本文選題：作業(yè)成本法 + 成本控制�。� 參考：《杭州電子科技大學(xué)》2013年碩士論文

【摘要】：藥業(yè)企業(yè)作為一個(gè)高技術(shù)、高投入、高風(fēng)險(xiǎn)、高收益的行業(yè)，隨著科學(xué)技術(shù)的日新月異，其面臨的生產(chǎn)和經(jīng)營環(huán)境發(fā)生了很大的變化，尤其是藥業(yè)企業(yè)競爭環(huán)境及藥品降價(jià)的影響幾乎威脅到企業(yè)的生存。為了在市場競爭中突出自己的優(yōu)勢，，藥業(yè)企業(yè)不得不將尋求提高企業(yè)競爭力的目光轉(zhuǎn)移到企業(yè)內(nèi)部的經(jīng)營管理上來，產(chǎn)品的成本控制成為藥業(yè)企業(yè)在市場競爭中的最大利器和關(guān)鍵。 作業(yè)成本法作為一種新興的成本制度，克服了傳統(tǒng)成本法固有的缺陷，是以“作業(yè)”為中心的企業(yè)管理理念。采用作業(yè)成本法核算作業(yè)成本能提高作業(yè)的精確程度，還可以將其提供的成本信息廣泛的應(yīng)用于企業(yè)價(jià)值鏈分析、經(jīng)營管理決策等多方面，從而提高了企業(yè)決策的正確性和科學(xué)性。 本文通過分析作業(yè)成本法與傳統(tǒng)成本控制方法的基礎(chǔ)上，以作業(yè)成本計(jì)算ABC法為基礎(chǔ)，以HZ藥業(yè)企業(yè)成本控制項(xiàng)目為背景，研究作業(yè)成本法在HZ藥業(yè)企業(yè)成本控制、成本分析及成本預(yù)警等方面的應(yīng)用，分析了藥業(yè)企業(yè)數(shù)據(jù)倉庫和成本控制OLAP聯(lián)機(jī)分析算法模型，設(shè)計(jì)和實(shí)現(xiàn)了面向ABC計(jì)算的生產(chǎn)日報(bào)系統(tǒng)和基于ABC的藥業(yè)企業(yè)成本控制系統(tǒng)。實(shí)際應(yīng)用表明，系統(tǒng)功能與性能滿足用戶需求。概括起來，主要工作內(nèi)容如下： 1、研究了成本控制的幾種方法。通過作業(yè)成本法、標(biāo)準(zhǔn)成本法以及變動(dòng)成本法的分析比較，針對HZ藥業(yè)企業(yè)成本的準(zhǔn)確核算及成本控制需求，提出作業(yè)成本法(ABC)作為成本核算的基礎(chǔ)方法及基于成本差異控制理念構(gòu)建企業(yè)成本控制的新模式。 2、研究了作業(yè)成本法的基本原理，以及面向HZ藥業(yè)企業(yè)的計(jì)算模型，實(shí)現(xiàn)了企業(yè)生產(chǎn)日報(bào)系統(tǒng)，它們是設(shè)計(jì)企業(yè)數(shù)據(jù)倉庫、OLAP模型和成本控制系統(tǒng)的基礎(chǔ)。 3、針對HZ藥業(yè)企業(yè)的成本控制需求，根據(jù)藥業(yè)企業(yè)生產(chǎn)工藝流程，設(shè)計(jì)了基于ABC藥業(yè)企業(yè)數(shù)據(jù)倉庫，包括數(shù)據(jù)倉庫總體架構(gòu)、關(guān)鍵技術(shù)以及數(shù)據(jù)組織。在此基礎(chǔ)上研究了OLAP算法模型，給出基于ABC的HZ藥業(yè)企業(yè)OLAP立方體結(jié)構(gòu)體系。 4、設(shè)計(jì)了成本控制系統(tǒng)的架構(gòu)、功能和控制指標(biāo)體系，分析了差異成本控制方法，并結(jié)合HZ藥業(yè)企業(yè)實(shí)際的生產(chǎn)環(huán)境和作業(yè)流程，使得該系統(tǒng)在HZ藥業(yè)企業(yè)成本控制與管理中得到了成功的應(yīng)用。 通過成本控制系統(tǒng)在HZ藥業(yè)企業(yè)中的應(yīng)用實(shí)踐證明，本文設(shè)計(jì)和實(shí)現(xiàn)的基于ABC藥業(yè)企業(yè)成本控制系統(tǒng)能很好地滿足藥業(yè)企業(yè)成本控制的需求，不僅能直接應(yīng)用于藥業(yè)企業(yè)的生產(chǎn)流程，并且結(jié)合實(shí)際的藥業(yè)企業(yè)的應(yīng)用環(huán)境和工藝流程，幫助企業(yè)優(yōu)化成本控制，從而實(shí)現(xiàn)以節(jié)約求增產(chǎn)以及增利的目的。
[Abstract]:Pharmaceutical enterprises as a high-tech, high-investment, high-risk, high-income industries, with the rapid development of science and technology, its production and business environment has undergone great changes. Especially, the competitive environment of pharmaceutical enterprises and the impact of drug prices almost threaten the survival of enterprises. In order to highlight their own advantages in the market competition, pharmaceutical enterprises have to turn their attention to the internal management of enterprises in order to seek to improve their competitiveness. Product cost control has become the biggest weapon and key of pharmaceutical enterprises in market competition. Activity-Based costing (ABC), as a new cost system, overcomes the inherent defects of traditional costing and is an enterprise management concept centered on "activity". Activity-based costing can improve the accuracy of activity, and it can also be widely used in value chain analysis, management decision, and so on. Thus, the correctness and scientificalness