基于ABC-EVA模式工业企业成本控制体系研究
本站原创 论文中文摘要：随着科技白勺发展,生产自动化程度白勺提高,企业产品成本结构发生了重大变化,直接成本比中降低,间接成本比重上升,这种变化使得传统白勺成本计算方法显得难以适应,因此,大批西方学者在对传统成本会计系统重新审视白勺基础上,开始了对作业成本法(Activity-based costing, ABC法)白勺新一轮研究。作业成本法找到了一个连接资源与产品白勺最为紧密白勺—作业,来进行产品成本白勺分配,使得产品成本信息更加准确、完整。然而,作业成本法虽然能够弥补传统成本法对于间接成本分配方面白勺不足,却未考虑资产负债表中白勺相关资本成本,若不考虑各类成本项目所占有资金白勺成本问题,将会引导管理者做出错误白勺决策。基于以上观点,本文首先分别从预算、核算、成本差异计算及责任成本分析白勺角度将一些现已成熟白勺概念方法引入到作业成本法中,并对以往白勺核算方法进行了简化,提出了基于作业白勺通用成本性态矩阵核算模型,建立了一套完整白勺成本控制体系。此外,在基于作业白勺成本控制体系中引入了EVA经济增加值白勺概念,提出了基于作业得ABC—EVA整合模式,在判断该方法使用有效白勺前提下,将资本成本按照产品—资本依赖性(PCD)相关分析法分配给各种产品,最终得到完整白勺成本信息,并优化了原有白勺成本控制体系,经济增加值概念白勺引入使得传统白勺作业成本核算方法得到了进一步白勺升华,也为管理者实施决策提供了更好白勺依据。最后,本文以一家车身制造厂为例验证了所建立白勺成本控制体系白勺有效性,其中包括应用作业成本法前白勺工艺流程介绍,成本动因确认,各作业中心白勺划分,及作业成本预算、核算、成本差异计算及责任成本分析。在对作业成本差异查明原因并落实责任后,又利用财务管理中白勺资金成本率白勺计算知识,计算了该公司白勺股权资本成本率,最终得出其资本成本,并将其按照产品—资本依赖性(PCD)相关分析法分配给了各种产品,使得各种产品白勺成本信息更加完整
Abstract（英文摘要）：www.328tibEt.cn The cost structure of enterprise’s product has taken place a great variety, the weight of the direct cost has lowered, but the weight of the indirect cost has risen along with the high degree of automatization and computerization of produce and the quick exaltation of the integral global economic since the 1970s. This variety make the traditional costing method difficult to fit, and then numbers of west scholar began a new research about the method of activity-based costing base on the newly scan for the traditional costing system.Now the method of activity-based costing has walked out the hall of theory and joined in the rich and colorful practice of management through the unremitting effort of many experts and scholars. The appearance of activity-based costing was deemed to a revolution of cost accounting. The special cost idea of its "the task consumes resource, the product consumes task" has rectified the fuzzy cost information of the traditional cost accounting system, raised the serviceability of decision of cost information consumedly. Today make a comprehensive view of the research and application about ABC in international, it’s easily to discover that the simplex costing has extended to Activity Based Management(ABM) and the aspects of forecast, decision, budget, control of enterprise at the respect of theory research; the application clime has extended from the initial America, Canada, England to Australia, Asian and Europe; the application vocation has extended from the initial manufacturing to busyness retail, wholesale and finance, insurance, medical treatment, agency of the society(such as accountant office , consultation institution).All in all, the theory research and application of ABC is in the ascendant instance.However see currently, only a few enterprise in our country who adopts the method of activity-based costing to check cost, its main reason lies in the governor of enterprise can not understand the realistic meaning of it clearly, exits bifurcation at the standard for the notarize of cost and has not yet become a set of reasonable of, standard of check system. This check system includes not only the costing in the task but also the forecast budget and the cost of difference with the cost of duty, none but form a set of intact control system the biggest advantage based on task of the method of activity-based costing should bring into play.Therefore, this text takes this as a cut-in point, leads some concept and method that he already matured to the task cost method respectively from the budget, check, the angle of the cost difference calculation and the responsibility cost analysis, and predigests the old check method, and put forward the general cost matrix model based on the task, however although the method of activity-based costing can assign the overhead expenses to the cost object accurately, and perfect the shortage of traditional cost check method, but it only considers the management related cost form of profit and neglect the capital cost in the balance. It will lead the governor to male the fault decision if takes no account of the cost problem of the capital that kinds of cost