本文選題：資源作業(yè)鏈作業(yè)成本法成本管理 + 　； 參考：《財(cái)政部財(cái)政科學(xué)研究所》2014年碩士論文

【摘要】：長(zhǎng)期以來(lái),我國(guó)軍工企業(yè)的特殊性質(zhì)決定了該行業(yè)具有保護(hù)壁壘,也造成這些企業(yè)的財(cái)務(wù)管理功能弱化,尤其是成本管理觀念淡漠。近幾年,隨著社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制完善步伐加快,軍工企業(yè)面臨的行業(yè)環(huán)境也發(fā)生了巨大變化,行業(yè)內(nèi)企業(yè)之間競(jìng)爭(zhēng)不斷加劇,產(chǎn)品成本的管理水平日益成為企業(yè)生存與發(fā)展的關(guān)鍵因素。本論文以從事機(jī)械精密加工的C企業(yè)為例,探索企業(yè)實(shí)施作業(yè)成本法對(duì)提高企業(yè)成本管理水平、資源分配效率以及企業(yè)核心競(jìng)爭(zhēng)力的作用。本論文首先研究了作業(yè)成本法的起源、發(fā)展和在國(guó)內(nèi)的應(yīng)用情況,論述了作業(yè)成本法的理論框架和內(nèi)容；然后結(jié)合案例企業(yè)的生產(chǎn)作業(yè)特點(diǎn)、成本管理問(wèn)題,對(duì)案例企業(yè)進(jìn)行作業(yè)類(lèi)型劃分、作業(yè)成本歸集、作業(yè)成本動(dòng)因分析、成本驅(qū)動(dòng)作業(yè)總量和產(chǎn)品動(dòng)因消耗量統(tǒng)計(jì)等一系列活動(dòng),并將成本費(fèi)用計(jì)算、分配到最終產(chǎn)品上；最后,通過(guò)作業(yè)成本法與傳統(tǒng)成本法計(jì)算結(jié)果的差異比較,可以清楚看到作業(yè)成本法對(duì)于提高企業(yè)成本信息質(zhì)量、增強(qiáng)企業(yè)分配資源導(dǎo)向性所發(fā)揮的作用。論文研究認(rèn)為,對(duì)于具有產(chǎn)品品種眾多、作業(yè)環(huán)節(jié)復(fù)雜、不同產(chǎn)品耗用資源差異大、間接成本費(fèi)用占制造成本比重大等共同特點(diǎn)的機(jī)械加工企業(yè),采用作業(yè)成本法可以將成本細(xì)分到產(chǎn)品生產(chǎn)的作業(yè)鏈上,使企業(yè)管理者掌握資源消耗的實(shí)際情況、找到成本產(chǎn)生的根本原因,從而達(dá)到更合理分配企業(yè)資源的目的。論文建議實(shí)施作業(yè)成本法存在較多困難的企業(yè),應(yīng)先取得企業(yè)管理層的充分支持,才能夠在加強(qiáng)信息化建設(shè)、改造管理模式和工作流程的同時(shí)實(shí)施作業(yè)成本法,實(shí)施方案應(yīng)適當(dāng)降低成本信息精準(zhǔn)度要求,起到降低作業(yè)成本法實(shí)施難度的作用。而成本管理基礎(chǔ)較好、信息化水平較高、財(cái)務(wù)人員專(zhuān)業(yè)力量較強(qiáng)的企業(yè),應(yīng)在作業(yè)成本法實(shí)施伊始就實(shí)現(xiàn)信息覆蓋面全面、統(tǒng)計(jì)數(shù)據(jù)精準(zhǔn)、計(jì)算口徑標(biāo)準(zhǔn)的要求,更好地發(fā)揮作業(yè)成本法提升管理水平的作用。本論文的創(chuàng)新之處在于將作業(yè)成本計(jì)算的方法落實(shí)到了企業(yè)實(shí)際的生產(chǎn)經(jīng)營(yíng)環(huán)節(jié)上,應(yīng)用企業(yè)真實(shí)的數(shù)據(jù)進(jìn)行模擬計(jì)算和分析,使計(jì)算結(jié)果與傳統(tǒng)核算結(jié)果的對(duì)比更具有實(shí)際意義,也使分析結(jié)果更能反映實(shí)際問(wèn)題,對(duì)類(lèi)似企業(yè)提高管理水平具有一定的借鑒作用。但由于個(gè)人深入研究的時(shí)間和能力非常有限,論文還存在許多不足之處。如,論文僅對(duì)案例企業(yè)的制造成本進(jìn)行了研究;論文中涉及的少量生產(chǎn)組織性質(zhì)費(fèi)用,沒(méi)有找到合適的歸集途徑,采取了平均分?jǐn)偟霓k法；論文對(duì)部分作業(yè)類(lèi)型的劃分、作業(yè)成本的歸集沒(méi)有進(jìn)一步細(xì)化；論文中部分?jǐn)?shù)據(jù)的統(tǒng)計(jì)沒(méi)有臺(tái)賬記錄依據(jù),是通過(guò)人為確定標(biāo)準(zhǔn)計(jì)算取得的數(shù)據(jù),增加了個(gè)人主觀因素的影響等等。
[Abstract]:For a long time, the special nature of the military enterprises in China has decided that the industry has protective barriers, and it has also resulted in the weakening of the financial management function of these enterprises, especially the indifference of the concept of cost management. In recent years, with the acceleration of the pace of improvement of the socialist market economic system, the industrial environment faced by military enterprises has also undergone tremendous changes, and competition among enterprises in the industry has been continuously intensified. The management level of product cost has become a key factor for the survival and development of enterprises. Taking C enterprise which is engaged in precision machining as an example, this paper explores the effect of Activity-Based costing (ABC) on improving the cost management level, resource allocation efficiency and core competitiveness of enterprises. This paper first studies the origin, development and application of activity-based costing in China, discusses the theoretical framework and content of activity-based costing, and then combines the characteristics of production activities of enterprises, cost management, A series of activities, such as activity