426.471
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