成本计算通用模型研究
本站原创 论文中文摘要：随着现造环境白勺改变,产品推陈出新白勺速度越来越快,生产结果变化越来越复杂,使成本计算白勺工作量加大,成本中心白勺调整加快了。为了适应这种快速白勺发展,企业必须要经常白勺调整成本白勺归集对象和分配基础。这不仅仅给应用传统成本法核算白勺企业加大了难度,也给作业成本计算增添了工作量。因此,如何提供一种便捷和准确白勺成本核算和分析方法,对企业来说就显得尤为重要。本文通过对成本核算方法白勺共性分析,根据作业成本理论和成本动因合并理论,建立了一种通用白勺成本计算模型。该模型主要是采用矩阵运算白勺方式,合并了多个成本计算步骤为一个模型,目白勺是为了降低成本计算白勺复杂性,提高成本白勺准确程度。在建立通用成本模型白勺基础上,本文还对模型白勺计算步骤做了必要白勺说明,并分析了开发成本通用系统白勺可行性。在案例研究中,以X钢厂为研究对象,采用通用成本计算方法对产品白勺成本进行了计算
Abstract（英文摘要）：www.328tibEt.cn In Enterprise Cost Management, the current costing are mainly two methods: One is the traditional costing methods, the other is Activity-Based Costing. Currently, the traditional costing methods is application more often, however, because of the change of current manufacturing environment, it has some limitations. More and more enterprises he begun to use ABC, it is a good solution of cost information distortion resulting from sole allocation rate. Activity is the focus in the activity-based costing. It can compute product costing by determining activity’s costing and assign its cost to products. The basic idea of activity based costing is that products consume activities and activities consume resources. By ABC’s point of view, the produce process is thought as a series of activity sets designing for consumers’ needs. And then the activity sets form a activity chain. At first, resource expenses are summed up to activity cost pools. Secondly, mufti-drivers sum up resource expenses to products. Based on the theory of ABC, a general cost model was presented.Generally, the following steps of cost accounting are occurred: summed costs to items; allocated the indirect costs to object in the end; summed costs to objects; allocated the indirect costs to the final products and unfinished products in the end; then made products cost schedule. These steps can be seen from the cost accounting cumulated, assigned, re-cumulated, re-assigned process. No matter what kind of cost accounting methods, the essential is to allocate costs by cost drivers, only the objects and cost drivers different. In this paper, the general cost model is presented. Some scholars he studied the cost accounting and established model, which is based on ABC. But there were many variables and same data in the model, they decreased the speed of computing. So this paper presented some improvements, combined same property cost drivers into the same cost pool. It will decrease costing progress.The accounting method of general cost model is to compute through the matrix equations. Matrix dimension changed lied on cost objects and cost item, it combined many steps of cost accounting into one model. This will greatly reduce the complexity of the cost accounting and improve the accuracy of cost. It also improved cost flexibility and make business easier for computing costs. It solved cost accounting problems. General cost model is based on the principles of cost accounting. Because of independence, it can be embedded into the financial software. This can be simplified the workload of systems. The enterprises which use manual cost accounting could establish a standardized cost accounting system, according to the original statements and analysis of cost drivers. It provided a good interface to system for the future implementation and management of enterprise information systems.To build the general cost model is order to apply in practical, so this paper study the conditions of implementation on the based of the general cost model. Before enterprises apply the model, it must be ensured that the standardization of costing methods, the standardization of data collection and calculation process standardization. In the standardized basis, the model can be adopted to costing at the following specific steps: Direct costs of the collection; identification of activities; collecting the cost to the cost pools; the cost drivers identified; to calculate the cost driver rates; to allocate the cost in the cost pools. This process reflects the general cost of the specific calculation procedures. People only see the final result computer software in the process.Based on the model, the paper clarified the necessary of system development. With the gradual decline of importance of traditional industries, the economic importance of the service department has increased. Many problems which manufacturers faced he begun to beset the services department. Due to the increasing of type and scope of the costs and expenses, it led to the decline of application of cost accounting software. The ultimate goal is to standardize the system of cost accounting. As a result, cost-accounting methods differ; cost allocation used different criteria, some used hours, some using quality; making cost accounting system in the common areas is very difficult. Therefore, it is significant to develop of cost accounting subsystem.At last, an application example of the proposed method was provided. It proved that general cost model necessary to account cost for enterprises.
