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

【摘要】：長期以來,我國軍工企業(yè)的特殊性質決定了該行業(yè)具有保護壁壘,也造成這些企業(yè)的財務管理功能弱化,尤其是成本管理觀念淡漠。近幾年,隨著社會主義市場經濟體制完善步伐加快,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)內企業(yè)之間競爭不斷加劇,產品成本的管理水平日益成為企業(yè)生存與發(fā)展的關鍵因素。本論文以從事機械精密加工的C企業(yè)為例,探索企業(yè)實施作業(yè)成本法對提高企業(yè)成本管理水平、資源分配效率以及企業(yè)核心競爭力的作用。本論文首先研究了作業(yè)成本法的起源、發(fā)展和在國內的應用情況,論述了作業(yè)成本法的理論框架和內容；然后結合案例企業(yè)的生產作業(yè)特點、成本管理問題,對案例企業(yè)進行作業(yè)類型劃分、作業(yè)成本歸集、作業(yè)成本動因分析、成本驅動作業(yè)總量和產品動因消耗量統(tǒng)計等一系列活動,并將成本費用計算、分配到最終產品上；最后,通過作業(yè)成本法與傳統(tǒng)成本法計算結果的差異比較,可以清楚看到作業(yè)成本法對于提高企業(yè)成本信息質量、增強企業(yè)分配資源導向性所發(fā)揮的作用。論文研究認為,對于具有產品品種眾多、作業(yè)環(huán)節(jié)復雜、不同產品耗用資源差異大、間接成本費用占制造成本比重大等共同特點的機械加工企業(yè),采用作業(yè)成本法可以將成本細分到產品生產的作業(yè)鏈上,使企業(yè)管理者掌握資源消耗的實際情況、找到成本產生的根本原因,從而達到更合理分配企業(yè)資源的目的。論文建議實施作業(yè)成本法存在較多困難的企業(yè),應先取得企業(yè)管理層的充分支持,才能夠在加強信息化建設、改造管理模式和工作流程的同時實施作業(yè)成本法,實施方案應適當降低成本信息精準度要求,起到降低作業(yè)成本法實施難度的作用。而成本管理基礎較好、信息化水平較高、財務人員專業(yè)力量較強的企業(yè),應在作業(yè)成本法實施伊始就實現信息覆蓋面全面、統(tǒng)計數據精準、計算口徑標準的要求,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)成本計算的方法落實到了企業(yè)實際的生產經營環(huán)節(jié)上,應用企業(yè)真實的數據進行模擬計算和分析,使計算結果與傳統(tǒng)核算結果的對比更具有實際意義,也使分析結果更能反映實際問題,對類似企業(yè)提高管理水平具有一定的借鑒作用。但由于個人深入研究的時間和能力非常有限,論文還存在許多不足之處。如,論文僅對案例企業(yè)的制造成本進行了研究;論文中涉及的少量生產組織性質費用,沒有找到合適的歸集途徑,采取了平均分攤的辦法；論文對部分作業(yè)類型的劃分、作業(yè)成本的歸集沒有進一步細化；論文中部分數據的統(tǒng)計沒有臺賬記錄依據,是通過人為確定標準計算取得的數據,增加了個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.
【學位授予單位】：財政部財政科學研究所
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.72;F426.4

【參考文獻】

相關期刊論文 前1條

1 王瓊瓊;吳憂;;作業(yè)成本管理在浙江制造業(yè)中的應用[J];會計師;2011年09期

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本文編號：1818074