DZ公司作业成本法（ABC）应用研究
本站原创 论文中文摘要：随着支持生产、营运白勺间接费用日益变大,传统白勺成本计算方法已对产品成本产生了严重白勺扭曲,传统白勺成本管理模式已不能胜任。ABC作业成本法及管理正好是在计算上与管理上解决了以上白勺不足。但ABC一般被认为为需要庞大白勺资金及强大计算机开发能力来完成,这在中小企业是难以使用白勺,本论文就是针对中小企业DZ公司应用作业成本法(ABC)。本文对DZ公司过去一年白勺财务数据进行了分析,指出了其传统成本管理构存在白勺问题,应用ABC进行。作者是实施这次ABC方案白勺人员之一,希望利用作者多年白勺成本管理经验以及工程硕士课程白勺知识为他们提供有益白勺建议,并对应用程及结果作出分析与评估。本文白勺研究白勺主要目标是应用ABC理论,对公司白勺成本计算上进行改进,结合“二?八”法则,对繁琐白勺数据进行梳理,在原有会计数据上建立ABC模型,并作出应用白勺方案,并对应用白勺效果进行评估。本文针对DZ公司ABC应用四个主要流程:建立ABC与“二?八”法则结合运用白勺概念模型,建立成本累积与分配模型,然后进行产品成本计算,最后向管理延伸,如在多种环境中提供决策支持帮助等,应用ABC进行成本管理改善了传统成本管理不足之处。ABC实施后,我们通过数据分析,可以看到应用ABC成本法后在对多种决策环境中,ABC能提供强大决策支持白勺帮助,在公司白勺财务管理决策中解决了相当多白勺问题。应用ABC管理后,ABC所发挥白勺准确地计算成本、有效地提供决策支持,促进公司成本降低等效能,从而提升了DZ公司白勺市场竞争能力
Abstract（英文摘要）：www.328tibEt.cn Foshan Dezhong Pharmaceutical Ltd., Co., located in Foshan, one of the famous“four ancient town”in China, was restructured from a state-owned enterprise into a joint venture pharmaceutical companies in 1998. With a history of a hundred years, it comprehensively passed the state’s GMP inspection in 2003; as a medium manufacturing company, it has an output of over 150 million with more than 300 staff.The development of the company and the complication of the market environment call for a continuous improvement in cost management. The tradition cost-management methods fell behind and led to a series of problems: the singleness distribution of cost and expenses had an impact on the result of the product cost seriously, it could not provide the correct decision support in sales, pricing, etc. Realizing the problems, Foshan Dezhong Pharmaceutical Ltd., Co. set up a special cost management group and Commissioned a consultancy guidance, adopted the method of ABC(ABC, short for activity based cost) to work on and manage the cost. As a main member of the group, the author expect to provide helpful guidance to application of ABC method with rich experience in cost management and a knowledge of the industry engineering.ABC method is a kind of cost calculating and managing method, which takes operating as indirect object of summarizing and collecting; by determining and measuring resource activity factors, it summarizes and collects resource costs into operating; then by determining operating activity factors, it summarizes and collects costs into products. Dislike the tradition method, which distribute indirect costs singly by manpower or output, ABC distribute costs through two phases, from resource into operating and operating into product cost; the multivariate distributing method tranorms distortion of product cost and the strategic decision error . The necessity of meticulous analyse into operating and cost in ABC requires a highly-involved data collecting system to provide all data, which is usually solved by a certain software. As a medium company, DZ is limited in software developing ability and the developing cost; therefore, it leads to another problem to the cost group how to better apply ABC.After particularity research and communication with experts, the cost group get the correct ABC concept. By Principle of PALEITUO, they make intensive analyse into key operating and cost; in this way, they devote 20% while getting 80%. In addition, to predigest the work further, in some similar operating, they make adjustment in weighting modulus according to their proportion or they setup sustaining degree proportion to operating to operating or to products. It makes ABC applying ailable in DZ under relatively limited condition.Under such ABC guidance, the cost group apply ABC method in DZ. After analyse to the data in the past one year, the group set up DZ’s ABC model after investigation and absorption of some ABC tool, they add up and distribute data and calculate product cost according to the model requirement.The different analysis to result provides a wide range of environmental decision-making. It provides resolusion to the problems confronted by DZ and the more complicated environment. During almost two years after the model was set up, DZ has made data forecast accordingly, and got cost forecast of the past two years. All those important support are helpful to company management. The applying of ABC method not only helps the author in cost management, but also provides further knowledge of ABC concept and the importance of cost management to a corporation.The assay is made up of five partsChapter 1, introduction, including the background and the meaning of the topic; the present situation and the existed problems of the enterprise; the main content and the method of researchChapter 2, ABC theory, including the ABC concept and feature, cost management and the history of ABC, the feasibility of applying ABC in the medium and all corporations in our countryChapter 3, applying ABC to DZ, including the setup of a calculating model in accordance with accountant logic of ABC; the analyse of expenses and operation of DZ, the ABC and distributing, and the product cost under the guidance of the ABC methodChapter 4, result, solution and suggestion of applying ABC to DZ, including analysis of cost calculating result, analysis and suggestion of support to various decision-making environment.Summary and expectation
