本文關(guān)鍵詞：作業(yè)成本法在LK化工有限公司的應(yīng)用研究　出處：《遼寧大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 化工制造業(yè) 傳統(tǒng)成本法 作業(yè)成本法 案例應(yīng)用研究

【摘要】：目前來(lái)看經(jīng)濟(jì)形勢(shì)已經(jīng)向著全球化發(fā)展，市場(chǎng)競(jìng)爭(zhēng)也趨近與白熱化，化工制造企業(yè)之間的競(jìng)爭(zhēng)變得越來(lái)越嚴(yán)峻，化工制造企業(yè)面臨著比以往更加殘酷的市場(chǎng)局面。2008年伊始我國(guó)的實(shí)體經(jīng)濟(jì)出現(xiàn)了顯著的滑坡，隨之而來(lái)的便是對(duì)產(chǎn)品成本控制提出空前的考驗(yàn)�；ぎa(chǎn)品成本是否可以準(zhǔn)確的核算對(duì)化工企業(yè)的產(chǎn)品定價(jià)以及產(chǎn)品生產(chǎn)決策起著至關(guān)重要的作用。然而隨著技術(shù)的發(fā)展，化工制造企業(yè)新開發(fā)的產(chǎn)品種類與日增多，生產(chǎn)和管理的自動(dòng)化、機(jī)械化，使得化工產(chǎn)品成本中的直接人工成本所占比重大幅度下降，制造費(fèi)用中的固定資產(chǎn)折舊費(fèi)、維護(hù)維修費(fèi)、車間管理人員工資等所占比重大幅度增加。從而使傳統(tǒng)成本法核算提下所提供的產(chǎn)品成本數(shù)據(jù)信息已經(jīng)出現(xiàn)嚴(yán)重失真的現(xiàn)象，進(jìn)而造成化工企業(yè)在產(chǎn)品生產(chǎn)和銷售決策上的失誤。為此企業(yè)應(yīng)該著眼于需找一種新的產(chǎn)品成本核算方法，通過(guò)新的成本核算方法來(lái)改進(jìn)公司現(xiàn)行產(chǎn)品成本核算體系的不足，從而為企業(yè)生產(chǎn)經(jīng)營(yíng)決策提供準(zhǔn)確的會(huì)計(jì)核算信息。 作業(yè)成本法最早出現(xiàn)在二十世紀(jì)八十年代末的美國(guó)，是有美國(guó)的學(xué)者由Eric Kohler提出的，，在二十世紀(jì)九十年代初我國(guó)才引進(jìn)這種全新的成本核算理念。作業(yè)成本法(Activity—Based Costing，ABC)，是一種以作業(yè)為產(chǎn)品成本核算中心的成本核算方法。本文以LK化工有限公司為例，系統(tǒng)分析了該公司在成本核算的現(xiàn)狀以及所存在的問(wèn)題，并進(jìn)一步闡述了作業(yè)成本法在該公司實(shí)施的必要性和可行性。在此基礎(chǔ)上，本文進(jìn)一步討論該化工企業(yè)如何實(shí)施在作業(yè)成本法下的產(chǎn)品成本核算以及兩種核算方法下提供的產(chǎn)品成本數(shù)據(jù)信息對(duì)該企業(yè)制定經(jīng)營(yíng)決策所產(chǎn)生的不同影響。 本文共分為六部分：其中第一部分介紹論文的研究背景、研究意義、研究思路和方法，并對(duì)作業(yè)成本法在我國(guó)和國(guó)外的研究現(xiàn)狀進(jìn)行了簡(jiǎn)明的闡述；第二部分詳細(xì)介紹了作業(yè)成本法相關(guān)基本理論，是本文的理論基礎(chǔ)；第三部分引入LK化工有限公司為例，對(duì)其使用作業(yè)成本法進(jìn)行產(chǎn)品成本核算的必要性和可行性進(jìn)行了分析；第四部分具體以該公司復(fù)膜膠車間為實(shí)例，詳細(xì)闡述了該車間在作業(yè)成本法下的成本核算的實(shí)施過(guò)程，并與傳統(tǒng)成本法下的核算結(jié)果作比較分析；第五部分比較分析兩種成本核算方法對(duì)企業(yè)經(jīng)營(yíng)決策的影響；最后一部分為總結(jié)于展望。
[Abstract]:At present, the economic situation has developed towards the globalization, the market competition is also getting closer and hotter, and the competition between chemical manufacturing enterprises has become more and more severe. Chemical manufacturing enterprises are facing a more brutal market situation than ever before. At the beginning of 2008, the real economy of our country has seen a significant decline. The following is an unprecedented test of product cost control. Whether the cost of chemical products can be accurately accounted plays an important role in product pricing and product production decision in chemical enterprises. The development of art. The kinds of products newly developed by chemical manufacturing enterprises are increasing day by day, and the automation and mechanization of production and management have greatly reduced the proportion of direct labor cost in the cost of chemical products. The cost of depreciation of fixed assets, maintenance and repair of fixed assets in the cost of manufacturing. The proportion of workshop managers' wages has increased greatly, which makes the information of product cost data which is provided by traditional costing method have been seriously distorted. Therefore, the enterprises should focus on the need to find a new method of product cost accounting. The new cost accounting method is used to improve the deficiency of the current product cost accounting system, so as to provide accurate accounting information for the enterprise's production and operation decision. Activity-based costing first appeared in the United States at the end of 1980s, which was put forward by Eric Kohler. In 1990s, this new concept of cost accounting was introduced in our country. Activity-Based costing (ABC). This paper takes LK Chemical Co., Ltd as an example, systematically analyzes the current situation and existing problems in cost accounting of LK Chemical Co., Ltd. Furthermore, the necessity and feasibility of activity-based costing in the company are discussed. This paper further discusses how to implement the product cost accounting under activity-based costing and the different influences of the product cost data information provided by the two accounting methods on the business decision making. This paper is divided into six parts: the first part introduces the research background, research significance, research ideas and methods, and describes the current situation of activity-based costing research in China and abroad. The second part introduces the basic theory of activity-based costing in detail, which is the theoretical basis of this paper. The third part introduces LK Chemical Co., Ltd as an example to analyze the necessity and feasibility of using activity-based costing to calculate the product cost. In the 4th part, taking the plastic shop of the company as an example, the implementation process of the cost accounting in the workshop under the activity-based costing method is described in detail, and the results under the traditional costing method are compared and analyzed. Part 5th compares and analyzes the impact of two cost accounting methods on business decisions; The last part is summarized in the outlook.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.72;F406.7

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