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论文编号：	10249
作者编号：	2220130911
上传时间：	2018/6/15 8:00:51
中文题目：	作业成本法在R医疗器械公司的应用研究
英文题目：	Study on the Application of Activity-Based Costing in R Medical Devices Company
指导老师：	陆宇建
中文关键字：	制造企业；作业成本法；成本核算；成本动因
英文关键字：	Manufacturing Enterprises；Activity-Based Costing；Cost Accounting；Cost Driver
中文摘要：	随着制造业市场环境的变化，消费者对产品的需求日趋多样化和个性化。制造企业在转型升级后，面对日臻激烈的市场竞争环境，企业经营管理面临新的机遇与挑战，企业为了适应环境变化，需要进行必要的财务管理变革。成本管理作为财务管理的核心之一，肩负重要的变革任务。现代制造业的制造费用增长明显，人工费在其中所占的比重逐渐下降，而传统的成本计算方法进行的产品核算，不能真实地反映产品成本信息。R公司是一家医疗器械制造商，主要产品种类繁多。随着企业的技术进步，公司生产自动化水平显著提高。但不容忽视的是，近年来，受市场竞争等多种因素影响，公司产品单价逐渐下降，盈利能力下降。公司如何采取有效的成本控制方法，合理控制产品成本，实现价值最大化，已成财务管理中的当务之急。本文运用案例分析方法，以作业成本法基本理论为切入点，分析R公司成本核算现状，着重剖析R公司成本核算中存在的成本核算观念比较滞后、成本管理方法不够合理、产品成本信息失真等问题，对R公司应用作业成本法的必要性与可行性进行分析。根据作业成本法的原理，在对R公司工艺流程分析的基础上，对作业成本法在R公司中的应用进行深入探讨，将以作业成本法在R公司中的应用结果与传统计算法进行比较分析。结果表明，作业成本法对产品成本核算的信息更加准确，有利于公司进行产品定价决策和预算决策，有助于公司实施有效的成本控制，是一种先进的成本控制方法，适合R公司进行成本核算。并提出保障R公司作业成本法实施的相应建议，构建R公司新的成本核算模式。本文的研究可以改变企业落后的成本核算观念,提高企业成本核算的准确性,为企业运用作业成本法进行成本核算和实施成本控制提供一定的指导与借鉴。对于降低企业财务风险，提升制造企业应用作业成本法的成功率等，增强企业竞争能力都有积极的现实意义。
英文摘要：	With the change of manufacturing market environment, consumer demand for products is becoming more diversified and personalized. After the transformation and upgrading of manufacturing enterprises, facing the new market environment, enterprise management is facing new opportunities and challenges. Market competition is becoming more and more intense, consumer demand diversification, enterprises in order to adapt to changes in the environment, need to carry out the necessary financial management changes. Cost management, as the core of financial management, shoulders the important task of reform. The manufacturing cost of modern manufacturing industry is increasing obviously, and the proportion of labor cost is decreasing gradually however, the traditional cost calculation method of product accounting can not truly reflect the product cost information. R company is a medical device manufacturer with a wide range of products. Along with the enterprise's technical progress, the company's production automation level has improved significantly. But it should not be ignored that in recent years, influenced by market competition and other factors, the unit price of the company's products has gradually declined, and its profitability has declined. How to take effective cost control method, reasonably control product cost and realize value maximization has become an urgent matter in financial management. This dissertation analyzes the current situation of R company's cost accounting by using the methods of literature analysis, statistical analysis, practical cases and theoretical analysis, focusing on the problems of lagging cost accounting concept, advanced cost management methods, distortion of product cost information and so on, and analyzes the necessity and feasibility of applying activity-based costing to R company According to the principle of activity-based costing, based on the analysis of process flow of R company, taking the production practice of R company as an example, the application of activity-based costing in R company is deeply discussed, and the application results of activity-based costing in R company are compared with the traditional calculation method. The results show that activity-based costing (ABC) is more real for product cost accounting information, which is conducive to product pricing decision-making and budget decision-making, and to the implementation of effective cost control. ABC is an advanced cost control method, which is suitable for R company to carry out cost accounting. And put forward the corresponding suggestions to ensure the implementation of the activity-based costing method of R company, and build a new cost accounting model of R company. The dissertation can change the backward cost accounting concept of enterprises, improve the accuracy of enterprise cost accounting, and provide some guidance and reference for enterprises to use activity-based costing for cost accounting and cost control. To reduce the financial risk of enterprises, improve the success rate of manufacturing enterprises in the application of activity-based costing, and enhance the competitiveness of enterprises have positive practical significance.
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