本文關(guān)鍵詞： 時(shí)間驅(qū)動(dòng)作業(yè)成本法 互聯(lián)網(wǎng)金融 成本核算　出處：《重慶理工大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：在經(jīng)濟(jì)新常態(tài)的環(huán)境下,市場(chǎng)投資結(jié)構(gòu)將會(huì)逐步發(fā)生變化,理論界與實(shí)務(wù)界正竭力探求更能對(duì)抗風(fēng)險(xiǎn)、更科學(xué)有效的成本核算方式。此外,市場(chǎng)環(huán)境日趨尖銳化以及經(jīng)濟(jì)下行壓力日漸加大,互聯(lián)網(wǎng)金融企業(yè)的管理者越來越意識(shí)到成本信息的重要性。時(shí)間驅(qū)動(dòng)作業(yè)成本法延續(xù)了傳統(tǒng)作業(yè)成本法細(xì)化成本信息的特色,以其低投入、易操作的優(yōu)勢(shì),為企業(yè)提供準(zhǔn)確的成本信息,符合互聯(lián)網(wǎng)金融個(gè)性化管理。研究時(shí)間驅(qū)動(dòng)作業(yè)成本核算在互聯(lián)網(wǎng)金融中高效、科學(xué)的運(yùn)用,意義深遠(yuǎn)。本文通過分析傳統(tǒng)成本核算方法無法滿足互聯(lián)網(wǎng)金融企業(yè)需求的現(xiàn)狀,基于時(shí)間驅(qū)動(dòng)作業(yè)成本法核算的基本原理,結(jié)合互聯(lián)網(wǎng)金融公司的行業(yè)特點(diǎn),分析互聯(lián)網(wǎng)金融企業(yè)引入時(shí)間驅(qū)動(dòng)作業(yè)成本核算的意義并指出應(yīng)注意的問題。以A互聯(lián)網(wǎng)金融公司為例,結(jié)合該公司內(nèi)外部環(huán)境,分析時(shí)間驅(qū)動(dòng)作業(yè)成本法的可行性。并將其引入互聯(lián)網(wǎng)金融公司的產(chǎn)品成本核算中,比對(duì)傳統(tǒng)成本核算方法,突出其成本信息優(yōu)勢(shì)。并且結(jié)合互聯(lián)網(wǎng)的行業(yè)特色,提出幾點(diǎn)建議:一是借助計(jì)算機(jī)平臺(tái)發(fā)揮獨(dú)特優(yōu)勢(shì),二是管理層支持、推進(jìn),三是提升員工素質(zhì),注重成本意識(shí)培養(yǎng),四是樹立質(zhì)詢制度,完善激勵(lì)機(jī)制。幫助互聯(lián)網(wǎng)金融行業(yè)管理者實(shí)現(xiàn)成本管理,尋求新的利潤(rùn)增長(zhǎng)點(diǎn),以更利于實(shí)現(xiàn)產(chǎn)業(yè)升級(jí)的目的。
[Abstract]:In the new normal environment of economy, the structure of market investment will change gradually. The theorists and practitioners are trying their best to find a more scientific and effective way of cost accounting. With the increasingly sharp market environment and the increasing downward pressure on the economy, the managers of Internet financial enterprises are becoming more and more aware of the importance of cost information. Time-driven Activity-Based costing (ABC) continues the characteristics of traditional Activity-Based costing (ABC) to refine cost information. With its advantages of low investment and easy to operate, it provides accurate cost information for enterprises and conforms to the individualized management of Internet finance. This paper studies the efficient and scientific application of time-driven activity-based costing in Internet finance. By analyzing the current situation that the traditional cost accounting method can not meet the needs of the Internet financial enterprises, based on the basic principle of time-driven activity-based costing, this paper combines the industry characteristics of Internet financial companies. This paper analyzes the significance of introducing time-driven activity-based costing into Internet financial enterprises and points out the problems that should be paid attention to. Taking A Internet Finance Company as an example, combined with the internal and external environment of the company, This paper analyzes the feasibility of time-driven activity-based costing, and introduces it into the product cost accounting of Internet finance companies, which highlights the advantages of cost information compared with traditional cost accounting methods, and combines with the characteristics of the Internet industry. Some suggestions are put forward: first, to give full play to the unique advantages of the computer platform; second, to support and promote the management; third, to improve the quality of the staff and pay attention to the cultivation of cost consciousness; and fourth, to establish a system of questioning. To improve the incentive mechanism, to help the Internet financial industry managers to achieve cost management, to seek new profit growth points, in order to achieve the purpose of industrial upgrading.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.39;F724.6;F830.4

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