【摘要】：20世紀(jì)80年代以來，電子計(jì)算機(jī)以其程序化、自動(dòng)化、高速化的智能特征，逐漸帶領(lǐng)人類進(jìn)入了信息時(shí)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(chǎn)生了以作業(yè)為中心，以作業(yè)為基本核算對(duì)象的成本核算和控制方法，作業(yè)成本法被視為當(dāng)代管理會(huì)計(jì)學(xué)的重大發(fā)展成就之一。 新技術(shù)手段和新管理模式極大地提高了企業(yè)的生產(chǎn)效率和產(chǎn)品質(zhì)量，同時(shí)也改變了企業(yè)的成本內(nèi)容和成本構(gòu)成。在傳統(tǒng)成本計(jì)算方法下，間接成本通常按與產(chǎn)出量相關(guān)的標(biāo)準(zhǔn)在各產(chǎn)品之間分配。在制造環(huán)境已經(jīng)發(fā)生極大變化的今天，間接費(fèi)用的發(fā)生雖然與企業(yè)的產(chǎn)量有一定的聯(lián)系，但受企業(yè)產(chǎn)品多樣化，生產(chǎn)管理復(fù)雜化的影響則要更大。作業(yè)成本法主要是以間接費(fèi)用為標(biāo)的進(jìn)行歸集，通過對(duì)資源費(fèi)用的確認(rèn)、計(jì)量、歸集，把資源費(fèi)用歸集到作業(yè)中心，再通過作業(yè)成本動(dòng)因的確認(rèn)計(jì)量，分配到產(chǎn)品上去的分配方法。作業(yè)成本法以資源消耗的因果關(guān)系為分配的依據(jù)，擴(kuò)展了成本核算范圍，改進(jìn)了成本計(jì)算方法，不但使成本計(jì)算結(jié)果更貼切實(shí)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(nóng)業(yè)發(fā)展型企業(yè)，其準(zhǔn)確的成本信息對(duì)企業(yè)的生產(chǎn)計(jì)劃、成本控制、產(chǎn)品定價(jià)以及市場(chǎng)競(jìng)爭(zhēng)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(chǎn)模式的影響，忽視了新制造環(huán)境下各種間接費(fèi)用因流程性和工藝復(fù)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(nèi)容不能反映實(shí)際狀況。濃縮果汁加工企業(yè)若要追求長(zhǎng)遠(yuǎn)發(fā)展，需要學(xué)習(xí)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(chǎn)生、發(fā)展、研究現(xiàn)狀以及相關(guān)基本理論、概念和原理。從企業(yè)傳統(tǒng)成本計(jì)算方法對(duì)不同產(chǎn)品的工藝差別、季節(jié)差異考慮不夠，容易在不同產(chǎn)品之間造成成本的扭曲，使計(jì)算出的成本指標(biāo)不能真實(shí)反映不同產(chǎn)品成本的基本面貌等缺點(diǎn)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(yīng)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(diǎn)的作業(yè)成本法的具體實(shí)施程序，，以作業(yè)為中心，建立起一個(gè)以作業(yè)為基本核算對(duì)象的科學(xué)的成本核算和控制系統(tǒng)；針對(duì)濃縮果汁加工企業(yè)生產(chǎn)結(jié)構(gòu)和生產(chǎn)流程特征對(duì)其實(shí)施作業(yè)成本進(jìn)行了系統(tǒng)設(shè)計(jì)：劃分作業(yè)及作業(yè)中心，確定作業(yè)成本動(dòng)因及其分配率；提出了濃縮果汁產(chǎn)品成本計(jì)算模型；最后，通過作業(yè)成本法在PC果汁廠的應(yīng)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(dòng)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(chǎn)品成本信息。然后，將傳統(tǒng)方法計(jì)算出來的產(chǎn)品成本與作業(yè)成本法計(jì)算的成本進(jìn)行了對(duì)比，分析方法差異，結(jié)果表明作業(yè)成本法計(jì)算出的成本信息比傳統(tǒng)成本法計(jì)算的結(jié)果更接近產(chǎn)品的實(shí)際消耗，可以糾正扭曲的產(chǎn)品成本，還能夠得出相應(yīng)的降低成本、提高盈利的途徑。總之，對(duì)濃縮果汁加工業(yè)的生產(chǎn)和經(jīng)營特點(diǎn)分析，解決了因研究對(duì)象行業(yè)特殊而帶來實(shí)施過程的多方困境，表明該行業(yè)具備應(yīng)用作業(yè)成本法的基礎(chǔ)，應(yīng)用案例驗(yàn)證了有關(guān)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(xué)位授予單位】：長(zhǎng)安大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.82

