基于價值鏈的陜北礦區(qū)煤炭企業(yè)作業(yè)成本核算體系研究
發(fā)布時間：2019-01-26 17:28
【摘要】：經(jīng)濟新常態(tài)下,煤炭需求放緩,供給端產(chǎn)能過剩,導致諸多煤炭企業(yè)陷入困境,亟需降本降耗。陜西是我國煤炭業(yè)大省,陜北礦區(qū)是當前陜西煤炭主產(chǎn)礦區(qū)。在持續(xù)低迷的市場背景下,陜北礦區(qū)各煤炭企業(yè)也亟需強化成本控制,以進一步提升競爭力。基于價值鏈分析的作業(yè)成本核算方法,有利于煤炭企業(yè)強化成本管控。鑒于此,本文在全面綜述了國內(nèi)外文獻的基礎上,分析了陜北礦區(qū)煤炭企業(yè)當前的成本核算方法和應用作業(yè)成本核算方法的必要性與可行性,隨后基于價值鏈分析,設計了該礦區(qū)煤炭企業(yè)普遍適用的作業(yè)成本核算體系,并進行了案例應用和分析。主要的研究工作及成果如下:(1)通過實地調(diào)研和統(tǒng)計分析,發(fā)現(xiàn)陜北礦區(qū)煤炭企業(yè)當前仍然普遍采用傳統(tǒng)成本核算方法和體系。由于該方法比較粗放、成本信息缺乏明細、間接費用分配不合理以及資源消耗無法追本溯源。因此,該礦區(qū)多數(shù)煤炭企業(yè)在成本管控方面并不理想。(2)通過對陜北礦區(qū)典型生產(chǎn)流程和價值鏈的分析,發(fā)現(xiàn)陜北礦區(qū)煤炭企業(yè)的生產(chǎn)條件普遍優(yōu)越,生產(chǎn)流程和價值鏈相對簡單,這為基于價值鏈的作業(yè)成本核算體系的設計和應用提供了便利條件。(3)結合陜北礦區(qū)煤炭企業(yè)的普遍實際,基于價值鏈分析,設計了作業(yè)成本核算體系。內(nèi)容包括設計的目標和原則、作業(yè)成本核算流程、賬務處理程序、應用中需要注意的主要問題等。(4)將所設計的基于價值鏈分析的作業(yè)成本核算體系,在陜北礦區(qū)H煤礦進行了實例應用。結果顯示,應用該作業(yè)成本核算體系后,H煤礦能清晰辨識生產(chǎn)過程中的價值鏈和具體作業(yè),能獲取各項具體作業(yè)的成本信息,間接費用的分配更加符合企業(yè)實際。同時,該核算體系所提供的成本信息,為企業(yè)強化成本管控提供重要依據(jù)。
[Abstract]:In the new normal economy, coal demand is slowing and supply end capacity is overcapacity. Many coal companies are in trouble and need to reduce cost and consumption. Shaanxi is a big province of coal industry in our country, and the mining area of north Shaanxi is the main mining area of coal in Shaanxi at present. Under the background of continuous downturn, coal enterprises in northern Shaanxi mining area also need to strengthen cost control in order to further enhance their competitiveness. Activity-based costing method based on value chain analysis is helpful for coal enterprises to strengthen cost control. In view of this, based on a comprehensive review of domestic and foreign literature, this paper analyzes the necessity and feasibility of the current cost accounting methods and the application of activity-based costing methods in coal enterprises in northern Shaanxi mining area, and then based on the value chain analysis, In this paper, the operating cost accounting system for coal mining enterprises is designed, and the case application and analysis are carried out. The main research work and results are as follows: (1) through field investigation and statistical analysis, it is found that traditional cost accounting methods and systems are still widely used in coal enterprises in northern Shaanxi mining area. Because the method is extensive, the cost information is lack of detail, the indirect cost allocation is unreasonable, and the resource consumption can not be traced back to the source. Therefore, most coal enterprises in this mining area are not ideal in cost control. (2) through the analysis of typical production process and value chain in northern Shaanxi mining area, it is found that the production conditions of coal enterprises in northern Shaanxi mining area are generally superior. The production process and value chain are relatively simple, which provides convenient conditions for the design and application of activity-based costing system based on value chain. (3) combined with the general reality of coal enterprises in northern Shaanxi mining area, based on value chain analysis, The system of Activity-Based costing (ABC) is designed. The contents include the objectives and principles of the design, the process of Activity-based costing, the accounting process, the main problems to be paid attention to in the application. (4) the ABC accounting system based on value chain analysis is designed. A case study was carried out in H coal mine in northern Shaanxi mining area. The results show that the H coal mine can clearly identify the value chain and specific activities in the production process, obtain the cost information of each specific activity, and the distribution of indirect costs is more in line with the actual situation of the enterprise. At the same time, the cost information provided by the accounting system provides an important basis for enterprises to strengthen cost control.
【學位授予單位】：西安科技大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F406.72;F426.21
本文編號：2415719
[Abstract]:In the new normal economy, coal demand is slowing and supply end capacity is overcapacity. Many coal companies are in trouble and need to reduce cost and consumption. Shaanxi is a big province of coal industry in our country, and the mining area of north Shaanxi is the main mining area of coal in Shaanxi at present. Under the background of continuous downturn, coal enterprises in northern Shaanxi mining area also need to strengthen cost control in order to further enhance their competitiveness. Activity-based costing method based on value chain analysis is helpful for coal enterprises to strengthen cost control. In view of this, based on a comprehensive review of domestic and foreign literature, this paper analyzes the necessity and feasibility of the current cost accounting methods and the application of activity-based costing methods in coal enterprises in northern Shaanxi mining area, and then based on the value chain analysis, In this paper, the operating cost accounting system for coal mining enterprises is designed, and the case application and analysis are carried out. The main research work and results are as follows: (1) through field investigation and statistical analysis, it is found that traditional cost accounting methods and systems are still widely used in coal enterprises in northern Shaanxi mining area. Because the method is extensive, the cost information is lack of detail, the indirect cost allocation is unreasonable, and the resource consumption can not be traced back to the source. Therefore, most coal enterprises in this mining area are not ideal in cost control. (2) through the analysis of typical production process and value chain in northern Shaanxi mining area, it is found that the production conditions of coal enterprises in northern Shaanxi mining area are generally superior. The production process and value chain are relatively simple, which provides convenient conditions for the design and application of activity-based costing system based on value chain. (3) combined with the general reality of coal enterprises in northern Shaanxi mining area, based on value chain analysis, The system of Activity-Based costing (ABC) is designed. The contents include the objectives and principles of the design, the process of Activity-based costing, the accounting process, the main problems to be paid attention to in the application. (4) the ABC accounting system based on value chain analysis is designed. A case study was carried out in H coal mine in northern Shaanxi mining area. The results show that the H coal mine can clearly identify the value chain and specific activities in the production process, obtain the cost information of each specific activity, and the distribution of indirect costs is more in line with the actual situation of the enterprise. At the same time, the cost information provided by the accounting system provides an important basis for enterprises to strengthen cost control.
【學位授予單位】：西安科技大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F406.72;F426.21
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