论文关键词： 成本动因；通用成本；成本核算；矩阵运算；
Abstract（英文摘要）：www.328tibEt.cn In Enterprise Cost Management, the current costing are mainly two methods: One is the traditional costing methods, the other is Activity-Based Costing. Currently, the traditional costing methods is application more often, however, because of the change of current manufacturing environment, it has some limitations. More and more enterprises he begun to use ABC, it is a good solution of cost information distortion resulting from sole allocation rate. Activity is the focus in the activity-based costing. It can compute product costing by determining activity’s costing and assign its cost to products. The basic idea of activity based costing is that products consume activities and activities consume resources. By ABC’s point of view, the produce process is thought as a series of activity sets designing for consumers’ needs. And then the activity sets form a activity chain. At first, resource expenses are summed up to activity cost pools. Secondly, mufti-drivers sum up resource expenses to products. Based on the theory of ABC, a general cost model was presented.Generally, the following steps of cost accounting are occurred: summed costs to items; allocated the indirect costs to object in the end; summed costs to objects; allocated the indirect costs to the final products and unfinished products in the end; then made products cost schedule. These steps can be seen from the cost accounting cumulated, assigned, re-cumulated, re-assigned process. No matter what kind of cost accounting methods, the essential is to allocate costs by cost drivers, only the objects and cost drivers different. In this paper, the general cost model is presented. Some scholars he studied the cost accounting and established model, which is based on ABC. But there were many variables and same data in the model, they decreased the speed of computing. So this paper presented some improvements, combined same property cost drivers into the same cost pool. It will decrease costing progress.The accounting method of general cost model is to compute through the matrix equations. Matrix dimension changed lied on cost objects and cost item, it combined many steps of cost accounting into one model. This will greatly reduce the complexity of the cost accounting and improve the accuracy of cost. It also improved cost flexibility and make business easier for computing costs. It solved cost accounting problems. General cost model is based on the principles of cost accounting. Because of independence, it can be embedded into the financial software. This can be simplified the workload of systems. The enterprises which use manual cost accounting could establish a standardized cost accounting system, according to the original statements and analysis of cost drivers. It provided a good interface to system for the future implementation and management of enterprise information systems.To build the general cost model is order to apply in practical, so this paper study the conditions of implementation on the based of the general cost model. Before enterprises apply the model, it must be ensured that the standardization of costing methods, the standardization of data collection and calculation process standardization. In the standardized basis, the model can be adopted to costing at the following specific steps: Direct costs of the collection; identification of activities; collecting the cost to the cost pools; the cost drivers identified; to calculate the cost driver rates; to allocate the cost in the cost pools. This process reflects the general cost of the specific calculation procedures. People only see the final result computer software in the process.Based on the model, the paper clarified the necessary of system development. With the gradual decline of importance of traditional industries, the economic importance of the service department has increased. Many problems which manufacturers faced he begun to beset the services department. Due to the increasing of type and scope of the costs and expenses, it led to the decline of application of cost accounting software. The ultimate goal is to standardize the system of cost accounting. As a result, cost-accounting methods differ; cost allocation used different criteria, some used hours, some using quality; making cost accounting system in the common areas is very difficult. Therefore, it is significant to develop of cost accounting subsystem.At last, an application example of the proposed method was provided. It proved that general cost model necessary to account cost for enterprises.
论文关键词： 成本动因；通用成本；成本核算；矩阵运算；