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论文编号：	10486
作者编号：	2220160451
上传时间：	2018/12/6 17:04:53
中文题目：	估时作业成本法在HT互联网企业的应用研究
英文题目：	Research on the Application of Time-Driven Activity-Based costing in HT Internet Enterprises
指导老师：	张继勋
中文关键字：	互联网企业；作业；时间方程；估时作业成本法；产能成本率
英文关键字：	Internet enterprise;activity;equation of time ;Time-driven activity-based cost;Time cost rate
中文摘要：	本文以亨通集团产业互联网电商平台作为案例，试图通过对互联网企业的特点进行研究，摸索建立估时作业成本管理在互联网平台型企业应用的理论框架。互联网平台型企业最大特点就是存在着商业模式快速迭代，业务流程频繁调整；其次就是平台客户个性化需求，导致平台辅助性成本费用高；另外，互联网平台业务增长快，带来的各种辅助性成本费用的快速增长。这就要求有一个成本管理的方式互联网平台企业能够适应这种业务模式多变，业务流程复杂，且能够及时准确核算边际成本。而估时作业成本法是一种将企业资源按部门计算产能成本率，再按成本对象所消耗的资源的时间量通过建立时间方程的方式直接对成本对象进行资源分配的成本核算方法。该方法由于通过时间方程模型进行成本分配，方程中成本对象的参数可随业务流程变化而及时调整，能够适应互联网企业复杂多变的环境，在互联网企业创新商业模式时及时核算新的商业模式的边际成本，为互联网企业商业模式创新提供数据支撑。估时作业成本法涉及参数少，在企业实施便捷，估时作业成本法仅需要在公司业务基础上得出作业产能、产能成本率及统计作业数量三个参数，就能按照估时作业成本模型核算成本。估时作业成本法在企业实施成本低，只需要在企业现有信息系统上建立估时作业成本模型就能快捷核算成本。
英文摘要：	This paper takes Hengtong Group Industrial Internet E-Commerce platform as an example and tries to establish a theoretical framework for the application of Time-driven activity-based cost(TDABC) management in Internet platform enterprises through the study of the characteristics of Internet enterprises. Internet platform enterprises are characterized by rapid iteration of business models and frequent adjustment of business processes; secondly, the personalized needs of platform customers lead to high cost of platform support; in addition, Internet platform business grows rapidly. A rapid increase in the cost of various ancillary costs. This requires that there is a way of cost management that the Internet platform enterprises can adapt to the changeable business model, complex business processes, and timely and accurate accounting of marginal costs. The Time driven activity-based costing method (TDABC) is a cost accounting method which calculates the productivity cost rate according to the department of the enterprise resources, and then directly allocates the cost resources to the cost objects by establishing the time equation according to the amount of the resources consumed by the cost objects. Because the cost is allocated by time equation model, the parameters of cost object in the equation can be adjusted in time with the change of business process, which can adapt to the complex and changeable environment of Internet enterprise. The marginal cost of the new business model is calculated in time when the Internet enterprise innovates the business model, which provides the data support for the innovation of the business model of the Internet enterprise.Time driven Activity-Based costing (TDABC) involves few parameters and is convenient to be implemented in enterprises. Time driven Activity-based costing only needs to obtain three parameters on the basis of the companyundefineds business, namely, the production capacity, the cost rate of production capacity and the number of statistical activities. The cost can be calculated according to the Time driven activity-based cost model at the time of estimation. The cost of Time driven activity-based costing is low in the enterprise, so it is necessary to establish the cost model on the existing information system to calculate the cost quickly.
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