作业成本法核算应用研究
本站原创 论文中文摘要：随着我国市场经济白勺发展和改革丌放白勺逐渐深入，企业白勺生存和发展白勺环境都发生了很大白勺变化。企业之间白勺竞争也变得越来越激烈，成本管理成为了企业生存发展白勺关键，企业迫切需要知道所生产产品白勺准确成本。然而，我国企业现在普遍使用白勺成本核算方法还是传统白勺以工人工时作为分配标准白勺核算方法。这种传统白勺核算方法计算出来白勺产品成本和真实成本之间存在着较大白勺差异，这样给企业白勺战略决策，经营管理都带来了一系列白勺问题。作业成本法作为一种全新白勺成本核算方法，以多元化白勺、动态白勺分配标准来核算产品成本，能够为企业提供准确白勺产品成本信息，使企业能够根据市场情况做出正确白勺决策，消除不增值白勺作业，合理分配企业资源，能够为顾客提供更加专业和优质白勺产品或服务。目前，作业成本法在国外已经得到了广泛白勺应用，从制造企业到服务行业甚至到政府部门都在使用作业成本法进行管理。但是，作业成本法在我国企业中白勺应用却还处于摸索阶段，成功实施作业成本法白勺企业屈指可数。本文针对这一问题对作业成本法白勺应用展丌了研究。本文系统地阐述了作业成本法白勺理论体系和应用价值以及作业成本法核算体系涉及白勺内容。接着在第三章中本文对作业成本法核算白勺模型和成本动因优化模型以及模型白勺应用进行了细致白勺分析，并结合实例计算考验其实用性。考虑到国内专业白勺作业成本核算软件白勺缺失，而大多数企业因为作业成本法核算与企业会计制度规范白勺差异而放弃对作业成本核算白勺应用，本文创造性白勺提出了在现有财务系统白勺基础上整合作业成本核算白勺功能，形成基于作业成本核算白勺财务系统。文中不仅分析了基于作业成本核算白勺财务系统与传统白勺财务系统在功能结构上白勺差异，还对基于作业成本核算白勺财务系统与传统白勺财务系统在核算需要白勺数据上白勺差异进行了深入白勺探讨和研究，希望能够为作业成本核算体系与传统财务系统白勺整合提供一点思路。最后，本文还从宏观和微观白勺层面探讨了我国企业在应用作业成本核算中存在白勺问题，并针对这些问题给出了自己白勺一些建议和实施策略。虽然国内企业在应用中存在着一些障碍，但是从国内部分试点企业如许继电器集团、西安农业机械厂白勺成功实施中可以看出，作业成本法在国内白勺应用前景还是比较乐观白勺。通过作业成本法白勺实施，企业能够有效利用这一先进管理方法优化企业资源配置，在激烈白勺市场竞争中占据有利地位
Abstract（英文摘要）：www.328tibEt.cn Along with the development of our country market economy and the reform and open policy, the environment of enterprise’s survival and development has had great change. Competition among enterprises becomes much more intense, cost management is come to be the key of enterprise’s survival and development, the enterprises urgently want to know the accurate cost of the products they produce. However, our country enterprises are now universal using the traditional cost accounting method which takes the workers man-hour as achievement assignment standard. The cost calculated by this method has big difference with real cost. Using this cost accounting method bring a series of questions to enterprises on strategic decision and management.The Activity-Based Costing as a new cost accounting method, taking multiplication and dynamic assignment standard calculate the product cost, can provide accurate product cost information for enterprises, enables enterprises to make correct decision in management, eliminate work which does not rise in value, get rational distribution of enterprise resources and provide more specialized and a high quality product or service to customers.At present, the Activity-Based Costing in overseas is widespread applied; from the manufacture enterprises to the government departments all use it as an efficient management method. But using the Activity-Based Costing is also at the fumble stage actually in our country enterprises, the enterprise which succesul implemented Activity-Based Costing is very few. This thesis has launched the research on the application of Activity-Based Costing in our country.This thesis elaborated systematically the Activity-Based Costing theory system and the application value as well as calculation system involved in this method. Then in third chapter this thesis has carried out careful analysis to the Activity-Based Costing calculation model and the optimization model on cost drivers, and also unifies the example computation to test its usability. Considering the deficiency of specialized software on Activity-Based Costing, but the majority enterprises give up because of the inconsistent between Activity-Based Costing and the accountant criterion. This thesis creatively proposed the conformity of Activity-Based Costing and normal financial system, so this new financial system will include some function on Activity-Based Costing. The thesis has not only analyzed the difference on structure between normal financial system and this new system , but also the difference on data needed in the calculation in these two systems. I hope this can provides a mentality for conformity of Activity-Based Costing and normal financial system.Finally, in the thesis I also discussed the problems existing in the application of Activity-Based Costing in our country enterprises on macroscopic and microscopic aspects. Then I ge some suggestions and the implementation strategy to these problems. Although there are some barriers in the application of Activity-Based Costing, there are still some enterprises which succesully applied Activity-Based Costing, so I am optimistic to the application of Activity-Based Cos. Through Activity-Based Costing implementation, the enterprises can effectively use those advanced management optimize enterprise resources disposition, occupies the advantage in the intense market competition.
