本文選題：成本　切入點：作業(yè)成本法　出處：《安徽大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：伴隨著市場經(jīng)濟的飛速發(fā)展,全球化程度的不斷深入,市場中企業(yè)業(yè)務(wù)的復(fù)雜程度不斷增大,市場形勢也日趨復(fù)雜,這就對當前企業(yè)管理者的管理水平提出了新的要求,不能再用老式的管理方法管理現(xiàn)代的企業(yè)。成本對于一個企業(yè)來說是至關(guān)重要的方面,因此,成本控制是一個企業(yè)所必須做好的問題。無法做好成本的控制,就無法就企業(yè)的收入轉(zhuǎn)化為企業(yè)的利潤。而在企業(yè)的實踐中,傳統(tǒng)成本核算方法因其自身的缺陷,無法對企業(yè)發(fā)生的成本進行較為準確的核算計量,已經(jīng)無法適應(yīng)飛速發(fā)展的現(xiàn)代企業(yè)社會。在這種情況下,學(xué)術(shù)界和企業(yè)管理者順應(yīng)歷史潮流,適時地提出了作業(yè)成本法,為企業(yè)管理界注入了成本管理的新鮮血液。在學(xué)術(shù)界和企業(yè)管理者對作業(yè)成本法的概念及應(yīng)用不斷完善的情況下,作業(yè)成本法的理論和實踐得到了進一步的擴充和豐富,已經(jīng)在許多企業(yè)的實踐中得到應(yīng)用。其實,作業(yè)成本法不僅僅適用于制造企業(yè),同樣也適用于服務(wù)業(yè)行業(yè),比如說會計師事務(wù)所這一行業(yè)。在會計師事務(wù)所這一人才密集型型行業(yè)中,審計成本一直是行業(yè)收益最為關(guān)心的問題之一,控制審計成本就可以在保證審計質(zhì)量的前提下提高會計師事務(wù)所的收益。本文通過對TZGJ會計師事務(wù)所應(yīng)用作業(yè)成本法的可行性就行了案例探究,并進行了一系列的計算論證,以期為其他會計師事務(wù)所應(yīng)用作業(yè)成本法核算審計成本提供借鑒意義。本文主要有以下四個部分,第一部分是從研究的背景和研究的意義出發(fā),闡述了在當下作業(yè)成本法的發(fā)展背景及國內(nèi)外對作業(yè)成本法的研究情況。第二部分是對作業(yè)成本法的理論概念進行論述,并分析對比了作業(yè)成本法與傳統(tǒng)成本核算方法的異同及兩者相比后作業(yè)成本法的優(yōu)點。第三部分是通過實證研究TZGJ會計師事務(wù)所的案例,分析了 TZGJ會計師事務(wù)所應(yīng)用作業(yè)成本法的可能性和可行性,計算了相關(guān)核心數(shù)據(jù),論證了 TZGJ會計師事務(wù)所應(yīng)用作業(yè)成本法核算審計成本的可能性。最后是文章的總結(jié)部分,對本文的研究內(nèi)容進行總結(jié)陳述,并指出了本文研究的不足之處,還對下一步的研究方向做出前景展望。本文的創(chuàng)新之處在于結(jié)合了會計師事務(wù)所這一特殊行業(yè)對作業(yè)成本法加以分析。將在制造業(yè)使用較多的作業(yè)成本法延伸至?xí)嫀熓聞?wù)所這一人力資本占據(jù)較大比重的行業(yè),很大程度上豐富了作業(yè)成本法的理論內(nèi)涵,對作業(yè)成本法在其他行業(yè)中的應(yīng)用提供了借鑒意義。
[Abstract]:With the rapid development of market economy, the deepening of globalization, the complexity of business in the market is increasing, and the market situation is becoming more and more complex, which puts forward new requirements to the management level of enterprise managers. Modern enterprises can no longer be managed with old-fashioned management methods. Cost is an essential aspect of an enterprise. Therefore, cost control is a problem that an enterprise must do well. However, in the practice of enterprises, the traditional cost accounting method, because of its own defects, can not accurately calculate and measure the costs incurred by enterprises. It has been unable to adapt to the rapid development of modern enterprise society. In this case, academic circles and enterprise managers, in keeping with the trend of history, put forward Activity-Based costing (ABC) in good time. The concept and application of Activity-Based costing (ABC) have been further expanded and enriched under the condition that the concept and application of Activity-Based costing (ABC) have been perfected by academic circles and enterprise managers, and the theory and practice of Activity-based costing have been further expanded and enriched. It has been applied in many enterprises. In fact, Activity-based costing is applicable not only to manufacturing enterprises, but also to the service industry. For example, in the accounting firm industry, which is a talent intensive industry, audit costs have always been one of the most important issues of interest to the industry. Controlling audit cost can improve the income of accounting firm on the premise of ensuring audit quality. This paper makes a case study on the feasibility of applying activity-based costing to TZGJ accounting firm, and makes a series of calculation and demonstration. In order to provide reference for other accounting firms to apply ABC accounting audit cost. This paper mainly has the following four parts. The first part is based on the background of the research and the significance of the research. This paper expounds the development background of activity-based costing and the research situation of activity-based costing at home and abroad. The second part discusses the theoretical concept of activity-based costing. It also analyzes and compares the similarities and differences between activity-based costing and traditional costing methods and the advantages of the latter. The third part is an empirical study of the case of TZGJ accounting firm. This paper analyzes the possibility and feasibility of applying activity-based costing in TZGJ accounting firm, calculates the relevant core data, and proves the possibility of applying activity-based costing to audit cost in TZGJ accounting firm. The research contents of this paper are summarized and stated, and the deficiencies of this study are pointed out. The innovation of this paper is to combine the accounting firm as a special profession to analyze the activity-based costing method, which is widely used in the manufacturing industry. Accounting firms, an industry with a large proportion of human capital, To a great extent, it enriches the theoretical connotation of activity-based costing and provides reference for its application in other industries.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F233

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