本文選題：作業(yè)成本法 + 時(shí)間驅(qū)動(dòng)作業(yè)成本法��； 參考：《山東師范大學(xué)》2013年碩士論文

【摘要】：1998年Robin Cooper在《論ABC的興起：什么是ABC系統(tǒng)》中指出，成本計(jì)算的最基本對(duì)象就是作業(yè)，作業(yè)成本法的基本原理是：作業(yè)消耗資源，產(chǎn)品消耗作業(yè)。同年，美國(guó)學(xué)者Robin Cooper和Robert Kaplan在《哈佛商業(yè)評(píng)論》上聯(lián)合發(fā)表了《計(jì)量成本的正確性：制定正確的決策》一文，文章第一次系統(tǒng)闡述了作業(yè)成本法的內(nèi)涵，并針對(duì)作業(yè)成本法面臨的各種問(wèn)題，提出了相應(yīng)的解決方法，這標(biāo)志著作業(yè)成本法作為管理成本會(huì)計(jì)的誕生。 論文系統(tǒng)介紹了現(xiàn)有成本理論成果，應(yīng)用作業(yè)成本法的應(yīng)用計(jì)算設(shè)計(jì)成本。并對(duì)現(xiàn)有的設(shè)計(jì)企業(yè)業(yè)務(wù)流程進(jìn)行了詳盡的論述，使讀者能夠深入了解設(shè)計(jì)企業(yè)的經(jīng)營(yíng)生產(chǎn)情況。 論文對(duì)傳統(tǒng)財(cái)務(wù)會(huì)計(jì)處理的優(yōu)缺點(diǎn)進(jìn)行了論述，試圖在現(xiàn)有財(cái)務(wù)會(huì)計(jì)數(shù)據(jù)庫(kù)基礎(chǔ)上整合多種成本理論和計(jì)算分配方法，對(duì)企業(yè)會(huì)計(jì)信息系統(tǒng)進(jìn)行修正，建立以作業(yè)成本法為基礎(chǔ)的核算體系。進(jìn)一步對(duì)作業(yè)成本法的發(fā)展——時(shí)間驅(qū)動(dòng)成本法進(jìn)行應(yīng)用，提出設(shè)計(jì)閑置能力的數(shù)據(jù)處理觀點(diǎn)，并同我國(guó)成本管理新方法——效益成本法進(jìn)行結(jié)合，，提出效益與智力成本的關(guān)聯(lián)性設(shè)計(jì)，提出依靠設(shè)計(jì)人員的自身技術(shù)和計(jì)劃管理創(chuàng)新創(chuàng)造技術(shù)和管理效益，為設(shè)計(jì)人員增加技術(shù)和管理投入提供了依據(jù)。 最后，通過(guò)Sddw公司為例，根據(jù)成本性態(tài)的不同，分別計(jì)算設(shè)計(jì)成本。通過(guò)應(yīng)用，檢驗(yàn)了勘察設(shè)計(jì)企業(yè)成本體系的可實(shí)施性和效益性，為勘察設(shè)計(jì)企業(yè)產(chǎn)品成本核算創(chuàng)造了條件。 本文的主要?jiǎng)?chuàng)新點(diǎn)是通過(guò)對(duì)作業(yè)成本法優(yōu)缺點(diǎn)的分析，提出了多種成本相結(jié)合的成本核算體系的建設(shè)方案，并將作業(yè)成本法引入勘察設(shè)計(jì)企業(yè)的成本核算中，根據(jù)勘察設(shè)計(jì)企業(yè)的產(chǎn)品設(shè)計(jì)圖紙的進(jìn)一步細(xì)化，提出勘察設(shè)計(jì)企業(yè)的產(chǎn)品具體分為效果圖、施工圖、設(shè)計(jì)變更圖和竣工圖的結(jié)論。明確了產(chǎn)品對(duì)象，細(xì)化了產(chǎn)品的成本費(fèi)用。將效益成本法與產(chǎn)品成本整合，提出勘察設(shè)計(jì)企業(yè)高附加值的來(lái)源是設(shè)計(jì)人員的技術(shù)和管理創(chuàng)新等觀點(diǎn)，為企業(yè)管理層進(jìn)一步提高設(shè)計(jì)人員技術(shù)和智力成本的投入提供了相應(yīng)的數(shù)據(jù)支持。
[Abstract]:In 1998, Robin Cooper pointed out in "on the rise of ABC: what is ABC system" that the most basic object of cost calculation is activity, and the basic principle of activity-based costing is that activity consumes resources and products consume activities. In the same year, the American scholars Robin Cooper and Robert Kaplan jointly published in the Harvard Business Review the correctness of cost Measurement: making the right decision. For the first time, the article systematically expounded the connotation of activity-based costing. In allusion to all kinds of problems that activity-based costing is faced with, the corresponding solutions are put forward, which marks the birth of Activity-based costing as management cost accounting. This paper systematically introduces the existing cost theory and the application of ABC to calculate the design cost. The present business processes of design enterprises are discussed in detail so that readers can deeply understand the operation and production of design enterprises. This paper discusses the advantages and disadvantages of the traditional financial accounting, and attempts to integrate various cost theories and calculation and allocation methods on the basis of the existing financial accounting database, and revise the enterprise accounting information system. Establish an accounting system based on activity-based costing. The development of activity-based costing (ABC)-time driven costing (ABC) is further applied, and the viewpoint of data processing for designing idle capacity is put forward, which is combined with a new method of cost management in our country-benefit costing. The paper puts forward the related design of benefit and intellectual cost, and puts forward the basis for designers to increase technology and management input by relying on the designer's own technology and plan management innovation to create technology and management benefit. Finally, through the example of Sddw Company, the design cost is calculated according to the difference of cost behavior. Through the application, the feasibility and efficiency of the cost system of the reconnaissance and design enterprises are tested, and the conditions are created for the cost accounting of the products of the survey and design enterprises. The main innovation of this paper is to analyze the advantages and disadvantages of activity-based costing (ABC), and put forward the construction scheme of cost accounting system which combines various costs, and introduce activity-based costing into the cost accounting of survey and design enterprises. According to the further refinement of the product design drawings of the survey and design enterprises, this paper puts forward the conclusion that the products of the survey and design enterprises can be divided into effect drawings, construction drawings, design change drawings and completion drawings. The product object is defined and the cost of the product is refined. By integrating the benefit cost method with the product cost, it is pointed out that the source of high added value of the survey and design enterprises is the technical and management innovation of the designers. It provides the corresponding data support for the enterprise management to increase the technical and intellectual cost of the designer.
【學(xué)位授予單位】：山東師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.3;F426

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