of enterprise decision are improved. Based on the analysis of activity-based costing (ABC) and traditional cost control methods, this paper studies the cost control of ABC in HZ pharmaceutical enterprises on the basis of ABC method and the background of cost control project of HZ pharmaceutical enterprises. Based on the application of cost analysis and cost warning, this paper analyzes the data warehouse and OLAP online analysis algorithm model of pharmaceutical enterprises, designs and implements the production daily newspaper system oriented to ABC calculation and the cost control system of pharmaceutical enterprises based on ABC. Practical application shows that the function and performance of the system can meet the needs of users. To sum up, the main contents are as follows: 1. Several methods of cost control are studied. Through the analysis and comparison of activity-based costing, standard cost and variable cost, the requirements of accurate cost accounting and cost control in HZ pharmaceutical enterprises are discussed. This paper puts forward ABC as the basic method of cost accounting and constructs a new mode of cost control based on the idea of cost difference control. 2. The basic principle of ABC and the calculation model for HZ pharmaceutical enterprises are studied. The enterprise production daily newspaper system is realized, which is the basis of designing OLAP model and cost control system of enterprise data warehouse. 3. According to the cost control demand of HZ pharmaceutical enterprise, according to the production process of pharmaceutical enterprise, The enterprise data warehouse based on ABC pharmaceutical industry is designed, including data warehouse architecture, key technology and data organization. On this basis, the OLAP algorithm model is studied, and the OLAP cube structure system of HZ pharmaceutical enterprise based on ABC is given. 4. The structure, function and control index system of the cost control system are designed, and the differential cost control method is analyzed. Combined with the actual production environment and operation process of HZ pharmaceutical enterprises, the system has been successfully applied in the cost control and management of HZ pharmaceutical enterprises. Through the application of cost control system in HZ pharmaceutical enterprise, it is proved that the cost control system designed and implemented in this paper based on ABC pharmaceutical enterprise can meet the needs of pharmaceutical enterprise cost control. It can not only be directly applied to the production process of pharmaceutical enterprises, but also can be combined with the application environment and technological process of actual pharmaceutical enterprises to help enterprises optimize cost control so as to achieve the goal of saving production and increasing profits.
【學(xué)位授予單位】：杭州電子科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3;F426.72;TP273

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