本文關(guān)鍵詞： 時(shí)間驅(qū)動(dòng)作業(yè)成本法 作業(yè)成本法 成本核算 閑置生產(chǎn)能力　出處：《蘇州大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：2008年金融危機(jī)以來(lái)，各類企業(yè)都受到巨大的沖擊，尤其是國(guó)內(nèi)的制造企業(yè)，不僅要面臨著原材料成本的不斷上升和市場(chǎng)環(huán)境的復(fù)雜多變，，還要面臨著客戶的多樣性需求。制造企業(yè)都極其重視產(chǎn)品的成本控制，因?yàn)橹挥锌刂屏水a(chǎn)品成本的準(zhǔn)確性才能進(jìn)行產(chǎn)品的定價(jià)決策，才能在市場(chǎng)中具有核心競(jìng)爭(zhēng)力。 本文首先運(yùn)用規(guī)范研究的方法研究了時(shí)間驅(qū)動(dòng)作業(yè)成本法的基本原理、核算過(guò)程、實(shí)施步驟等，建立起成本核算模型，比較了傳統(tǒng)作業(yè)成本法與時(shí)間驅(qū)動(dòng)作業(yè)成本法的異同。然后再通過(guò)實(shí)地調(diào)查對(duì)S公司運(yùn)用時(shí)間驅(qū)動(dòng)作業(yè)成本法進(jìn)行可行性分析和必要性分析。接著根據(jù)S公司生產(chǎn)部門的實(shí)際數(shù)據(jù)制定并設(shè)計(jì)時(shí)間驅(qū)動(dòng)作業(yè)成本法的方案，確定核算步驟，通過(guò)對(duì)生產(chǎn)加工車間的作業(yè)流程進(jìn)行分析，確認(rèn)作業(yè)中心，通過(guò)表格詳細(xì)呈現(xiàn)出車間作業(yè)成本的計(jì)算過(guò)程。最后結(jié)合案例的結(jié)果將兩種作業(yè)成本法進(jìn)行對(duì)比分析，并得出中主要結(jié)論：時(shí)間驅(qū)動(dòng)作業(yè)成本法計(jì)算便捷，成本核算工作量少，成本信息精確，更能反映企業(yè)的閑置生產(chǎn)能力，為企業(yè)的生產(chǎn)決策提供建議。文章最后根據(jù)實(shí)施過(guò)程對(duì)全文進(jìn)行總結(jié)，對(duì)制造企業(yè)實(shí)施時(shí)間驅(qū)動(dòng)作業(yè)成本法提出一些建議，并總結(jié)不足之處。
[Abstract]:Since the financial crisis in 2008, all kinds of enterprises have been greatly impacted, especially the domestic manufacturing enterprises, which not only have to face the rising cost of raw materials and the complex and changeable market environment. Manufacturing enterprises attach great importance to the cost control of their products, because only by controlling the accuracy of product costs can they make pricing decisions and have core competitiveness in the market. In this paper, the basic principle, accounting process and implementation steps of the time-driven activity-based costing method are studied by the method of normative research, and the cost accounting model is established. The similarities and differences between traditional activity-based costing and time-driven activity-based costing are compared. Then, the feasibility and necessity of using time-driven activity-based costing in S Company are analyzed by field investigation. To formulate and design a time-driven activity-based costing scheme for the actual data of the production department, Determine the accounting steps, and confirm the operation center by analyzing the job flow of the production and processing workshop, The calculation process of workshop activity cost is presented in detail through the table. Finally, combining with the result of case, the two kinds of activity-based costing methods are compared and analyzed, and the main conclusions are as follows: time driven activity-based costing method is convenient to calculate, and the cost calculation workload is less. The accurate cost information can reflect the idle production capacity of the enterprise and provide suggestions for the production decision of the enterprise. Finally, according to the implementation process, the paper summarizes the full text, and puts forward some suggestions for the implementation of the time-driven activity-based costing method in the manufacturing enterprises. And summarizes the inadequacies.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F425;F406.72

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