發(fā)布時(shí)間：2018-05-25 23:52

  本文選題：成本控制 + 成本核算　； 參考：《西安石油大學(xué)》2017年碩士論文

【摘要】：現(xiàn)今經(jīng)濟(jì)發(fā)展中,一個(gè)國(guó)家的制造業(yè)直接體現(xiàn)了一個(gè)國(guó)家的生產(chǎn)力水平,而農(nóng)副產(chǎn)品加工業(yè)又是制造業(yè)的重要組成部分。雖然現(xiàn)在我國(guó)農(nóng)副產(chǎn)品加工業(yè)發(fā)展迅速,但與發(fā)達(dá)國(guó)家相比,整體水平還是明顯落后,尤其是在成本控制方面�，F(xiàn)階段農(nóng)產(chǎn)品加工企業(yè)成本控制中存在著很多問題,基于傳統(tǒng)的成本核算方法的成本控制已經(jīng)不能適應(yīng)農(nóng)副產(chǎn)品加工企業(yè)的發(fā)展,故采用落后的成本控制方法已經(jīng)嚴(yán)重影響了我國(guó)農(nóng)副產(chǎn)品加工業(yè)的發(fā)展,亟須更加合理有效的成本控制方法。本文首先概述了現(xiàn)階段B公司成本控制的現(xiàn)狀,分析了其在成本控制方面存在的問題。通過采用作業(yè)成本法對(duì)B公司2014-2016年經(jīng)營(yíng)情況進(jìn)行成本核算,并與傳統(tǒng)成本法進(jìn)行了對(duì)比,分析了其對(duì)B公司成本計(jì)算的影響。對(duì)加工流程進(jìn)行作業(yè)中心的劃分及成本動(dòng)因的確定是作業(yè)成本法進(jìn)行核算的關(guān)鍵部分。通過作業(yè)成本的管理,企業(yè)可以進(jìn)行有效的成本控制,主要表現(xiàn)在以下幾個(gè)方面:通過對(duì)作業(yè)的改善進(jìn)行成本控制,如引入高科技設(shè)備,將無用的流程作業(yè)消除掉;將能夠合并的作業(yè)進(jìn)行合并,減小成本動(dòng)因率;全面自動(dòng)化生產(chǎn)能夠?qū)o用的成本動(dòng)因祛除,作業(yè)成本法有利于決策者根據(jù)客戶的需求進(jìn)行產(chǎn)品生產(chǎn)的設(shè)計(jì)和調(diào)整,從而降低成本,最終作業(yè)成本的核算結(jié)果將成本劃分到了各個(gè)產(chǎn)品中,銷售生產(chǎn)部門能夠根據(jù)成本進(jìn)行合理的定價(jià),提高企業(yè)的市場(chǎng)競(jìng)爭(zhēng)力。若要使用作業(yè)成本法來進(jìn)行成本控制,還需要全面的嚴(yán)格控制流程工作,提高企業(yè)的信息化,做好質(zhì)量管理,全部人員都需要加入到作業(yè)成本管理中。在B公司內(nèi)通過作業(yè)成本法來進(jìn)行成本控制,不論是從項(xiàng)目管理的角度還是從成本降低的角度上來看,都有利于管理者的決策,實(shí)施更加科學(xué)有效的管理制度,這樣企業(yè)才能夠?qū)崿F(xiàn)高效率的可持續(xù)發(fā)展。
[Abstract]:In the current economic development, the manufacturing industry of a country directly reflects the productivity level of a country, and the agricultural and sideline products processing industry is an important part of the manufacturing industry. Although the agricultural and sideline products processing industry is developing rapidly, the overall level is obviously backward compared with the developed countries, especially in the aspect of cost control. There are many problems in the cost control of the agricultural product processing enterprises. The cost control based on the traditional cost accounting method can't adapt to the development of the agricultural and sideline products processing enterprises. Therefore, the backward cost control method has seriously affected the development of the agricultural and sideline products processing industry in China, and it is urgent to have more reasonable and effective cost control parties. This paper first summarizes the current situation of cost control in B company at the present stage and analyzes its problems in cost control. Through the use of activity-based costing, the 2014-2016 year operation of B company is calculated, and compared with the traditional cost method, the influence on the cost calculation of B public company is analyzed. The division of the industry center and the determination of the cost drivers are the key parts of the activity-based costing. Through the management of the operating cost, the enterprise can carry out effective cost control, mainly in the following aspects: through the cost control of the improvement of the operation, such as the introduction of high technology equipment, the useless process operation will be eliminated; will be able to be eliminated; The combined operations can be merged to reduce the cost driver rate; the total automation production can remove the useless cost drivers. The activity-based costing is beneficial to the decision-makers to design and adjust the product production according to the customer's needs, thus reducing the cost. The final cost of the operation is divided into the products, and the cost is divided into various products. The production department can make reasonable pricing according to the cost to improve the market competitiveness of the enterprise. If we want to use the activity based costing to control the cost, it is necessary to control the process work strictly, improve the information of the enterprise and do the quality management. All the personnel need to be added into the operation cost management. In the B company, the operation is done. The cost control of this method, whether from the point of view of project management or from the angle of cost reduction, is conducive to the decision of the managers and the implementation of a more scientific and effective management system so that enterprises can achieve high efficiency and sustainable development.
【學(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F302.6;F326.5

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