本文關(guān)鍵詞： 生產(chǎn)方式 資金收益率 時(shí)間價(jià)值 杜邦模型 精益管理會(huì)計(jì)模型　出處：《天津理工大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：會(huì)計(jì)體系是伴隨著生產(chǎn)實(shí)踐活動(dòng)的發(fā)展逐漸完善成熟的。由于生產(chǎn)方式發(fā)生了重大變化,會(huì)計(jì)系統(tǒng)理應(yīng)發(fā)生相應(yīng)改變。傳統(tǒng)的成本會(huì)計(jì)主要是以產(chǎn)品為核算對象進(jìn)行分析,易于忽略時(shí)間的重要性,掩蓋成本浪費(fèi)。而資金收益率是反映企業(yè)經(jīng)營狀況的核心指標(biāo),也是企業(yè)所有者最終關(guān)注的指標(biāo),不斷地提高資本收益率就成為經(jīng)營者和企業(yè)所有者共同的目標(biāo)和一致的行為準(zhǔn)則�；诖�,通過分析時(shí)間要素對當(dāng)前管理會(huì)計(jì)的影響,以及忽略時(shí)間要素易出現(xiàn)的問題,在資金具有時(shí)間價(jià)值的基礎(chǔ)上分析了提高周轉(zhuǎn)率對減少資金占用,提高資金收益率的作用。對于企業(yè)來說,由于管理人的控制以及會(huì)計(jì)系統(tǒng)本身的問題,所有者很難看到企業(yè)內(nèi)部的真實(shí)運(yùn)營情況。如何通過建立新的管理會(huì)計(jì)方法看清企業(yè)內(nèi)部運(yùn)營績效、實(shí)現(xiàn)生產(chǎn)率的透明化,就成為一個(gè)重要的、緊迫的研究課題。杜邦分析法是會(huì)計(jì)中常被企業(yè)用來剖析整體財(cái)務(wù)狀況的方法,而其杜邦模型中的資產(chǎn)周轉(zhuǎn)率指標(biāo)主要是試圖體現(xiàn)企業(yè)資金的周轉(zhuǎn)性、流動(dòng)性,但卻從未考慮過在總資產(chǎn)的構(gòu)成中,固定資產(chǎn)作為初期一次性投入的沉沒成本并不會(huì)產(chǎn)生流動(dòng)性,即不具有流動(dòng)性,而且由于在產(chǎn)品成本的計(jì)算中,固定資產(chǎn)是以折舊部分計(jì)入的,折舊部分是以銷售回款現(xiàn)金中的一部分作為補(bǔ)償最終進(jìn)入流動(dòng)資產(chǎn)賬戶,并不是被計(jì)入固定資產(chǎn)的賬戶中,所以折舊部分不應(yīng)該被計(jì)入到總資產(chǎn)的周轉(zhuǎn)計(jì)量中。因此本文指出杜邦模型中總資產(chǎn)周轉(zhuǎn)率計(jì)算的不合理性,同時(shí)指出將固定資產(chǎn)介入資產(chǎn)周轉(zhuǎn)進(jìn)行考核一方面弱化了流動(dòng)資產(chǎn)對利潤的直接貢獻(xiàn)和價(jià)值,也弱化了流動(dòng)資產(chǎn)的周轉(zhuǎn)情況對資本收益率的貢獻(xiàn)。因此提出改進(jìn)杜邦模型,聚焦于流動(dòng)資產(chǎn)管理,從企業(yè)的運(yùn)營管理視角構(gòu)建了精益管理會(huì)計(jì)模型,彌補(bǔ)了價(jià)值流圖與利潤無關(guān)的缺陷,幫助企業(yè)有效地計(jì)量生產(chǎn)過程中具體生產(chǎn)要素的投入產(chǎn)出期,以及各個(gè)生產(chǎn)要素在產(chǎn)品生產(chǎn)過程中的價(jià)值增值作用,為企業(yè)消除浪費(fèi)促進(jìn)成本改善,提高資金收益率提供新的理論基礎(chǔ)。最后,將構(gòu)建提出的精益管理會(huì)計(jì)模型應(yīng)用于實(shí)際的案例分析中,結(jié)合TC企業(yè)A車筐的生產(chǎn)流程,以價(jià)值流成本理論為指導(dǎo),分析如何通過精益管理會(huì)計(jì)模型將價(jià)值流中每個(gè)環(huán)節(jié)的時(shí)間和投入的成本可視化、將企業(yè)內(nèi)部運(yùn)營和資金收益透明化,以及如何通過模型找出浪費(fèi)及時(shí)改善降低成本。還可以通過改善前后精益管理會(huì)計(jì)模型對比分析,明確展示精益改善成果,使企業(yè)獲得更多利潤,促進(jìn)企業(yè)經(jīng)濟(jì)可持續(xù)發(fā)展。
[Abstract]:With the development of production practice, the accounting system is gradually perfected and matured. Due to the great changes in the production mode, the accounting system should be changed accordingly. Traditional cost accounting mainly takes the product as the accounting object to analyze. It is easy to ignore the importance of time and cover up the cost waste. Increasing the rate of return on capital has become the common goal and consistent code of conduct for managers and business owners. Based on this, this paper analyzes the influence of time factors on current management accounting, and ignores the problems of time factors. On the basis of the time value of capital, this paper analyzes the effect of increasing turnover rate on reducing capital occupation and raising capital return. For enterprises, due to the control of managers and the problems of accounting system itself, It is very difficult for the owner to see the real operation inside the enterprise. It is important to establish a new management accounting method to see the performance of the internal operation of the enterprise and realize the transparency of the productivity. DuPont analysis method is often used by enterprises to analyze the overall financial situation in accounting, and the index of assets turnover rate in DuPont model is mainly trying to reflect the turnover and liquidity of enterprise funds. However, it has never been considered that in the composition of total assets, the sunk cost of fixed assets as an initial one-time input does not generate liquidity, that is, there is no liquidity, and because in the calculation of product costs, Fixed assets are accounted for as depreciation, and the depreciation portion is compensated by a portion of the cash received from the sale of the payback and eventually entered into the current asset account, and is not recorded in the account of the fixed asset. Therefore, the depreciation part should not be included in the turnover measurement of total assets. Therefore, this paper points out that the calculation of total assets turnover rate in DuPont model is not reasonable. At the same time, it is pointed out that the direct contribution and value of current assets to profits and the contribution of turnover of current assets to the rate of return of capital are weakened on the one hand, and the DuPont model is proposed to improve the DuPont model. Focusing on the management of current assets, this paper constructs an accounting model of lean management from the perspective of enterprise operation management, which makes up for the defect of value flow graph independent of profit, and helps enterprises effectively measure the input-output period of specific production factors in the process of production. And each factor of production in the production process of the value added role, for enterprises to eliminate waste to promote cost improvement, improve the rate of return on funds to provide a new theoretical basis. The Lean management accounting model is applied to the actual case analysis, combined with the production process of the A basket of TC enterprises, and guided by the value flow cost theory. This paper analyzes how to visualize the time and input cost of each link in the value stream through lean management accounting model, and make the internal operation and capital income transparent. And how to find out waste and improve timely to reduce cost through the model, but also through the comparison and analysis of lean management accounting model before and after improvement, clearly show the results of lean improvement, so that enterprises can get more profits, promote the sustainable development of enterprise economy.
【學(xué)位授予單位】：天津理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275

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