本文關(guān)鍵詞：時(shí)間驅(qū)動(dòng)作業(yè)成本法在D企業(yè)應(yīng)用設(shè)計(jì)研究　出處：《中國(guó)海洋大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：成本管理歷來(lái)是企業(yè)生產(chǎn)一個(gè)很重要的方面，它的成功與否很大程度上決定企業(yè)能否在激烈的市場(chǎng)競(jìng)爭(zhēng)中占據(jù)主動(dòng)地位。作業(yè)成本法自提出應(yīng)用以來(lái)經(jīng)歷了近三十年的發(fā)展，已經(jīng)被證明是一種先進(jìn)的成本管理方法，但是目前在我國(guó)企業(yè)中應(yīng)用未廣，說(shuō)明其還有未適應(yīng)我國(guó)國(guó)情的一面。時(shí)間驅(qū)動(dòng)作業(yè)成本法對(duì)前者進(jìn)行了有益改進(jìn)，我國(guó)學(xué)者引入國(guó)內(nèi)以來(lái)分析了其諸多優(yōu)點(diǎn)，并積極探索其在我國(guó)企業(yè)中的設(shè)計(jì)應(yīng)用。本文以D企業(yè)為例，在其成本管理工作薄弱、市場(chǎng)競(jìng)爭(zhēng)力減弱的背景下，探索時(shí)間驅(qū)動(dòng)作業(yè)成本法在企業(yè)中的應(yīng)用設(shè)計(jì)，以求加強(qiáng)企業(yè)內(nèi)部“節(jié)流”工作，在一定程度上解決企業(yè)中由于成本管理不到位而引發(fā)的問(wèn)題。 首先，通過(guò)文獻(xiàn)研究法發(fā)現(xiàn)時(shí)間驅(qū)動(dòng)作業(yè)成本法在我國(guó)應(yīng)用研究領(lǐng)域中存在的諸多空白：案例研究多集中于物流、金融行業(yè)，在我國(guó)關(guān)于時(shí)間驅(qū)動(dòng)作業(yè)成本法的案例研究中，有不少制造性企業(yè)的例子，但是往往沒(méi)有結(jié)合企業(yè)生產(chǎn)運(yùn)營(yíng)特點(diǎn)進(jìn)行方法的具體設(shè)計(jì)，該方法的應(yīng)用未能真正“落地”，或是只是以服務(wù)性部門(mén)為試點(diǎn)進(jìn)行設(shè)計(jì)，其設(shè)計(jì)應(yīng)用的展示面不盡完整，因此時(shí)間驅(qū)動(dòng)作業(yè)成本法在制造企業(yè)的案例研究還有進(jìn)一步完善的空間。采用案例分析法，引入案例企業(yè)D企業(yè)，對(duì)其成本核算以及成本管理現(xiàn)狀進(jìn)行簡(jiǎn)介，，發(fā)現(xiàn)內(nèi)部存在的問(wèn)題，并進(jìn)一步針對(duì)上述問(wèn)題分析時(shí)間驅(qū)動(dòng)作業(yè)成本法的適用性。方法設(shè)計(jì)初步階段，主要說(shuō)明時(shí)間驅(qū)動(dòng)作業(yè)成本法在D企業(yè)的設(shè)計(jì)原則、設(shè)計(jì)步驟以及要點(diǎn)設(shè)計(jì)。針對(duì)D企業(yè)的情況，時(shí)間驅(qū)動(dòng)作業(yè)成本法的設(shè)計(jì)應(yīng)本著成本效益與全面性原則，按照著手準(zhǔn)備工作、方法要點(diǎn)設(shè)計(jì)、支持?jǐn)?shù)據(jù)獲取分析、試點(diǎn)運(yùn)行的步驟逐步展開(kāi)，并針對(duì)D企業(yè)情況詳細(xì)說(shuō)明作業(yè)及作業(yè)中心梳理、成本信息處理程序、成本信息處理規(guī)范設(shè)計(jì)等要點(diǎn)。 以往的研究在方法具體應(yīng)用設(shè)計(jì)階段都只是在企業(yè)某一部門(mén)局部展開(kāi)，本文的最大創(chuàng)新點(diǎn)在于，以D企業(yè)整個(gè)氯甲烷廠區(qū)具體生產(chǎn)流程與數(shù)據(jù)為例，對(duì)廠區(qū)生產(chǎn)發(fā)生的資源消耗進(jìn)行全面梳理，根據(jù)企業(yè)需要結(jié)合標(biāo)準(zhǔn)成本管理思想劃分彈性資源、固定資產(chǎn)、人力資源三類資源，分別按照生產(chǎn)工藝流程與業(yè)務(wù)類別完成厘清作業(yè)、建立作業(yè)中心的工作，全面展開(kāi)時(shí)間驅(qū)動(dòng)作業(yè)成本法的設(shè)計(jì)與應(yīng)用。由于數(shù)據(jù)獲取的復(fù)雜性以及涉及企業(yè)生產(chǎn)機(jī)密，彈性資源和固定資產(chǎn)兩類作業(yè)中心重點(diǎn)說(shuō)明設(shè)計(jì)思路與步驟；人力資源作業(yè)中心結(jié)合D企業(yè)某月份實(shí)際生產(chǎn)數(shù)據(jù)具體展示時(shí)間驅(qū)動(dòng)作業(yè)成本法的設(shè)計(jì)與應(yīng)用，并對(duì)比新舊方法獲得的數(shù)據(jù)信息說(shuō)明借助時(shí)間驅(qū)動(dòng)作業(yè)成本法進(jìn)行成本管理的優(yōu)勢(shì)。 最后，總結(jié)D企業(yè)時(shí)間驅(qū)動(dòng)作業(yè)成本法應(yīng)用設(shè)計(jì)與模擬實(shí)施過(guò)程，認(rèn)為該方法應(yīng)用能夠?qū)Τ杀竟芾砀髀毮墉h(huán)節(jié)進(jìn)行支持，雖然最初基礎(chǔ)模型的建立以及具體支持?jǐn)?shù)據(jù)的獲取比較繁瑣耗時(shí)，但是一旦建立起來(lái)后續(xù)的使用以及更新非常方便，也能為企業(yè)成本管理以及戰(zhàn)略決策帶來(lái)很大好處。希望隨著企業(yè)信息化以及相關(guān)應(yīng)用理論的發(fā)展，時(shí)間驅(qū)動(dòng)作業(yè)成本法這一先進(jìn)的成本管理方法能夠突破目前的應(yīng)用局限，在更廣闊的領(lǐng)域發(fā)揮更大的作用。
[Abstract]:The cost of enterprise production management has always been a very important aspect, its success depends on whether the enterprise can occupy the active position in the fierce competition in the market. Since the proposed ABC has gone through nearly thirty years of development, has been proved to be an advanced cost management method, but at present in our country enterprise application is not wide, that side is not adapt to the situation of our country. The time driven ABC of the former were improved, since the introduction of domestic scholars in China and analyzes its advantages, and actively explore the design and application of the enterprise in our country. In this paper, D company as an example. In the cost management work is weak, the market competitiveness of the background, to explore the application of design time driven activity-based costing in the enterprise, in order to strengthen the enterprise internal "throttling" work, to solve enterprises in a certain extent Problems caused by the lack of cost management in the industry.
