作業(yè)成本法在濃縮果汁加工企業(yè)的應用研究
發(fā)布時間：2018-08-15 13:22
【摘要】：20世紀80年代以來，電子計算機以其程序化、自動化、高速化的智能特征，逐漸帶領人類進入了信息時代，企業(yè)的制造環(huán)境隨之也發(fā)生了巨大的變化。企業(yè)成本核算產生了以作業(yè)為中心，以作業(yè)為基本核算對象的成本核算和控制方法，作業(yè)成本法被視為當代管理會計學的重大發(fā)展成就之一。 新技術手段和新管理模式極大地提高了企業(yè)的生產效率和產品質量，同時也改變了企業(yè)的成本內容和成本構成。在傳統(tǒng)成本計算方法下，間接成本通常按與產出量相關的標準在各產品之間分配。在制造環(huán)境已經發(fā)生極大變化的今天，間接費用的發(fā)生雖然與企業(yè)的產量有一定的聯(lián)系，但受企業(yè)產品多樣化，生產管理復雜化的影響則要更大。作業(yè)成本法主要是以間接費用為標的進行歸集，通過對資源費用的確認、計量、歸集，把資源費用歸集到作業(yè)中心，再通過作業(yè)成本動因的確認計量，分配到產品上去的分配方法。作業(yè)成本法以資源消耗的因果關系為分配的依據，擴展了成本核算范圍，改進了成本計算方法，不但使成本計算結果更貼切實際，也為成本管理帶來了新的理念。 濃縮果汁加工企業(yè)屬于典型的農業(yè)發(fā)展型企業(yè)，其準確的成本信息對企業(yè)的生產計劃、成本控制、產品定價以及市場競爭等都具有重要的意義。然而該行業(yè)的成本核算受傳統(tǒng)生產模式的影響，忽視了新制造環(huán)境下各種間接費用因流程性和工藝復雜性造成的分配不合理問題，造成成本信息失真，所得到的成本內容不能反映實際狀況。濃縮果汁加工企業(yè)若要追求長遠發(fā)展，需要學習和研究作業(yè)成本法，并將其引入企業(yè)成本核算的全過程。 本文首先在理論層面闡述了作業(yè)成本法的產生、發(fā)展、研究現(xiàn)狀以及相關基本理論、概念和原理。從企業(yè)傳統(tǒng)成本計算方法對不同產品的工藝差別、季節(jié)差異考慮不夠，容易在不同產品之間造成成本的扭曲，使計算出的成本指標不能真實反映不同產品成本的基本面貌等缺點入手，分析了在濃縮果汁加工這一流程性工業(yè)企業(yè)中應用作業(yè)成本法的可行性和必要性。然后，提出了適用于濃縮果汁加工企業(yè)特點的作業(yè)成本法的具體實施程序，，以作業(yè)為中心，建立起一個以作業(yè)為基本核算對象的科學的成本核算和控制系統(tǒng)；針對濃縮果汁加工企業(yè)生產結構和生產流程特征對其實施作業(yè)成本進行了系統(tǒng)設計：劃分作業(yè)及作業(yè)中心，確定作業(yè)成本動因及其分配率；提出了濃縮果汁產品成本計算模型；最后，通過作業(yè)成本法在PC果汁廠的應用案例研究，綜合考慮行業(yè)特征、工藝規(guī)程等多方面因素，研究出一套適用于本行業(yè)的成本動因選擇方案，合理劃分作業(yè)中心，建立作業(yè)成本模型，核算產品成本信息。然后，將傳統(tǒng)方法計算出來的產品成本與作業(yè)成本法計算的成本進行了對比，分析方法差異，結果表明作業(yè)成本法計算出的成本信息比傳統(tǒng)成本法計算的結果更接近產品的實際消耗，可以糾正扭曲的產品成本，還能夠得出相應的降低成本、提高盈利的途徑�？傊瑢饪s果汁加工業(yè)的生產和經營特點分析，解決了因研究對象行業(yè)特殊而帶來實施過程的多方困境，表明該行業(yè)具備應用作業(yè)成本法的基礎，應用案例驗證了有關作業(yè)成本法的基本理論同樣適用于流程工業(yè)企業(yè)。
[Abstract]:Since the 1980s, with the characteristics of programmed, automated and high-speed intelligence, electronic computers have gradually led mankind into the information age, and the manufacturing environment of enterprises has undergone tremendous changes. The cost method is regarded as one of the major achievements in contemporary management accounting.