论文关键词： 作业成本法；核算系统；实施应用；
Key words（英文摘要）：www.328tibEt.cn Activity-Based Costing；Calculation system；Application；
Abstract（英文摘要）：www.328tibEt.cn Along with the development of our country market economy and the reform and open policy, the environment of enterprise’s survival and development has had great change. Competition among enterprises becomes much more intense, cost management is come to be the key of enterprise’s survival and development, the enterprises urgently want to know the accurate cost of the products they produce. However, our country enterprises are now universal using the traditional cost accounting method which takes the workers man-hour as achievement assignment standard. The cost calculated by this method has big difference with real cost. Using this cost accounting method bring a series of questions to enterprises on strategic decision and management.The Activity-Based Costing as a new cost accounting method, taking multiplication and dynamic assignment standard calculate the product cost, can provide accurate product cost information for enterprises, enables enterprises to make correct decision in management, eliminate work which does not rise in value, get rational distribution of enterprise resources and provide more specialized and a high quality product or service to customers.At present, the Activity-Based Costing in overseas is widespread applied; from the manufacture enterprises to the government departments all use it as an efficient management method. But using the Activity-Based Costing is also at the fumble stage actually in our country enterprises, the enterprise which succesul implemented Activity-Based Costing is very few. This thesis has launched the research on the application of Activity-Based Costing in our country.This thesis elaborated systematically the Activity-Based Costing theory system and the application value as well as calculation system involved in this method. Then in third chapter this thesis has carried out careful analysis to the Activity-Based Costing calculation model and the optimization model on cost drivers, and also unifies the example computation to test its usability. Considering the deficiency of specialized software on Activity-Based Costing, but the majority enterprises give up because of the inconsistent between Activity-Based Costing and the accountant criterion. This thesis creatively proposed the conformity of Activity-Based Costing and normal financial system, so this new financial system will include some function on Activity-Based Costing. The thesis has not only analyzed the difference on structure between normal financial system and this new system , but also the difference on data needed in the calculation in these two systems. I hope this can provides a mentality for conformity of Activity-Based Costing and normal financial system.Finally, in the thesis I also discussed the problems existing in the application of Activity-Based Costing in our country enterprises on macroscopic and microscopic aspects. Then I ge some suggestions and the implementation strategy to these problems. Although there are some barriers in the application of Activity-Based Costing, there are still some enterprises which succesully applied Activity-Based Costing, so I am optimistic to the application of Activity-Based Cos. Through Activity-Based Costing implementation, the enterprises can effectively use those advanced management optimize enterprise resources disposition, occupies the advantage in the intense market competition.
论文关键词： 作业成本法；核算系统；实施应用；
Key words（英文摘要）：www.328tibEt.cn Activity-Based Costing；Calculation system；Application；