【摘要】：上世紀(jì)90年代以來(lái),隨著信息技術(shù)的普遍應(yīng)用和日趨激烈的市場(chǎng)競(jìng)爭(zhēng),企業(yè)經(jīng)營(yíng)環(huán)境的巨大變化,使傳統(tǒng)的會(huì)計(jì)成本分?jǐn)偡椒ú荒苷_反映產(chǎn)品真正的成本,給企業(yè)的成本管理帶來(lái)一系列不良后果,越來(lái)越多的發(fā)達(dá)國(guó)家的企業(yè)開(kāi)始關(guān)注、研究和應(yīng)用作業(yè)成本法。在這種情況下我國(guó)的大多數(shù)企業(yè)目前還處于被動(dòng)狀態(tài),不知道它能為企業(yè)帶來(lái)那些優(yōu)勢(shì),而積極應(yīng)用作業(yè)成本法的企業(yè)則更是稀少。本文旨在通過(guò)對(duì)作業(yè)成本法在JK公司的實(shí)際應(yīng)用,為我國(guó)制造企業(yè)應(yīng)用作業(yè)成本法提供借鑒經(jīng)驗(yàn)。 首先,論文闡述了傳統(tǒng)成本會(huì)計(jì)的局限性,引申出作業(yè)成本法產(chǎn)生的背景及應(yīng)用現(xiàn)狀,基本理論,并對(duì)作業(yè)成本法的發(fā)展歷史及國(guó)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(biāo)準(zhǔn)的變化兩個(gè)方面指出了傳統(tǒng)成本計(jì)算方法的不足,同時(shí)提出作業(yè)成本法可以很好地彌補(bǔ)這種缺陷,強(qiáng)調(diào)作業(yè)成本法產(chǎn)生的理論和實(shí)踐依據(jù),再?lài)@作業(yè)成本法原理,對(duì)核算要素,成本動(dòng)因,成本的計(jì)算對(duì)象等相關(guān)的基本概念、和成本計(jì)算路徑進(jìn)行了研究。 最后,文章對(duì)作業(yè)成本法在JK公司的實(shí)踐進(jìn)行深入的研究,舉例說(shuō)明作業(yè)成本法的推行給公司的成本管理帶來(lái)顯著的成效：獲得了更加準(zhǔn)確,也更加詳細(xì)的成本信息。并能夠通過(guò)作業(yè)流程分析消除不合理費(fèi)用,從根本上增強(qiáng)了員工成本節(jié)約和費(fèi)用控制的意識(shí)。并以此為依據(jù),通過(guò)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(jī)制,積極優(yōu)化產(chǎn)線(xiàn)布局和調(diào)整產(chǎn)品的結(jié)構(gòu),以達(dá)到公司持續(xù)競(jìng)爭(zhēng)力的提高和經(jīng)營(yíng)利潤(rùn)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(xué)位授予單位】：華東理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F275.3

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