本文選題：制造企業(yè) + 產品成本��； 參考：《寧夏大學》2017年碩士論文

【摘要】：當今社會生產力飛速的成長,讓人們在生產和購買商品的過程中有了更多的選擇,同時也縮短了產品的壽命期限,這樣的市場背景倒逼企業(yè)加大研究開發(fā)力度來應對與日俱增的競爭壓力。然而,面臨的最大問題之一就是研發(fā)費用等間接成本的增加,如果在分配這種產品成本的過程中仍然沿用傳統(tǒng)成本法來進行計算,必然會導致成本信息不夠準確,不利于管理者做出有利的生產決策信息。因此,企業(yè)可以通過運用作業(yè)成本法來彌補傳統(tǒng)成本法在產品成本管理過程中對間接成本分配失真的缺陷。在國內外學者多年來不懈探索下,作業(yè)成本法的理論基礎已經取得了較為完善的發(fā)展,并且在機械化程度較高的企業(yè)當中有著廣闊的應用前景。在制造業(yè),運用作業(yè)成本法不僅可以保證對產品成本的有效控制,同時可使企業(yè)在日益激烈的市場競爭中求得生存,進而滿足客戶日益變化的物質需求,最終提升企業(yè)的經濟效益。本文先對作業(yè)成本法的相關概念和一般程序做出詳細介紹,然后運用實證分析法引入現(xiàn)行成本核算為傳統(tǒng)成本法的M制造企業(yè),針對作業(yè)成本法在M制造企業(yè)的應用進行對比分析,設計出一套適用于該企業(yè)的作業(yè)成本核算體系,最后提出各環(huán)節(jié)相應的保障措施。
[Abstract]:With the rapid growth of social productivity today, people have more choices in the process of producing and buying goods, and at the same time shorten the life span of products. This market background forces companies to step up research and development to cope with growing competitive pressure. However, one of the biggest problems is the increase of indirect costs such as R & D costs. If the traditional cost method is still used in the process of allocating the cost of this kind of products, it will inevitably lead to inaccurate cost information. It is not good for managers to make favorable production decision information. Therefore, enterprises can use activity-based costing (ABC) to compensate for the distortion of indirect cost distribution in the process of product cost management. Under the unremitting exploration of domestic and foreign scholars for many years, the theoretical basis of activity-based costing has made relatively perfect development, and has a broad application prospect in enterprises with high degree of mechanization. In the manufacturing industry, activity-based costing can not only guarantee the effective control of product cost, but also enable enterprises to survive in the increasingly fierce market competition, and then to meet the ever-changing material needs of customers. Finally, improve the economic benefits of enterprises. This paper introduces the concept and general procedure of activity-based costing in detail, and then uses empirical analysis to introduce the current cost accounting as the traditional cost of M manufacturing enterprises. Based on the comparative analysis of the application of activity-based costing in M manufacturing enterprises, a set of activity-based cost accounting system is designed for this enterprise. Finally, the corresponding safeguard measures are put forward for each link.
【學位授予單位】：寧夏大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.72;F426.4

【參考文獻】

相關期刊論文 前2條

1 于志坤;;作業(yè)成本法的實用性分析[J];北方經濟;2007年22期

2 吳灝文,王義平;作業(yè)成本動因的選擇[J];遼寧經濟;2005年03期

相關碩士學位論文 前1條

1 涂海樂;作業(yè)成本法在我國制造企業(yè)的應用研究[D];長沙理工大學;2011年

，

本文編號：1874479