基于ERP的作业成本法在证券企业的应用研究

【作者】 张涛；

【导师】 栾庆伟；

【作者基本信息】 大连理工大学 ， 会计学， 2003， 硕士

【摘要】 作业成本法产生于20世纪80年代末，在国外的制造类企业已经有很成熟的应用，正以迅猛的速度向服务行业拓展。国内作业成本法的研究处于起步阶段，刚刚开始在制造类企业进行试点工作，在服务行业的应用研究还相当匮乏，急需开发适合中国国情的作业成本体系。随着ERP的广泛应用，在ERP系统中嵌入作业成本法成为研究的热点。本研究首次把ERP、作业成本法和证券企业结合起来考虑，致力于基于ERP的作业成本法在证券企业应用的研究。 该研究从分析ERP对企业的影响入手，分析了在ERP系统中实施作业成本法的可行性，并提出了基于ERP的作业成本法的新特点。结合证券企业成本的特点，分析了在证券企业应用作业成本的可行性，并且通过借鉴制造业的理论和经验，首次提出了基于ERP的作业成本法在证券企业应用的完整方法。 该研究把理论分析的成果应用于广发证券，选择一个有代表性的营业部作试点，首次把作业成本法与证券企业相结合。从业务流程分析开始，到定义作业，分配成本费用，确定成本动因，最后把营业部的共同成本比较合理的分配到具体客户，建立起一套完整的作业成本核算体系。 该研究提出的基于ERP的作业成本法在证券企业应用的理论和方法，对于证券企业细化成本核算、加强客户关系管理、改善佣金定价方法和绩效评价方法，有很大帮助，同时对作业成本理论本身也是一种丰富和发展。更多还原

【Abstract】 Activity-based costing first appeared in the late 1980s. The method has found wide application in manufacturing enterprises and is quickly developing in service enterprises. In China, researches on ABC in manufacturing enterprises start just not long ago, and few on service enterprises. With the wide application of ERP, it becomes a focus to fix the ABC into the ERP system. This research combines ERP, ABC and securities companies together for the first time. It aims to apply the ABC to securities companies.This research starts from the analysis of effect of ERP on enterprises, analyzes the feasibility of applying ABC to ERP system, and proposes the characteristics of ERP-based ABC. It combines the characteristics of securities companies’ costs, analyzes the feasibility of applying ABC to securities companies. With the help of theory and experiences of ABC application in manufacturing enterprises, this research proposes the complete method of applying ERP-based ABC to securities companies for the first time.This research applies the theoretical analysis results to GF Securities Company, selects a typical branch, and combines ABC with securities companies for the first time. The research starts from the activity processes analysis, then defines activities, allocate costs, determines cost drivers, plausibly allocates the joint cost in the branch to specific clients and build up a complete set of ABC accounting system.This research proposes the theory and method of applying ERP-based ABC to securities companies. It facilitates specifying cost accounting in securities companies, strengthening customer relationship management, improving method of commission pricing and performance evaluation method. It is also an enriching and development of ABC theory.更多还原