發(fā)布時間：2018-12-23 21:11

【摘要】：上世紀90年代以來,隨著信息技術的普遍應用和日趨激烈的市場競爭,企業(yè)經(jīng)營環(huán)境的巨大變化,使傳統(tǒng)的會計成本分攤方法不能正確反映產(chǎn)品真正的成本,給企業(yè)的成本管理帶來一系列不良后果,越來越多的發(fā)達國家的企業(yè)開始關注、研究和應用作業(yè)成本法。在這種情況下我國的大多數(shù)企業(yè)目前還處于被動狀態(tài),不知道它能為企業(yè)帶來那些優(yōu)勢,而積極應用作業(yè)成本法的企業(yè)則更是稀少。本文旨在通過對作業(yè)成本法在JK公司的實際應用,為我國制造企業(yè)應用作業(yè)成本法提供借鑒經(jīng)驗。 首先,論文闡述了傳統(tǒng)成本會計的局限性,引申出作業(yè)成本法產(chǎn)生的背景及應用現(xiàn)狀,基本理論,并對作業(yè)成本法的發(fā)展歷史及國內(nèi)外的研究現(xiàn)狀作了深入的探討和總結(jié). 其次,論文從成本結(jié)構(gòu)和分配標準的變化兩個方面指出了傳統(tǒng)成本計算方法的不足,同時提出作業(yè)成本法可以很好地彌補這種缺陷,強調(diào)作業(yè)成本法產(chǎn)生的理論和實踐依據(jù),再圍繞作業(yè)成本法原理,對核算要素,成本動因,成本的計算對象等相關的基本概念、和成本計算路徑進行了研究。 最后,文章對作業(yè)成本法在JK公司的實踐進行深入的研究,舉例說明作業(yè)成本法的推行給公司的成本管理帶來顯著的成效：獲得了更加準確,也更加詳細的成本信息。并能夠通過作業(yè)流程分析消除不合理費用,從根本上增強了員工成本節(jié)約和費用控制的意識。并以此為依據(jù),通過作業(yè)成本法的核算提供的成本信息,建立有效的成本控制機制,積極優(yōu)化產(chǎn)線布局和調(diào)整產(chǎn)品的結(jié)構(gòu),以達到公司持續(xù)競爭力的提高和經(jīng)營利潤的提升。
[Abstract]:Since the 1990s, with the widespread application of information technology and the increasingly fierce market competition, the business environment of enterprises has changed greatly, so the traditional accounting cost allocation method can not correctly reflect the true cost of products. It brings a series of adverse consequences to the cost management of enterprises. More and more enterprises in developed countries begin to pay attention to, research and apply activity-based costing. In this case, most enterprises in our country are still in a passive state, do not know that it can bring those advantages for enterprises, and the active application of activity-based costing is more rare. Through the practical application of ABC in JK Company, this paper aims to provide reference experience for our manufacturing enterprises to apply ABC. First of all, the paper expounds the limitation of traditional cost accounting, generalizes the background and application status of activity-based costing, the basic theory, and makes a deep discussion and summary on the development history of activity-based costing and the current research situation at home and abroad. Secondly, the paper points out the deficiency of traditional cost calculation method from two aspects: the change of cost structure and distribution standard. At the same time, it points out that activity-based costing can make up for this defect, and emphasizes the theoretical and practical basis of activity-based costing. Based on the principle of Activity-Based costing (ABC), this paper studies the basic concepts of accounting elements, cost drivers, object of cost calculation, and the path of cost calculation. Finally, this paper makes an in-depth study on the practice of activity-based costing in JK Company, and gives an example to illustrate that the implementation of Activity-based costing has brought remarkable results to the cost management of the company: more accurate and more detailed cost information has been obtained. It can eliminate unreasonable expenses through process analysis and enhance the consciousness of cost saving and cost control. On the basis of this, through the cost information provided by Activity-Based costing, an effective cost control mechanism is established, and the layout of production lines and the adjustment of product structure are actively optimized, so as to achieve the improvement of the company's sustainable competitiveness and the promotion of operating profit.
【學位授予單位】：華東理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F275.3

【參考文獻】

相關期刊論文 前10條

1 鄂嘉楠;;淺議三種成本管理方法[J];才智;2012年11期

2 許大為;;作業(yè)成本法的基本原理及應用前景[J];東方企業(yè)文化;2012年06期

3 劉慧芬;標準成本法在作業(yè)成本體系中的應用[J];工業(yè)技術經(jīng)濟;2002年03期

4 任海云;師萍;;作業(yè)成本法研究現(xiàn)狀綜述[J];中國管理信息化;2009年04期

5 韓志捷;;ERP環(huán)境下作業(yè)成本法應用存在的問題及實施步驟初探[J];華章;2012年07期

6 趙悅;;作業(yè)成本法在我國應用現(xiàn)狀[J];合作經(jīng)濟與科技;2008年23期

7 穆林娟;作業(yè)成本法對標準成本制的改進[J];經(jīng)濟師;2004年04期

8 鄭輝;;作業(yè)成本法與傳統(tǒng)成本法的應用比較[J];農(nóng)村經(jīng)濟與科技;2011年05期

9 楊鳳鳴,匡鈺;作業(yè)成本法在我國的應用[J];邵陽學院學報;2004年05期

10 韓慶蘭,肖波勇;基于價值鏈分析的作業(yè)業(yè)績模糊評價方法研究[J];武漢理工大學學報(社會科學版);2004年04期

，

本文編號：2390266