作業(yè)成本法在F手機(jī)制造公司的應(yīng)用研究
發(fā)布時(shí)間：2019-01-20 18:45
【摘要】：隨著科技和經(jīng)濟(jì)的飛速變化,手機(jī)制造業(yè)當(dāng)前所面對的市場競爭也是越來越大,企業(yè)為了能夠在市場上獲得一席之地,就要在緊抓自身科研能力的基礎(chǔ)上,節(jié)約自身的生產(chǎn)成本、提高產(chǎn)品質(zhì)量、不斷地改進(jìn)產(chǎn)品功能使之能夠更好地符合用戶的要求,同時(shí)在企業(yè)的管理上,公司也應(yīng)當(dāng)主要提高公司的管理能力,完善管理體系,控制運(yùn)營成本。在中國當(dāng)前的制造產(chǎn)業(yè)之中,特別是對于手機(jī)行業(yè)來說,將作業(yè)成本法使用到企業(yè)的管理實(shí)踐之中,是可以更好地預(yù)估生產(chǎn)成本,明確有效以及無效作業(yè),控制能耗,并且讓企業(yè)的管理層能夠?qū)ψ陨懋a(chǎn)品做出更為精準(zhǔn)的估計(jì)和定位,提升當(dāng)前成本管理水平,使之能夠在進(jìn)行企業(yè)經(jīng)費(fèi)計(jì)算的基礎(chǔ)上,體現(xiàn)出對企業(yè)的成本整體管理的能力,讓成本管理變成公司的長期發(fā)展管理之中必不可少的內(nèi)容,進(jìn)而保證企業(yè)長遠(yuǎn)的可持續(xù)發(fā)展。本研究的目的在于通過對現(xiàn)行作業(yè)成本核算方法的研究,創(chuàng)想出一種與中國制造企業(yè)的實(shí)際情況相符合、適應(yīng)當(dāng)前企業(yè)發(fā)展特性的成本核算方法,以改進(jìn)我國企業(yè)的管理思路和方法以及整體營運(yùn)水平,提升我國制造業(yè)在國際上的地位。本文主要內(nèi)容如下:第一章主要講述了文章的研究背景、研究目的、研究意義、國內(nèi)外研究現(xiàn)狀、研究思路以及研究方法。第二章主要介紹了作業(yè)成本法的基本原理,實(shí)際應(yīng)用中的理論依據(jù)以及作業(yè)成本法的概念體系。第三章首先介紹了 F公司的公司背景,生產(chǎn)工藝流程以及其現(xiàn)行成本核算方法,然后分析現(xiàn)行成本核算方法存在的問題提出F公司引進(jìn)作業(yè)成本法的必要性和可行性。第四章是重點(diǎn)章節(jié),根據(jù)F公司的具體情況為其設(shè)計(jì)了一套作業(yè)成本法的核算方法,首先分析定義作業(yè)中心,確定資源,分析作業(yè)成本,計(jì)算成本動因率、分配作業(yè)成本到產(chǎn)品上,并將運(yùn)用作業(yè)成本法核算的結(jié)果與傳統(tǒng)成本法計(jì)算的結(jié)果進(jìn)行比較,進(jìn)一步證實(shí)F公司實(shí)施作業(yè)成本法進(jìn)行成本核算的科學(xué)性和合理性。第五章是研究結(jié)論。
[Abstract]:With the rapid changes of science and technology and economy, the market competition of the mobile phone manufacturing industry is also increasing. In order to get a place in the market, enterprises should grasp their own scientific research ability. To save their own production costs, improve product quality, constantly improve product functions to better meet the requirements of users, at the same time, in the management of enterprises, the company should also mainly improve the management ability of the company, improve the management system, Control operating costs. In China's current manufacturing industry, especially for the mobile phone industry, the use of activity-based costing in the management practice of enterprises can better estimate production costs, make clear, effective and ineffective operations, and control energy consumption. And to enable the management of the enterprise to make a more accurate estimate and positioning of their own products, improve the current level of cost management, so that it can on the basis of the calculation of enterprise expenses, reflect the overall cost management ability of the enterprise. Let the cost management become the necessary content in the long-term development management of the company, and then ensure the long-term sustainable development of the enterprise. The purpose of this study is to develop a cost accounting method that accords with the actual situation of Chinese manufacturing enterprises and adapts to the current characteristics of enterprise development. In order to improve the management ideas and methods of Chinese enterprises and the overall level of operation, improve the status of our manufacturing industry in the international. The main contents of this paper are as follows: the first chapter mainly describes the research background, research purpose, research significance, domestic and foreign research status, research ideas and research methods. The second chapter mainly introduces the basic principle of activity-based costing, the theoretical basis of practical application and the concept system of activity-based costing. The third chapter firstly introduces the company background, production process and current cost accounting method of F Company, then analyzes the problems existing in the current cost accounting method and puts forward the necessity and feasibility of introducing ABC in F Company. The fourth chapter is the key chapter, according to the specific situation of company F designed a set of Activity-Based costing accounting method. Firstly, it analyzes and defines the activity center, determines the resources, analyzes the activity-based cost, calculates the cost driver rate. The results of Activity-Based costing (ABC) are compared with the results of traditional costing, and it is further proved that ABC is scientific and reasonable for Company F to implement Activity-Based costing (ABC). The fifth chapter is the conclusion of the research.
