联系我们

论文查询结果	返回搜索

论文编号：	10320
作者编号：	2220160462
上传时间：	2018/12/5 22:08:31
中文题目：	作业成本法在KS工业公司的应用研究
英文题目：	Application of Activity-Based Costing in KS Industrial Company
指导老师：	陆宇建
中文关键字：	作业成本法；石油采掘设备；制造费用；成本核算
英文关键字：	Activity Based Costing；Oil extractive equipment；Manufacturing costs；Cost calculation
中文摘要：	2015年5月19日，国务院国发[2015]28号文，颁布了《中国制造2025》，目的是为了解决我国制造业当前面临的内部环境和外部环境带来的挑战。这些年随着市场经济的飞速发展，在国家政策鼓励和支持下，民营企业逐渐兴起，并走上了规范的发展道路。KS工业公司就是一家从事石油采掘设备生产的民营中小型企业。该行业专业程度、机器化程度较高，产品种类、型号繁多，各类产品的生产工艺和所需要的技术服务均有较大差异。原本的完全靠人工工时来分配费用的核算方式，已经逐渐显露出问题。而作业成本法就是经济发展、科技进步的产物，是一种更加完整、高端、合理的成本核算方法。本文首先梳理国内外研究综述，介绍了本文的研究方法、思路、内容以及创新点，然后将作业成本法方面的相关理论进行阐述为后续研究打下理论基础。基于公司业务特点、组织结构、成本核算现状，找出KS工业公司成本核算存在的主要问题，结合KS工业公司实际情况分析实施作业成本法的必要性和可行性。再次为KS公司设计作业成本法核算方案，根据生产特点选取企业某月成本发生情况进行数据分析，并对比作业成本法与传统成本法计算结果，进一步论证作业成本法的科学性，通过数据分析体现出KS公司实施作业成本法的现实意义。最后总结公司实施作业成本法时会面临的实施障碍并提出保障措施。最终得出结论，作业成本法在KS公司有着重要的实践意义，特别是在企业信息化管理水平不断提升的情况下为作业成本法的实施提供了极好的土壤。未来作业成本法核算出的信息将更好的用于企业的各类决策，帮助经营者提升企业管理水平，最终达到提高效益的目的。
英文摘要：	On May 19, 2015, the state council issued “Made in China 2025” in No. 28 document of the state council [2015], aiming to solve the challenges brought by the internal environment and external environment of China's manufacturing industry. With the encouragement and support of national policies, private enterprises gradually emerge and embark on a normative development path. KS Industrial Company is a small and medium-sized private enterprise specializing in the production of oil drilling equipment. As the oil extractive equipment industry is highly professional and electromechanical, indirect expenses become the largest part of the cost structure. Because of this, the original accounting method of assigning indirect expenses by labor hours has gradually revealed problems. Activity-based costing is the product of economic development, time progress and scientific and technological leaps. It is a more complete, high-end and reasonable cost accounting method specially developed to solve this contradiction. The dissertation introduces the domestic and foreign studies, and formulates the research methods, ideas, structures and innovation points, then elaborates the relevant theories of activity-based costing to lay a theoretical foundation for the subsequent research. Based on the case company's business characteristics, organizational structure and current situation of cost accounting, the main problems in cost calculation of KS Industrial Company are found out, and the necessity and feasibility of implementing activity-based costing in KS Industrial Company are analyzed. Once more, design an accounting scheme of activity-based costing. According to the production characteristics, select particular ordered products for data analysis to compare the results of activity-based costing method with traditional costing method, and further demonstrates activity-based costing method is scientific. By data analysis, show the practical significance of carrying out activity-based costing method in the KS Company. Summarize the obstacles when the company carries out the activity-based costing method. And the supporting measures were proposed. Finally, it is concluded that activity-based costing has important practical significance in KS company, especially providing excellent soil for the implementation of activity-based costing in the context of constantly improving enterprise informatization management level. The information calculated by the future activity-based costing method will be better used in various decisions of enterprises, helping operators to improve their management level and finally achieve the goal of improving benefits.
查看全文：	预览  下载(下载需要进行登录)