本文選題：作業(yè)成本法　切入點：成本管理　出處：《華北電力大學》2014年碩士論文　論文類型：學位論文

【摘要】：在市場競爭多變的環(huán)境下,發(fā)電企業(yè)面臨著日益增長的經(jīng)營壓力。煤炭價格不斷上漲等多方面原因引起了部分電廠的嚴重虧損。電煤的高額成本是電廠虧損的主要原因,與此同時發(fā)電企業(yè)的成本管理方式并未隨著其經(jīng)營模式及時做出相應的調(diào)整,尤其是以成本管理為基礎(chǔ)的精細化管理方面相當薄弱,這些原因均使得電廠成本居高不下。 傳統(tǒng)的成本核算方法不夠精準。由于間接成本、共用成本較多,發(fā)電企業(yè)比傳統(tǒng)的制造業(yè)的核算與管理更為復雜。成本信息的不準確也會對發(fā)電企業(yè)的經(jīng)營管理造成很嚴重的影響,進而導致決策失誤。目前,電廠采用傳統(tǒng)的會計成本核算法,而且基本上沒有將電煤物流的成本與其它成本分開核算,這導致了企業(yè)對成本劃分與歸集的不細致,不能更好地理解電煤物流活動所引發(fā)的各項成本。物流是企業(yè)的第三利潤源泉,因而在電煤物流領(lǐng)域引入作業(yè)成本法具有很重要的意義。在計算電煤物流成本時,先把電煤物流消耗的各種資源按資源動因分配到作業(yè),再把各項作業(yè)匯集的作業(yè)成本按作業(yè)動因分配到成本對象。通過這種方式可以得出更為細致的電煤物流成本,從而優(yōu)化發(fā)電企業(yè)的經(jīng)濟效益。 本文首先介紹了選題的研究背景及運用作業(yè)成本法進行發(fā)電企業(yè)電煤物流成本分析的意義,并對國內(nèi)外研究動態(tài)進行評述。其次,對電煤物流成本的現(xiàn)狀進行分析。介紹了目前發(fā)電企業(yè)電煤物流活動的主要內(nèi)容,對電煤物流的現(xiàn)狀以及目前廣泛應用的各種成本核算方法進行了梳理。在借鑒了前人研究成果并結(jié)合電煤物流特點的基礎(chǔ)上,對電煤物流作業(yè)成本法的理論進行了綜述,簡要介紹了作業(yè)成本法的相關(guān)理論。詳細說明了作業(yè)成本法在電煤物流系統(tǒng)中的應用,并對電煤物流成本的分析引入作業(yè)成本法的必要性和可行性進行了論證,并給出具體的理論實施方法。最后,設(shè)計出了一套完整的電煤物流作業(yè)成本模型,使用作業(yè)成本法對電煤物流成本進行核算,并與傳統(tǒng)成本法下的核算結(jié)果作對比確定了作業(yè)成本法在使用中的優(yōu)越性。
[Abstract]:Under the environment of changeable market competition, power generation enterprises are facing increasing operating pressure. The rising price of coal has caused serious losses in some power plants. The high cost of thermal coal is the main reason for the loss of power plants. At the same time, the cost management mode of power generation enterprises has not been adjusted in time with its management mode, especially the fine management based on cost management is very weak, these reasons make the cost of power plants remain high. The traditional cost accounting method is not accurate enough. Because of the indirect cost, the common cost is more, The accounting and management of power generation enterprises is more complex than the traditional manufacturing industry. The inaccuracy of cost information will also have a serious impact on the operation and management of power generation enterprises, and then lead to decision-making errors. At present, The traditional accounting cost accounting method is adopted in the power plant, and the cost of the power coal logistics is not accounted separately from the other costs, which leads to the indetail of the cost division and aggregation of the enterprise. Logistics is the third source of profit for enterprises, so it is very important to introduce activity-based costing in the field of thermal coal logistics. First, the various resources consumed by power coal logistics are allocated to the operation according to the resource driver, and then the activity cost collected by each activity is allocated to the cost object according to the activity driver. Through this way, the more detailed cost of power coal logistics can be obtained. So as to optimize the economic benefits of power generation enterprises. This paper first introduces the research background of this topic and the significance of using activity-based costing to analyze the cost of power coal logistics in power generation enterprises, and reviews the research trends at home and abroad. The current situation of power coal logistics cost is analyzed. The main contents of power coal logistics activities in power generation enterprises are introduced. The current situation of power coal logistics and various cost accounting methods widely used at present are combed. Based on the previous research results and the characteristics of power coal logistics, the theory of power coal logistics activity cost method is summarized. This paper briefly introduces the relevant theories of activity-based costing, explains in detail the application of activity-based costing in the power coal logistics system, and demonstrates the necessity and feasibility of introducing activity-based costing into the analysis of the cost of power coal logistics. Finally, a complete set of cost model of power coal logistics is designed, and the cost of power coal logistics is calculated by using activity-based costing method. Compared with the results of traditional costing, the advantages of activity-based costing are determined.
【學位授予單位】：華北電力大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F253.7;F426.61

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本文編號：1571059