【作者】 王雪雁；

【导师】 乔忠；

【作者基本信息】 中国农业大学 ， 管理科学与工程， 2002， 硕士

【摘要】 随着中国加入WTO，企业和市场正日益全球化，企业面临的竞争将日趋激烈，为了在竞争中求得发展，企业必须应用高新技术，生产多样化的产品满足顾客的需要，因此，企业面临全新的制造环境促使了作业成本控制的产生与发展。 本论文是在充分研究了国内外有关成本控制理论与文献的基础上，吸取先进的成本控制经验与成果，初步建立了作业成本控制理论，并将理论应用于实践。 作业成本控制流程包括成本控制标准的制定、成本差异计算与分析、作业中心业绩考核和作业管理。具体地讲就是根据市场确定出产品的目标成本，倒推出成本控制的标准，特别强调这种标准是动态的标准，它是随市场不断变化的，以反映新的条件和新的目标：然后，利用作业成本法计算出产品与作业的实际成本，计算标准与实际成本的差异并进行分析。最后，作业中心既是成本汇集中心也是责任考核中心，用档次成本法对作业中心进行考核，实行成本否决制。进行作业管理，进一步降低产品成本，更有效、更有针对性地达到成本控制的目标。 将作业成本控制理论应用于北京水工机械厂，进行了理论的适用性与可行性的研究。通过对作业成本控制理论及其在工厂中应用的研究得出结论：作业成本控制是符合先进制造环境的一种新型的成本控制方法，尽管目前在我国采用作业成本控制的条件还不太成熟，但不能否认作业成本控制是未来成本控制的发展趋势。更多还原

【Abstract】 The market in China is global more and more in company with our county’s being admitted to WTO and the competition among enterprises becomes severe increasingly. In order to be success in the competition, an enterprise must introduce new and high technologies and manufacture diversified goods to meet the diverse needs of consumers. Therefore, the Activity-Based Costing Control comes into being and develops in the new conditions of the manufacturing industry in future China.On the basis of wide research on theories and literatures of cost control at home and abroad, the theory of Activity-Based Control is established and applied to practice in the thesis.The theory of Activity-Based Control include several aspects, such as the establishment of cost control standard, calculation and analysis of the costing variances, the performance evaluation of Activity Center and Activity-Based management. The target cost of the competitive products is ascertained in advance according to the market, and then the standards of Activity-Based Cost Control are deduced. Standards changes are important as they may follow the fact of the real market in order to reflect the new conditions and targets. Then the actual cost of products and Activity is calculated through activity-Based costing and the cost variance between the standards and the actual cost is analyzed. Finally, the Activity Center is not only the cost center of Interval Cost but also the center of performance evaluation. The Activity Center is evaluated by Interval Cost Method. Reducing the cost ofactivities, the Activity-Based Cost control is more effective and pertinent to control the cost of an enterprise.The theory of the Activity-Based Cost Control is applied in water-pipe shop of Beijing hydraulic Machine Factory, and the result indicates that the theory is applicable and practicable. On the basis of study and application of the theory of Activity-Based Cost Control, the following conclusion can be drawn. The Activity-Based Cost Control is an advisable method for highly automatic advanced manufacturing environment of modern enterprises. The conditions for the application of Activity-Based Cost Control in China is immature, but the trend to apply Activity-Based Cost Control is evident更多还原