【作者】 吴虹雁；

【导师】 王开田； 王怀明；

【作者基本信息】 南京农业大学 ， 农业经济管理， 2003， 硕士

【摘要】 企业经营环境的巨大生变化，使得以“数量为基础”的传统成本分摊方法不能正确反映产品的消耗，失真的产品成本信息造成企业经营决策的失败。以计算机为中心控制手段的现代企业生产正由少品种、大量生产转向多品种、少量生产，消费者个性化消费需求使得企业频繁地根据订货的不同而变换生产，重复作业大大减少，传统成本会计中采用标准成本对产品成本实施控制及差异分析的功效正逐渐失去。与此同时，物流成本在企业产品成本管理中占据重要位置。但现行成本会计核算不利于企业对所发生的各种物流费用做出全面的计算与分析，企业无法全面把握物流成本，合理评价物流绩效。本研究从传统成本会计与现代企业经营环境的不适应以及由此导致的不良后果出发，系统分析了现代企业成本管理创新的动力。本文认为：信息技术革命推动企业生产向高度自动化发展，促进企业管理理念转变。消费者消费观念的变革促使企业生产方式发生根本转变，产品成本构成发生巨大变化，企业因而对成本管理创新提出要求。追求价值最大化是企业成本管理创新的根本动力，因为成本是决定企业利润簿厚的最关键因素。 本文采用实证分析的方法，力图通过对具体企业一定时期的生产作业成本、物流成本等进行案例剖析，分析比较“作业成本法、成本企划、物流成本管理创新”方法与传统会计学成本计算方法之间结果差异，用案例剖析数据揭示传统成本会计在企业产品成本核算、控制中的失真与局限性，分析“作业成本法、成本企划、物流成本管理创新”方法是如何真实反映产品成本形成、控制过程的，体现企业成本管理创新方法在现代企业经营管理中的优势与作用。在研究方法上，针对企业案例中的相关财务数据，分别采用以“数量”为基础的传统成本会计和以“作业”为基础的作业成本法计算、分析产品成本，比较并剖析两者的结果差异，进而探寻“作业成本法”促使企业改善其生产作业的成本动因；研究现代企业生产经营中如何采用“成本企划”方法合理有效地从产品开发、企划的“源头”管理控制产品成本，分析比较中国企业目标成本管理与日本企业“成本企划”的异同；通过对具体企业一定时期内的物流成本进现代企业成本管理创新研究行案例剖析，分析物流成本管理创新方法如何从支付形态别、机能别、适用范围别把握控制企业物流成本，合理评价其物流绩效。通过案例剖析与实证分析，本文认为: “作业成本法”为企业生产经营提供真实的产品成本信息，促使企业改善“增值作业”消除“不增值作业”;“成本企划”控制产品设计、开发的“源头”，是一种积极的“事前控制”的现代企业成本管理思想;“物流成本管理创新”方法促使企业改善物流管理现状，合理调配商品。毫无疑问，现代企业成本管理创新方法将在企业生产经营的决策分析、产品成本的控制改善方面发挥传统成本会计无法取代的作用.更多还原

【Abstract】 Great changes of environment in enterprises have made traditional cost accounting which was based in amount could not reflect the consumption of products, the distorted information of products lead to enterprises be defeated in management decision-making. Modern enterprises which manufacture is dominated by computers are turning their style of producing from a few variety and mass-produce to more variety and few production. The demands of individual consumers are making enterprises switching their production continually and repeated busywork is reducing greatly, so the efficacy of controlling the cost of product by traditional cost accounting is disappearing gradually. On the same time, logistical cost is playing an important part in cost management, but cost accounting nowadays making against enterprises grasp their logistical cost and evaluate logistical performance. The study analyses the kickback of traditional cost accounting and the motive of cost management innovation. In the point of view, communication revolution and individual consumers driving enterprises changing their style of manufacture to automating, promoting their management, the contain of product cost have changed too, so enterprises have to transit their cost management. Pursuing the most value is the motive of cost management, because cost is the decision of profit.This issue try to analyze activity costing, logistical costing and so on which were happened in the enterprise by demonstration, and try to compare the difference between Activity based costing, Target costing, Logistical costing and traditional cost accounting, it also try to point out the distortion and localization of traditional cost accounting, show out how modern enterprise cost management methods reality reflect the produce cost. On the means of study, this issue calculate and analyze the financial affairs not only by traditionalcost accounting which was based amount but also by ABC, compare their difference and try to explore how ABC improve producing activities. It wants to find out how the enterprise adopt Target costing to layout product, compare the similarities and differences between China and Japan. It also tries to analyze logistical cost by calculating the item, department and function, promote enterprises to hold their real logistical cost. After these demonstration, the issue figure out that Activity based costing can provide real information of product cost and promote enterprises improve their activities. Target costing is an advanced idea that can control product cost beforehand. Logistical cost management innovation make enterprises reforming their logistical management, preparing commodities in reasons. It is out of questions, modern enterprises cost management innovation can take an unable substitutional function both in promoting production and improving costing.更多还原