First, through literature research found that many blank time driven ABC exists in the field of Applied Research in China: a case study focused on logistics and financial industry in China, a case study of the time driven ABC in many manufacturing enterprises examples, but often there is no specific design according to the characteristics of enterprises production operation method, the method of the application failed to really landing, or just to design the service department for the pilot, the design and application of the display surface is not complete, so the time driven activity-based costing can be further improved in the case of manufacturing enterprises. Using case analysis method, the introduction of case the enterprise D enterprise, the introduction of the cost accounting and cost management situation, find the existing problems, and further analysis aiming at the problems of time driven work into The applicability of this method. The design method of the initial stage, mainly to explain the time driven ABC principle in the design of enterprise D, design process and design points. According to the D company, designed the time driven ABC should be based on the cost efficiency and comprehensive principle, in accordance with the preparing work, design methods, data support for analysis, the experimental operation steps gradually, and for the D enterprise detailed operation and operation center combing, cost information processing procedures, the cost of information processing specification design points.
Previous research in the method of concrete application design stage are just a department of local enterprises, the biggest innovation of this paper is to D the entire enterprise chloromethane production process and plant specific data for example, the factory production occurred in the consumption of resources to conduct a comprehensive sort, according to the enterprise needs to unify the standard cost management thought into elastic resources fixed assets, three kinds of resources, human resources, technology and business process respectively according to the classification of production completion operations center established to clarify the work, work, design and application of full swing time driven ABC. Due to the complexity of data acquisition and related production secrets, flexible resource and fixed assets in two types of operation center focuses on design ideas and steps; human resources operations center combining with D a month of actual production data show the time driven ABC set According to the data information obtained from the new and old methods, the advantage of the cost management by time driven activity based costing is illustrated.
Finally, summarize the D enterprise time driven ABC application design and Simulation of the implementation process, the methods of cost management to support the functions of the link, although the establishment of an initial foundation model and obtain the specific support data is cumbersome and time consuming, but once established subsequent use and update is very convenient, but also can bring great the benefits for the enterprise cost management and strategic decision. With the hope that the development of enterprise informatization and related application theory, time driven activity-based costing is an advanced cost management method can break the limitation of application at present, play a greater role in the broader field.

【學(xué)位授予單位】：中國(guó)海洋大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F426.72

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本文編號(hào)：1357356