作业成本法在制造企业中的应用研究

【作者】 平震宇；

【导师】 岳意定；

【作者基本信息】 中南大学 ， 工商管理， 2007， 硕士

【摘要】 本文对作业成本法的最新理论及应用实践进行了系统分析,通过比较作业成本法与传统成本法的联系和区别,得出作业成本法与传统成本法都有其相适应的环境和特定条件,两种成本核算体系中对直接费用的处理一致,两者相互融合是一种现实的成本核算体系,但是作业成本法由于先汇集各个作业中心消耗的各种资源,再将各作业中心的成本按各自的作业动因单独计算其分配率,最后把该作业的成本分配到每一种产品,因此更具有准确性。在当今企业对成本控制的要求以及市场竞争的加剧,如何控制和分配间接费用对企业决策来讲更有其重要性,作业成本法适应了这种要求;本文又通过对我国制造企业实施作业成本法进行必要性和可行性分析研究,以及在国内外应用的现状分析得出在我国制造企业中开展作业成本法很有必要;之后本文结合我国制造企业在实施作业成本法过程中存在的问题进行了深入研究,提出作业成本法核算体系的设计原则、业务程序和内部控制要点,这对实际工作有现实的指导意义;最后为进一步推进作业成本法在我国的实施,又进一步对作业成本法在上电电气集团的实施进行了应用实践研究,总结了成功实施作业成本法的关键因素和推广措施。更多还原

【Abstract】 In this paper, the latest theory and pratical application about the manufecturing cost accounting method is analysed systematically. By comparing the manufecturing cost accounting method and the traditional cost accounting method, it is indentified that both methods requir their suitable environments and special situations. According to both methods the process to direct expense is the same, and the both methods connected with each other is a whole cost accounting system, but the manufecturing cost accounting method is more accurate for collecting all consumed resource by all manufecturing centres and allocating the manufecturing cost to every product by its individual rate gained through its motivation. Today, it is more important for enterprises to control and allocate indirect expense because of requiring about cost controlling and raising market compentence, then the manufecturing cost accounting method fit these requirings. And in this paper, it is concluded that it is very necessary for manufecturing enterprises in our country to use the manufecturing cost accounting method by analysing and researching the necessity and feasibility of the manufecturing cost accounting method, and by analysing application of this method all over the world. And then, in this paper, connecting with the problems occurred during the process of the application of the manufecturing cost accounting method, the research is advanced deeply, and it is pointed out that the designing principle, transaction procedures and internal controls of the the manufecturing cost accounting method, and it is meaningful for guiding the practice. Finally for promoting indeed the application of the manufecturing cost accounting method in our country, more much research and application about the manufecturing cost accounting method is advanced in shanghai electricity instrument group, and the key elements and measures for expanding the manufecturing cost accounting method are summerized.更多还原