type classification, activity cost aggregation, activity-based cost driver analysis, total cost driven activity and product driver consumption statistics, are carried out to calculate the cost and cost to the final product. By comparing the results of Activity-Based costing (ABC) and traditional costing, we can clearly see the role of ABC in improving the quality of enterprise cost information and enhancing the orientation of enterprise resource allocation. In this paper, the author thinks that for the mechanical processing enterprises which have many common characteristics, such as the variety of products, the complexity of operation links, the great difference in the consumption of resources among different products, and the large proportion of overhead cost to manufacturing cost, etc. Activity-based costing can be used to subdivide the cost into the activity chain of product production, so that the managers can grasp the actual situation of resource consumption, find out the root cause of the cost, and achieve the purpose of more reasonable allocation of enterprise resources. This paper suggests that enterprises with many difficulties in implementing activity-based costing should obtain the full support of enterprise management in order to implement ABC while strengthening information construction and reforming management mode and workflow. The implementation scheme should reduce the requirement of cost information accuracy and reduce the difficulty of Activity-Based costing (ABC). Enterprises with a good cost management foundation, a high level of informatization and strong professional strength of financial personnel should realize the requirements of comprehensive information coverage, accurate statistical data, and standard of calculation caliber at the beginning of the implementation of ABC. Better play the role of activity-based costing to improve the management level. The innovation of this paper is that the method of Activity-Based costing is applied to the actual production and management of the enterprise, and the real data of the enterprise is used to simulate the calculation and analysis. The comparison between the calculation results and the traditional accounting results is of practical significance, and the analysis results can reflect the actual problems more effectively, which can be used for reference to improve the management level of similar enterprises. However, due to the limited time and ability of individual in-depth research, there are still many shortcomings in the thesis. For example, the paper only studies the manufacturing costs of the case enterprises; the small amount of production organization cost involved in the paper, which does not find a suitable way of gathering, and adopts the method of evenly sharing; the classification of some types of activities. The collection of activity cost is not further refined; the statistics of some of the data in the paper have no basis of account records. The data obtained by artificial determination of standard calculation increase the influence of individual subjective factors and so on.
【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F406.72;F426.4

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相關(guān)期刊論文 前1條

1 王瓊瓊;吳憂;;作業(yè)成本管理在浙江制造業(yè)中的應(yīng)用[J];會(huì)計(jì)師;2011年09期

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本文編號(hào)：1818074