發(fā)布時(shí)間：2018-02-15 07:52

  本文關(guān)鍵詞： 精益會(huì)計(jì) 成本改善 生命周期成本 收益核算　出處：《山東大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：企業(yè)在推行成本改善活動(dòng)的過(guò)程中,收益核算問(wèn)題一直困擾著項(xiàng)目執(zhí)行人員和財(cái)務(wù)人員,這主要表現(xiàn)在項(xiàng)目執(zhí)行人員開(kāi)展了大量的工作并認(rèn)為收效明顯,但與財(cái)務(wù)部門測(cè)算的結(jié)果相去甚遠(yuǎn),有時(shí)甚至表現(xiàn)相反。這種差異的存在,嚴(yán)重制約業(yè)務(wù)人員的工作積極性,阻礙成本改善項(xiàng)目的順利推進(jìn)。我們迫切需要一套適合我國(guó)制造業(yè)的成本改善收益計(jì)算的理論與方法,以客觀地記錄精益活動(dòng)效果,科學(xué)地反映成本改善成績(jī),積極推動(dòng)成本改善工作向更深層次挖潛,為企業(yè)帶來(lái)更豐厚的改善收益。本文運(yùn)用文獻(xiàn)研究法、實(shí)證研究法、對(duì)比分析法,理論與實(shí)踐相結(jié)合,闡述在成本改善活動(dòng)中,研究以價(jià)值流為核心構(gòu)建精益單位,提取價(jià)值鏈各環(huán)節(jié)成本指標(biāo),應(yīng)用精益會(huì)計(jì)的核算方法,在產(chǎn)品的全生命周期內(nèi)以價(jià)值流成本法核算成本改善收益。本文以S集團(tuán)公司推土機(jī)鏟刀成本改善為例進(jìn)行案例驗(yàn)證與解讀。介紹如何以推土機(jī)鏟刀價(jià)值流為核心構(gòu)建精益單位,提取該產(chǎn)品設(shè)計(jì)環(huán)節(jié)、采購(gòu)環(huán)節(jié)、生產(chǎn)環(huán)節(jié)、銷售環(huán)節(jié)以及價(jià)值流延伸環(huán)節(jié)的成本核算指標(biāo),計(jì)算改善前后的價(jià)值流成本差異,作為成本改善收益。對(duì)以價(jià)值流成本法和傳統(tǒng)的財(cái)務(wù)會(huì)計(jì)核算法得出的改善收益之間存在的差異進(jìn)行分析。階段性成本改善工作的效果,可以借助于一系列指標(biāo)數(shù)值的變化評(píng)價(jià)。文中案例不但進(jìn)一步驗(yàn)證了計(jì)算模型的通用性,也比較契合我國(guó)制造型企業(yè)成本改善工作的現(xiàn)狀,其中的理論與方法,對(duì)我國(guó)制造型企業(yè)具有很好的借鑒意義。
[Abstract]:In the process of carrying out the cost improvement activities, the problem of income accounting has always troubled the project executors and financial personnel, which is mainly reflected in the large amount of work carried out by the project executives and the obvious results achieved. However, the results are far from those calculated by the financial department, sometimes even opposite. The existence of this difference seriously restricts the enthusiasm of the business personnel. We urgently need a set of theories and methods suitable for the cost improvement and income calculation of our manufacturing industry in order to objectively record the effect of lean activities and scientifically reflect the results of cost improvement. Actively promote the cost improvement work to a deeper level, bring a more substantial improvement benefits for enterprises. This paper uses literature research, empirical research, comparative analysis, the combination of theory and practice, expound in the cost improvement activities, This paper studies how to construct lean unit with value flow as the core, extract the cost index of each link of value chain, and apply the method of lean accounting. In this paper, the cost improvement of bulldozer knife in S Group Company is taken as an example to verify and interpret the cost improvement. How to take the value stream of bulldozer blade as the core is introduced in this paper. The mind constructs lean units, The cost accounting indexes of the product design link, purchasing link, production link, sales link and value flow extension link are extracted, and the difference of value flow cost before and after improvement is calculated. As a cost improvement benefit, this paper analyzes the difference between the value flow cost method and the traditional financial accounting method. The case study not only verifies the generality of the calculation model, but also accords with the current situation of cost improvement in manufacturing enterprises in China. It has good reference significance to our manufacturing enterprises.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F406.72;F425

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本文編號(hào)：1512790