New technology and new management model have greatly improved the production efficiency and product quality of enterprises, but also changed the cost content and cost composition of enterprises. Activity-based costing (ABC) mainly focuses on the collection of indirect costs, which can be recognized, measured and collected through the recognition, measurement and collection of resource costs, and then the collection of resource costs to the activity center, and then through the activity-based costing. Activity-based costing takes the causality of resource consumption as the basis of distribution, expands the scope of cost accounting, improves the cost calculation method, not only makes the cost calculation results more practical, but also brings new ideas to cost management.
Concentrated juice processing enterprises belong to typical agricultural development enterprises, whose accurate cost information is of great significance to the production planning, cost control, product pricing and market competition of enterprises. In order to pursue long-term development, juice processing enterprises need to study and study activity-based costing and introduce it into the whole process of enterprise cost accounting.
Firstly, this paper expounds the origin, development, research status and related basic theories, concepts and principles of activity-based costing at the theoretical level. The feasibility and necessity of Applying Activity-based Costing (ABC) in juice concentrate processing, a process-oriented industrial enterprise, are analyzed. Then, the specific implementation procedure of ABC suitable for the characteristics of juice concentrate processing enterprises is put forward, and an ABC based on activity-oriented is established. For the basic accounting object, the scientific cost accounting and control system was designed. According to the production structure and production process characteristics of juice concentrate processing enterprises, the implementation of activity-based costing system was designed. Through the application case study of Activity-Based Costing in PC juice factory, considering the industry characteristics, process regulations and other factors, a set of cost motivation selection scheme suitable for the industry was developed, the activity centers were reasonably divided, the activity-based costing model was established, and the product cost information was calculated by traditional methods. The results show that the cost information calculated by activity-based costing method is closer to the actual consumption of products than that calculated by traditional costing method. It can correct the distorted product cost, and also can get the corresponding way to reduce costs and increase profits. The analysis of the production and operation characteristics of the processing industry has solved many difficulties in the implementation process caused by the special industry of the research object. It shows that the industry has the basis of Applying Activity-based costing.
【學位授予單位】：長安大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F426.82
本文編號：2184330
[Abstract]:Since the 1980s, with the characteristics of programmed, automated and high-speed intelligence, electronic computers have gradually led mankind into the information age, and the manufacturing environment of enterprises has undergone tremendous changes. The cost method is regarded as one of the major achievements in contemporary management accounting.
New technology and new management model have greatly improved the production efficiency and product quality of enterprises, but also changed the cost content and cost composition of enterprises. Activity-based costing (ABC) mainly focuses on the collection of indirect costs, which can be recognized, measured and collected through the recognition, measurement and collection of resource costs, and then the collection of resource costs to the activity center, and then through the activity-based costing. Activity-based costing takes the causality of resource consumption as the basis of distribution, expands the scope of cost accounting, improves the cost calculation method, not only makes the cost calculation results more practical, but also brings new ideas to cost management.
Concentrated juice processing enterprises belong to typical agricultural development enterprises, whose accurate cost information is of great significance to the production planning, cost control, product pricing and market competition of enterprises. In order to pursue long-term development, juice processing enterprises need to study and study activity-based costing and introduce it into the whole process of enterprise cost accounting.
Firstly, this paper expounds the origin, development, research status and related basic theories, concepts and principles of activity-based costing at the theoretical level. The feasibility and necessity of Applying Activity-based Costing (ABC) in juice concentrate processing, a process-oriented industrial enterprise, are analyzed. Then, the specific implementation procedure of ABC suitable for the characteristics of juice concentrate processing enterprises is put forward, and an ABC based on activity-oriented is established. For the basic accounting object, the scientific cost accounting and control system was designed. According to the production structure and production process characteristics of juice concentrate processing enterprises, the implementation of activity-based costing system was designed. Through the application case study of Activity-Based Costing in PC juice factory, considering the industry characteristics, process regulations and other factors, a set of cost motivation selection scheme suitable for the industry was developed, the activity centers were reasonably divided, the activity-based costing model was established, and the product cost information was calculated by traditional methods. The results show that the cost information calculated by activity-based costing method is closer to the actual consumption of products than that calculated by traditional costing method. It can correct the distorted product cost, and also can get the corresponding way to reduce costs and increase profits. The analysis of the production and operation characteristics of the processing industry has solved many difficulties in the implementation process caused by the special industry of the research object. It shows that the industry has the basis of Applying Activity-based costing.
【學位授予單位】：長安大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F426.82
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