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 劉偉玲;;陜西蘋果產(chǎn)業(yè)SWOT分析及發(fā)展策略[J];安徽農(nóng)業(yè)科學(xué);2012年09期

2 李慧;;作業(yè)成本法在產(chǎn)品生命周期定價(jià)中的應(yīng)用[J];財(cái)會(huì)通訊;2012年02期

3 賈莉莉;;淺析作業(yè)成本法在輪胎行業(yè)的應(yīng)用[J];財(cái)會(huì)通訊;2012年05期

4 張燕紅;;作業(yè)成本法對(duì)傳統(tǒng)成本核算方法的改進(jìn)[J];財(cái)會(huì)通訊;2012年13期

5 夏天;徐克林;洪旭東;;作業(yè)成本法的經(jīng)濟(jì)生產(chǎn)批量模型[J];工業(yè)工程;2009年04期

6 曹裕;程科;王學(xué)春;李軍;;陜西渭北旱原蘋果種植區(qū)劃與產(chǎn)業(yè)發(fā)展戰(zhàn)略[J];干旱地區(qū)農(nóng)業(yè)研究;2012年03期

7 姜英華;;作業(yè)成本法在中小企業(yè)的應(yīng)用[J];財(cái)會(huì)通訊;2012年26期

8 谷增軍;;作業(yè)成本法在煤炭企業(yè)中的應(yīng)用[J];財(cái)會(huì)通訊;2012年26期

9 陳克勤;;快遞企業(yè)應(yīng)用作業(yè)成本法淺探[J];財(cái)會(huì)月刊;2012年08期

10 楊頭平;劉志學(xué);;應(yīng)用作業(yè)成本法分析EPQ模型[J];科技進(jìn)步與對(duì)策;2009年17期

相關(guān)碩士學(xué)位論文 前10條

1 楊雯迪;吉林省農(nóng)產(chǎn)品加工業(yè)環(huán)境成本控制對(duì)策研究[D];長(zhǎng)春理工大學(xué);2010年

2 張慧;作業(yè)成本法在中國電信企業(yè)的應(yīng)用探討[D];江西財(cái)經(jīng)大學(xué);2010年

3 何青青;作業(yè)成本法的實(shí)施及可行性研究[D];云南財(cái)經(jīng)大學(xué);2011年

4 涂海樂;作業(yè)成本法在我國制造企業(yè)的應(yīng)用研究[D];長(zhǎng)沙理工大學(xué);2011年

5 才興華;作業(yè)成本法在煉油企業(yè)的應(yīng)用[D];東北財(cái)經(jīng)大學(xué);2007年

6 趙振洋;作業(yè)成本法在我國的發(fā)展應(yīng)用研究[D];東北財(cái)經(jīng)大學(xué);2007年

7 傅靜;作業(yè)成本法在目前我國制造型企業(yè)的應(yīng)用推廣淺析[D];復(fù)旦大學(xué);2008年

8 譚云;農(nóng)標(biāo)普瑞納公司作業(yè)成本法應(yīng)用分析[D];重慶大學(xué);2008年

9 劉雅榮;作業(yè)成本法在我國企業(yè)應(yīng)用的探討[D];山西財(cái)經(jīng)大學(xué);2006年

10 黃東;基于作業(yè)成本法的郵政企業(yè)成本核算研究[D];蘇州大學(xué);2009年

本文編號(hào)：2184330