金威公司作業(yè)成本法應(yīng)用研究
發(fā)布時間：2018-11-20 18:37
【摘要】：作業(yè)成本法認(rèn)為作業(yè)消耗資源，產(chǎn)品消耗作業(yè)，先通過資源動因把企業(yè)全部成本分配到不同作業(yè)中，再選取合理作業(yè)成本動因把作業(yè)分配至產(chǎn)品。它從根本上解決了傳統(tǒng)成本法的缺陷，同時給企業(yè)成本管理提供了良好的基礎(chǔ)。隨著生產(chǎn)技術(shù)的進(jìn)步，有色金屬企業(yè)的生產(chǎn)方式越來越機(jī)械化和智能化，這就導(dǎo)致生產(chǎn)成本中人工費(fèi)用比重下降，間接生產(chǎn)成本所占的比重越來越大，以間接費(fèi)用占比例較小為前提的傳統(tǒng)成本核算方法已不再適應(yīng)現(xiàn)代化的生產(chǎn)模式。因此，本文嘗試將作業(yè)成本法引入案例公司，以期為提高案例公司和同類企業(yè)的成本核算與管理水平提供幫助。 金威公司是一家主要生產(chǎn)銅產(chǎn)品的公司，生產(chǎn)中已實現(xiàn)高度機(jī)械化和自動化，但仍采用傳統(tǒng)的成本核算方法，導(dǎo)致如成本核算結(jié)果不準(zhǔn)確、成本管理浮于形式、扭曲的成本信息誤導(dǎo)企業(yè)的產(chǎn)品定價決策和生產(chǎn)計劃決策等諸多問題。本文在借鑒國內(nèi)外現(xiàn)有研究并闡述成本動因理論等相關(guān)理論的基礎(chǔ)上，分析金威公司成本核算現(xiàn)狀，，探討金威公司應(yīng)用作業(yè)成本法的必要性與可行性。根據(jù)作業(yè)成本法的原理提出了金威公司應(yīng)用作業(yè)成本法的原則和程序設(shè)計，并對實例進(jìn)行分析，將以作業(yè)成本法計算的結(jié)果與傳統(tǒng)計算結(jié)果進(jìn)行比較。同時，作業(yè)成本法作為一種先進(jìn)的管理思想，通過作業(yè)成本法的實施，分析金威公司重點(diǎn)作業(yè)，對這些重點(diǎn)作業(yè)提出改進(jìn)意見，并為產(chǎn)品定價決策和預(yù)算決策的優(yōu)化提供支持。最后部分是論文的總結(jié)，對本論整體內(nèi)容進(jìn)行了概述并做了展望。 本文旨在對金威公司應(yīng)用作業(yè)成本法提出建議，以期對促進(jìn)案例公司和同類企業(yè)作業(yè)成本法的應(yīng)用有所幫助。
[Abstract]:Activity-Based costing (ABC) holds that activities consume resources and products consume activities. First, all costs of enterprises are allocated to different activities through resource drivers, and then rational activity-based cost drivers are selected to distribute activities to products. It solves the defects of traditional cost method and provides a good basis for cost management. With the development of production technology, the production mode of non-ferrous metal enterprises is becoming more and more mechanized and intelligent, which leads to a decrease in the proportion of labor costs in production costs and an increasing proportion of indirect production costs. The traditional cost accounting method, which takes the small proportion of overhead charge as the premise, is no longer suitable for the modern production mode. Therefore, this paper attempts to introduce activity-based costing into case companies in order to improve the cost accounting and management level of case firms and similar enterprises. Kingway is a company that mainly produces copper products. It has achieved high degree of mechanization and automation in production, but it still adopts the traditional cost accounting method, which results in the cost management floating in the form if the result of cost accounting is not accurate. The distorted cost information misleads the enterprise's product pricing decision and production planning decision and so on. On the basis of studying and expounding the theory of cost driver at home and abroad, this paper analyzes the current situation of cost accounting in Jinwei Company, and discusses the necessity and feasibility of applying Activity-based costing in Jinwei Company. According to the principle of Activity-Based costing (ABC), the principle and program design of Activity-Based costing (ABC) in Jinwei Company are put forward, and an example is analyzed. The results of Activity-Based costing (ABC) are compared with those of traditional calculation. At the same time, Activity-Based costing (ABC), as an advanced management idea, analyzes the key activities of Jinwei Company through the implementation of ABC, and puts forward some suggestions to improve these key activities, and provides support for the optimization of product pricing and budget decisions. The last part is the summary of the thesis, the whole content of this theory is summarized and prospected. The purpose of this paper is to put forward some suggestions on the application of Activity-based costing in Jinwei Company in order to promote the application of Activity-based costing in case companies and similar enterprises.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3
本文編號：2345664
[Abstract]:Activity-Based costing (ABC) holds that activities consume resources and products consume activities. First, all costs of enterprises are allocated to different activities through resource drivers, and then rational activity-based cost drivers are selected to distribute activities to products. It solves the defects of traditional cost method and provides a good basis for cost management. With the development of production technology, the production mode of non-ferrous metal enterprises is becoming more and more mechanized and intelligent, which leads to a decrease in the proportion of labor costs in production costs and an increasing proportion of indirect production costs. The traditional cost accounting method, which takes the small proportion of overhead charge as the premise, is no longer suitable for the modern production mode. Therefore, this paper attempts to introduce activity-based costing into case companies in order to improve the cost accounting and management level of case firms and similar enterprises. Kingway is a company that mainly produces copper products. It has achieved high degree of mechanization and automation in production, but it still adopts the traditional cost accounting method, which results in the cost management floating in the form if the result of cost accounting is not accurate. The distorted cost information misleads the enterprise's product pricing decision and production planning decision and so on. On the basis of studying and expounding the theory of cost driver at home and abroad, this paper analyzes the current situation of cost accounting in Jinwei Company, and discusses the necessity and feasibility of applying Activity-based costing in Jinwei Company. According to the principle of Activity-Based costing (ABC), the principle and program design of Activity-Based costing (ABC) in Jinwei Company are put forward, and an example is analyzed. The results of Activity-Based costing (ABC) are compared with those of traditional calculation. At the same time, Activity-Based costing (ABC), as an advanced management idea, analyzes the key activities of Jinwei Company through the implementation of ABC, and puts forward some suggestions to improve these key activities, and provides support for the optimization of product pricing and budget decisions. The last part is the summary of the thesis, the whole content of this theory is summarized and prospected. The purpose of this paper is to put forward some suggestions on the application of Activity-based costing in Jinwei Company in order to promote the application of Activity-based costing in case companies and similar enterprises.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3
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