【作者】 刘慧芬；

【导师】 郝继陶；

【作者基本信息】 武汉理工大学 ， 会计学， 2002， 硕士

【摘要】 加入WTO后，我国企业将不得不面临着全球竞争的新形势，对于新型管理模式的探索已成为企业探求持续发展之路的关键。作为一种管理新思想，作业成本理论得到了管理者普遍的关注。本文以作业成本的基本理论为起始点，立足于我国发展与国际接轨面临的现状，就作业成本会计体系的设计进行了具体、深入的探讨，共分为五部分。 从作业成本会计的产生入手，本文第一部分对作业成本会计的发展历程进行了分析和阐述，并进一步评价了作业成本会计的应用。作业成本会计是不同于传统的管理模式，国内外企业应用与试点经验表明，公司应理智地选择自己的会计方法，探索一套符合自身的运行规范。 接着本文阐释了作业成本会计的概念体系，主要包括基本概念和作业成本的计算过程，这为作业成本会计理论打下了必要的认识基础。 第三部分是本文的主体——作业成本会计体系的设计。该章主要从三方面考虑：框架设计、系统设计和账表体系设计。立足于企业对成本信息和初始系统设计的要求，框架设计主要在于明确企业会计信息系统的特点对于这一模式的支持程度，进而决定作业成本会计体系建立的可能性和必要性。而系统设计则要求在充分了解企业特点和应用条件的基础上，通过作业的认定与整合，对作业链进行描述，从而提高成本会计制度设计的可操作性。在账表体系的设计上，既要体现与传统模式的衔接，又要全面反映作业消耗资料、产品消耗作业这一过程。根据作业成本会计的特点，账表体系主要有凭证设计、账簿设置和报表体系。 第四部分通过实例，对作业成本计算过程进行了较为详尽的分析，同时，也可以从中对作业成本体系设计的思路有一个清晰的把握和理解。 第五部分着重于作业成本会计在我国的适用性探讨。作业成本会计在我国企业财务会计中运用是可行的，总体上是符合会计制度的，但同时它又与现行会计惯例存在一定的冲突，也是至今难以广泛应用的症结所在。文章最后分析了我国运用作业成本会计的发展机遇，并对其应用推广中存在的问题提出建设性的意见，对实践有一定的指导意义。 本文的主要着眼点是，立足于我国目前企业现状和作业成本基本理论，开展适合于我国企业的作业成本会计制度的探讨，同一切优秀的方法一样，作业成本理论也需要结合实践不断加以完善和修正。虽然我国目前还处于试点阶段，但相信本文的论证会对作业成本会计在我国企业中的应用起到抛砖引玉的作用，其未来必将是光明的。更多还原

【Abstract】 After China enter into WTO,our enterprises will have to confront global competition. Therefore,in the opinion of managers,seeking new management model has become the key of sustainable development.Using the principal theory of activity-based costing as a springboard,this paper makes tangible -,deep researches on the design of ABC accounting system ,based on the condition in the international environment of our country’s -progress,which is composed of five chapters.Starting with the origin of activity-based costing,chapter one focuses on reviewing the evolution of ABC and evaluating its application status. ABC accounting is a management model differential from traditional one. Foreign and our country’s experiences indicate that companies should choose their accounting method intellectually,and probe a set of operation criterion according to their need.Chapter two explains the concept system of ABC accounting and calculating process,which paves the way to understand the theory of ABC.Chapter three focuses on the design of ABC accounting,including three aspects:frame designing,system designing,cost report designing. Based on company’s demand on cost information and elementary system designing,the main task of frame designing is to make sure whether they are suitable and possible to establish ABC accounting system. System designing require a full knowledge of enterprise’s characteristic,and description of activity chain,which is to improve maneuverability of ABC system. Ledger and cost report designing demand its system embody the link between activity-based concept and traditional costing. Owing to this,the part includes source document designing ,account book designing,cost report designing.Upon example,chapter four gives a detailed analysis on the ABC calculation process,which can help to understand the idea of the design of ABC accounting system.Chapter five emphasizes on the applicability of ABC accounting in our country. The author think ABC accounting is in line with accounting system on the whole. On the other hand,some conflicts with current accounting convention also exist. In the end,the paper focuses on its applicable opportunity in our country,and gives some constructive advice on relative issues.The emphasis is on the design of a set of activity-based accounting system,which is suitable to our country’s enterprise. Although ABC still in its experimental period in our country,like any excellent method,they should make continuous improvement via experiments. Therefore,we have optimistic reason to believe its bright future through this paper’s discussion.更多还原