【作者】 王起闻；

【导师】 田中禾；

【作者基本信息】 兰州大学 ， 会计学， 2009， 硕士

【摘要】 由于企业经营环境越来越复杂和多变,企业需要一套能及时准确反映这些变化的成本管理系统。学术界在过去的二十多年来一直将其研究重点放在了美国作业成本法ABC上,很少有人关注德国成本会计GPK。但是随着时间推移,ABC在应用过程中暴露了各种弊端;而GPK已在德国企业中成功实施了几十年,显示出顽强的生命力。在此背景之下,本文通过对德国典范会计方法GPK和美国作业成本法ABC的研究,结合二者有益之处,形成耦合的成本管理系统。目的在于引进国外先进成本方法的同时,加强适合我国国情的成本管理方法的研究,不断提高我国的成本管理水平,旨在探索出一套有益于我国成本管理实务的新做法。本文共分为六部分,其中:第一部分是引言,说明了本文的研究背景、研究意义和国内外文献回顾。第二部分是GPK的基本理论,首先从德国的会计制度和会计环境谈起,对GPK的相关概念和实务流程进行了介绍,最后分析了GPK成功推广的原因。第三部分简单介绍了ABC的基本理论。第四部分是GPK和ABC的耦合成本管理系统研究,也是本章的重点。在GAK和ABC比较分析的基础上,以GPK现有的预算和成本绩效管理系统为基础,把ABC作为补充工具与其耦合,构建出一个短期与长期决策相结合,纵向与横向绩效管理相结合的新型且具有可操作性的成本管理系统,目的是解决GPK对非单位层次作业成本处理模糊、ABC对企业预算和绩效考核薄弱等问题,旨在探索出一套有益于我国成本管理实务的新做法。第五部分是对耦合系统的应用分析,对这个耦合系统应用的先决条件、实施应用的影响以及推广时应注意的问题进行了研究。第六部分讨论了耦合系统对我国成本管理会计的一些启示。更多还原

【Abstract】 Since the situation facing enterprises is becoming more complex and changeable, a new system which can reflect the changed situation is needed. However, academician focused on the study of American ABC, rather than Germany GPK in the past twenty years.And many defects have been shown when applying ABC in practice gradually. But GPK has been used practically for several decades, and show a powerful ability.With regard to above, this article studied GPK and ABC, combine the two’s advantages to couple a new cost management system which is suitable for Chinese practice, by introducing modern methods abroad and improving cost management continuously. Six parts were exhibited as following:Chapter One discussed the research background, meaning,and reviewed former materials home and abroad.Chapter Two illustrated the fundamental principles of GPK, starting from the accounting institution and circumstance of German, then analysing relevant concepts and how to perform it and why it is can be implemented successfully.Fundamental principles of ABC is shown in Chapter Three simply.Chapter Four is a crucial part, comparing ABC and GPK and regarding ABC as a complementary method to couple the two to establish a new cost system based on the existing budget and performance evaluation system of GPK, which is easer to be applied because of both short-term and long-term decision consideration, both parallel and vertical performance evaluation. The new system can allocate nonunit level cost accurately, strengthen the budget and performance evaluation system.Chapter Five analysed the precondition and affluence of GPK and what should be considered when applying.What lessons we can draw from the coupling system for our country are shown in Chapter Six.更多还原