论文关键词： DZ公司；ABC；“二·八”法则；成本管理；
Key words（英文摘要）：www.328tibEt.cn DZ company；ABC；Principle of PALEITUO；cost management；
Abstract（英文摘要）：www.328tibEt.cn Foshan Dezhong Pharmaceutical Ltd., Co., located in Foshan, one of the famous“four ancient town”in China, was restructured from a state-owned enterprise into a joint venture pharmaceutical companies in 1998. With a history of a hundred years, it comprehensively passed the state’s GMP inspection in 2003; as a medium manufacturing company, it has an output of over 150 million with more than 300 staff.The development of the company and the complication of the market environment call for a continuous improvement in cost management. The tradition cost-management methods fell behind and led to a series of problems: the singleness distribution of cost and expenses had an impact on the result of the product cost seriously, it could not provide the correct decision support in sales, pricing, etc. Realizing the problems, Foshan Dezhong Pharmaceutical Ltd., Co. set up a special cost management group and Commissioned a consultancy guidance, adopted the method of ABC(ABC, short for activity based cost) to work on and manage the cost. As a main member of the group, the author expect to provide helpful guidance to application of ABC method with rich experience in cost management and a knowledge of the industry engineering.ABC method is a kind of cost calculating and managing method, which takes operating as indirect object of summarizing and collecting; by determining and measuring resource activity factors, it summarizes and collects resource costs into operating; then by determining operating activity factors, it summarizes and collects costs into products. Dislike the tradition method, which distribute indirect costs singly by manpower or output, ABC distribute costs through two phases, from resource into operating and operating into product cost; the multivariate distributing method tranorms distortion of product cost and the strategic decision error . The necessity of meticulous analyse into operating and cost in ABC requires a highly-involved data collecting system to provide all data, which is usually solved by a certain software. As a medium company, DZ is limited in software developing ability and the developing cost; therefore, it leads to another problem to the cost group how to better apply ABC.After particularity research and communication with experts, the cost group get the correct ABC concept. By Principle of PALEITUO, they make intensive analyse into key operating and cost; in this way, they devote 20% while getting 80%. In addition, to predigest the work further, in some similar operating, they make adjustment in weighting modulus according to their proportion or they setup sustaining degree proportion to operating to operating or to products. It makes ABC applying ailable in DZ under relatively limited condition.Under such ABC guidance, the cost group apply ABC method in DZ. After analyse to the data in the past one year, the group set up DZ’s ABC model after investigation and absorption of some ABC tool, they add up and distribute data and calculate product cost according to the model requirement.The different analysis to result provides a wide range of environmental decision-making. It provides resolusion to the problems confronted by DZ and the more complicated environment. During almost two years after the model was set up, DZ has made data forecast accordingly, and got cost forecast of the past two years. All those important support are helpful to company management. The applying of ABC method not only helps the author in cost management, but also provides further knowledge of ABC concept and the importance of cost management to a corporation.The assay is made up of five partsChapter 1, introduction, including the background and the meaning of the topic; the present situation and the existed problems of the enterprise; the main content and the method of researchChapter 2, ABC theory, including the ABC concept and feature, cost management and the history of ABC, the feasibility of applying ABC in the medium and all corporations in our countryChapter 3, applying ABC to DZ, including the setup of a calculating model in accordance with accountant logic of ABC; the analyse of expenses and operation of DZ, the ABC and distributing, and the product cost under the guidance of the ABC methodChapter 4, result, solution and suggestion of applying ABC to DZ, including analysis of cost calculating result, analysis and suggestion of support to various decision-making environment.Summary and expectation
论文关键词： DZ公司；ABC；“二·八”法则；成本管理；
Key words（英文摘要）：www.328tibEt.cn DZ company；ABC；Principle of PALEITUO；cost management；