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

【摘要】：當(dāng)今社會(huì)生產(chǎn)力飛速的成長,讓人們在生產(chǎn)和購買商品的過程中有了更多的選擇,同時(shí)也縮短了產(chǎn)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(yīng)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(fèi)用等間接成本的增加,如果在分配這種產(chǎn)品成本的過程中仍然沿用傳統(tǒng)成本法來進(jìn)行計(jì)算,必然會(huì)導(dǎo)致成本信息不夠準(zhǔn)確,不利于管理者做出有利的生產(chǎn)決策信息。因此,企業(yè)可以通過運(yùn)用作業(yè)成本法來彌補(bǔ)傳統(tǒng)成本法在產(chǎn)品成本管理過程中對間接成本分配失真的缺陷。在國內(nèi)外學(xué)者多年來不懈探索下,作業(yè)成本法的理論基礎(chǔ)已經(jīng)取得了較為完善的發(fā)展,并且在機(jī)械化程度較高的企業(yè)當(dāng)中有著廣闊的應(yīng)用前景。在制造業(yè),運(yùn)用作業(yè)成本法不僅可以保證對產(chǎn)品成本的有效控制,同時(shí)可使企業(yè)在日益激烈的市場競爭中求得生存,進(jìn)而滿足客戶日益變化的物質(zhì)需求,最終提升企業(yè)的經(jīng)濟(jì)效益。本文先對作業(yè)成本法的相關(guān)概念和一般程序做出詳細(xì)介紹,然后運(yùn)用實(shí)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(yīng)用進(jìn)行對比分析,設(shè)計(jì)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(yīng)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(xué)位授予單位】：寧夏大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.72;F426.4

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本文編號：1874479