【學(xué)位授予單位】：深圳大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.72;F426.63
本文編號：2412300
[Abstract]:With the rapid changes of science and technology and economy, the market competition of the mobile phone manufacturing industry is also increasing. In order to get a place in the market, enterprises should grasp their own scientific research ability. To save their own production costs, improve product quality, constantly improve product functions to better meet the requirements of users, at the same time, in the management of enterprises, the company should also mainly improve the management ability of the company, improve the management system, Control operating costs. In China's current manufacturing industry, especially for the mobile phone industry, the use of activity-based costing in the management practice of enterprises can better estimate production costs, make clear, effective and ineffective operations, and control energy consumption. And to enable the management of the enterprise to make a more accurate estimate and positioning of their own products, improve the current level of cost management, so that it can on the basis of the calculation of enterprise expenses, reflect the overall cost management ability of the enterprise. Let the cost management become the necessary content in the long-term development management of the company, and then ensure the long-term sustainable development of the enterprise. The purpose of this study is to develop a cost accounting method that accords with the actual situation of Chinese manufacturing enterprises and adapts to the current characteristics of enterprise development. In order to improve the management ideas and methods of Chinese enterprises and the overall level of operation, improve the status of our manufacturing industry in the international. The main contents of this paper are as follows: the first chapter mainly describes the research background, research purpose, research significance, domestic and foreign research status, research ideas and research methods. The second chapter mainly introduces the basic principle of activity-based costing, the theoretical basis of practical application and the concept system of activity-based costing. The third chapter firstly introduces the company background, production process and current cost accounting method of F Company, then analyzes the problems existing in the current cost accounting method and puts forward the necessity and feasibility of introducing ABC in F Company. The fourth chapter is the key chapter, according to the specific situation of company F designed a set of Activity-Based costing accounting method. Firstly, it analyzes and defines the activity center, determines the resources, analyzes the activity-based cost, calculates the cost driver rate. The results of Activity-Based costing (ABC) are compared with the results of traditional costing, and it is further proved that ABC is scientific and reasonable for Company F to implement Activity-Based costing (ABC). The fifth chapter is the conclusion of the research.
【學(xué)位授予單位】：深圳大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.72;F426.63
【參考文獻(xiàn)】
相關(guān)期刊論文 前2條
1 宋瑞;張文芳;;論作業(yè)成本法的產(chǎn)生與發(fā)展[J];現(xiàn)代商貿(mào)工業(yè);2009年18期
2 王平心,于洪濤,張楓;作業(yè)成本法的產(chǎn)生及其新發(fā)展[J];西安交通大學(xué)學(xué)報(bào)(社會科學(xué)版);2001年01期
，本文編號：2412300
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