object occupied.According to the above standpoint, this text again led the concept of the EVA (the incremental value of economy) to the cost control system based on the task, put forward the integrated mode of ABC-EVA based on the task, on the premise of judging this method was valid, assigned the capital cost to according to the product-capital dependence(PCD) related analysis the method assign to various product according to the analytical method of product-capital dependence(PCD), got the integrate cost information at the end, and optimized the original cost control system, leading the increment value of economy concept to the traditional method of activity-based costing made it sublimate further, also provided a better basis for the governor.Firstly, the conformity between the method of activity-based costing and the increased value of economy offsets the structure diigurement that the traditional method of activity-based costing can’t reflect the usage cost and the opportunity cost of the capital, and provides the complete information of cost for the decision; secondly, amending the profits of accountancy to the economic profits that were advantageous to the investment decision and the earnings valuation through introducing the theory of the incremental value of economy on the contents under the traditional method of activity-based costing, and resolving the problem of the traditional method of activity-based costing can’t be used to the decision of management; again ,integrating the capital cost into task chain of the enterprise through an conformity, urging the target of the task manage of enterprise low cost to promote to the layer that maximizes value of the shareholder from the simplex decline of cost. In a word, assisting the manager to decide a right price of product and assuring the expectant object of payoff based on the conformity system between the ABC and EVA providing the complete information of cost soon;urging the manager to take cognizance of the capital is the precious and limited resource, thus it’s need to be used effectively from the angle of maximizing the value of enterprise.In order to prove the practicability of the above theory, the article took a manufactory of bodywork as an example to carry on a full verification at the end, including the process introduction of craft before the method of activity-based costing was applied, the affirmance of cost, the demarcation of each task center, and the budget of task cost, check, the calculation of cost difference and the analysis of responsibility cost. After finding out reason and fulfilling the responsibility to the task cost difference, and then made use of the calculation knowledge of the fund’s cost rate in the management of finance, computed the cost rate of stock capital of that company, got its capital cost in the end, and assigned the method to various product according to the dependence of product-capital (PCD), made the cost information of various product to be more completely.Through the research and demonstration in the bodywork factory, we can know clearly that the method of activity-based costing gets a bigger improvement opposite the traditional costing method in the cost assign aspect and the mode of the conformity between ABC and EVA carry on a breach of mend at the capital cost aspect ,in a word ,we should see that the local enterprises he already had the condition to apply the method of activity-based costing, along with the competition of market turn to violent gradually, beyond all doubt the advantage of the method of activity-based costing will seem to be more and more outstanding, but the combination between the method of activity-based costing and the incremental value of economy make the cost information that be checked to be more complete, therefore, believing that there will be more enterprise for the usage of the method of activity-based costing in the near future, for the usage of cost control system based on the task combine the increment value of economy to get together.
论文关键词： 作业成本法；经济增加值；整合模式；
Key words（英文摘要）：www.328tibEt.cn the method of activity-based costing；the increased value of economy；integrated mode；
Abstract（英文摘要）：www.328tibEt.cn The cost structure of enterprise’s product has taken place a great variety, the weight of the direct cost has lowered, but the weight of the indirect cost has risen along with the high degree of automatization and computerization of produce and the quick exaltation of the integral global economic since the 1970s. This variety make the traditional costing method difficult to fit, and then numbers of west scholar began a new research about the method of activity-based costing base on the newly scan for the traditional costing system.Now the method of activity-based costing has walked out the hall of theory and joined in the rich and colorful practice of management through the unremitting effort of many experts and scholars. The appearance of activity-based costing was deemed to a revolution of cost accounting. The special cost idea of its "the task consumes resource, the product consumes task" has rectified the fuzzy cost information of the traditional cost accounting system, raised the serviceability of decision of cost information consumedly. Today make a comprehensive view of the research and application about ABC in international, it’s easily to discover that the simplex costing has extended to Activity Based Management(ABM) and the aspects of forecast, decision, budget, control of enterprise at the respect of theory research; the application clime has extended from the initial America, Canada, England to Australia, Asian and Europe; the application vocation has extended from the initial manufacturing to busyness retail, wholesale and finance, insurance, medical treatment, agency of the society(such as accountant office , consultation institution).All in all, the theory research and application of ABC is in the ascendant instance.However see currently, only a few enterprise in our country who adopts the method of activity-based costing to check cost, its main reason lies in the governor of enterprise can not understand the realistic meaning of it clearly, exits bifurcation at the standard for the notarize of cost and has not yet become a set of reasonable of, standard of check system. This check system includes not only the costing in the task but also the forecast budget and the cost of difference with the cost of duty, none but form a set of intact control system the biggest advantage based on task of the method of activity-based costing should bring into play.Therefore, this text takes this as a cut-in point, leads some concept and method that he already matured to the task cost method respectively from the budget, check, the angle of the cost difference calculation and the responsibility cost analysis, and predigests the old check method, and put forward the general cost matrix model based on the task, however although the method of activity-based costing can assign the overhead expenses to the cost object accurately, and perfect the shortage of traditional cost check method, but it only considers the management related cost form of profit and neglect the capital cost in the balance. It will lead the governor to male the fault decision if takes no account of the cost problem of the capital that kinds of cost object occupied.According to the above standpoint, this text again led the concept of the EVA (the incremental value of economy) to the cost control system based on the task, put forward the integrated mode of ABC-EVA based on the task, on the premise of judging this method was valid, assigned the capital cost to according to the product-capital dependence(PCD) related analysis the method assign to various product according to the analytical method of product-capital dependence(PCD), got the integrate cost information at the end, and optimized the original cost control system, leading the increment value of economy concept to the traditional method of activity-based costing made it sublimate further, also provided a better basis for the governor.Firstly, the conformity between the method of activity-based costing and the increased value of economy offsets the structure diigurement that the traditional method of activity-based costing can’t reflect the usage cost and the opportunity cost of the capital, and provides the complete information of cost for the decision; secondly, amending the profits of accountancy to the economic profits that were advantageous to the investment decision and the earnings valuation through introducing the theory of the incremental value of economy on the contents under the traditional method of activity-based costing, and resolving the problem of the traditional method of activity-based costing can’t be used to the decision of management; again ,integrating the capital cost into task chain of the enterprise through an conformity, urging the target of the task manage of enterprise low cost to promote to the layer that maximizes value of the shareholder from the simplex decline of cost. In a word, assisting the manager to decide a right price of product and assuring the expectant object of payoff based on the conformity system between the ABC and EVA providing the complete information of cost soon;urging the manager to take cognizance of the capital is the precious and limited resource, thus it’s need to be used effectively from the angle of maximizing the value of enterprise.In order to prove the practicability of the above theory, the article took a manufactory of bodywork as an example to carry on a full verification at the end, including the process introduction of craft before the method of activity-based costing was applied, the affirmance of cost, the demarcation of each task center, and the budget of task cost, check, the calculation of cost difference and the analysis of responsibility cost. After finding out reason and fulfilling the responsibility to the task cost difference, and then made use of the calculation knowledge of the fund’s cost rate in the management of finance, computed the cost rate of stock capital of that company, got its capital cost in the end, and assigned the method to various product according to the dependence of product-capital (PCD), made the cost information of various product to be more completely.Through the research and demonstration in the bodywork factory, we can know clearly that the method of activity-based costing gets a bigger improvement opposite the traditional costing method in the cost assign aspect and the mode of the conformity between ABC and EVA carry on a breach of mend at the capital cost aspect ,in a word ,we should see that the local enterprises he already had the condition to apply the method of activity-based costing, along with the competition of market turn to violent gradually, beyond all doubt the advantage of the method of activity-based costing will seem to be more and more outstanding, but the combination between the method of activity-based costing and the incremental value of economy make the cost information that be checked to be more complete, therefore, believing that there will be more enterprise for the usage of the method of activity-based costing in the near future, for the usage of cost control system based on the task combine the increment value of economy to get together.
论文关键词： 作业成本法；经济增加值；整合模式；
Key words（英文摘要）：www.328tibEt.cn the method of activity-based costing；the increased value of economy；integrated mode；