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论文编号：	11088
作者编号：	2320170773
上传时间：	2019/12/6 10:01:23
中文题目：	作业成本法在L矿业公司的应用研究
英文题目：	Research on Application of Activity-Based Costing in L Mining Company
指导老师：	王志红
中文关键字：	作业成本法；作业成本；产品成本；成本计算
英文关键字：	Activity-based costing；Activity cost；Product cost；Cost accounting
中文摘要：	矿业作为大型资本密集型产业，在我国的经济建设中发挥了重要的作用。随着信息共享与开采技术的推进，矿业企业之间的竞争变成成本之间的竞争，原来传统的成本核算方法已经不能够满足矿业企业对成本精确性的需求。而作业成本法的出现及广泛的成功应用，给我国矿业企业的成本核算带来了新思路。在矿业企业中，作业成本法仍处于实践试点阶段。本文从研究背景入手，阐述了作业成本法的相关理论及在矿业企业中应用的重要意义。本文以L公司为案例研究对象，深入企业调查，分析企业的成本管理现状，发现L公司现行的成本管理办法存在预算无法精确到作业、事中监控缺失、事后排查难以开展、产品定价不合理和绩效考核不科学的问题。而出现这些问题的根本原因，是因为L公司现行的成本管理方法不足以为成本管理提供详尽的成本信息，且存在制造费用分配不合理的现象。考虑到作业成本法可以较好解决L公司所面临的成本管理问题，本文将作业成本法引入L公司，分析了L公司实施作业成本法的必要性和可行性。本文将作业成本法与矿业企业生产工艺流程相结合，为L公司设计了具体实施方案。首先细致地划分了13个作业中心，并将各类资源进行归集，选取合理的成本动因将制造费用分配到作业成本中，再根据不同产品对作业的不同消耗，利用真实数据计算出L公司2018年度的锌精矿和铜精矿的单位产品成本。通过对作业成本的深入分析，本文对L公司生产经营提出了具体的建议，可以帮助企业改善经营流程、提高成本管控水平。同时通过对产品成本的分析，论证作业成本法可以有效帮助L公司解决间接费用分配不合理的问题，得到更为真实的产品成本。通过本文的研究，期望能够为作业成本法在我国矿业企业的应用发展提供一定的借鉴，并为今后作业成本法的研究方向提供有一定价值的参考。
英文摘要：	As a large capital-intensive industry, mining plays an important role in Chinese economic construction. With the advancement of information sharing and mining technology, the competition among mining companies has become a competition between costs. The traditional cost accounting methods can no longer meet the demands of mining companies for cost accuracy. The emergence of the activity-based costing method and its extensive successful application have brought new ideas to the cost accounting of mining companies in China. In mining companies, the ABC method is still in the pilot phase of practice. Starting from the research background, this paper expounds the relevant theories of activity-based costing and the significance of its application in mining companies. This paper takes L company as the case study object, goes deep into the company survey, and analyzes the current situation of company cost management, and finds that the current cost management method of L company has the problem that the budget cannot be accurate to the operation, the lack of monitoring in the event, the difficulty in carrying out the after-sales investigation, the unreasonable product pricing and the unscientific performance evaluation. The root cause of these problems is that L company's current cost management methods are not sufficient to provide detailed cost information for cost management, and there is a phenomenon that the distribution of manufacturing costs is unreasonable. Considering that the activity-based costing method can better solve the cost management problems faced by L company, this paper introduces the activity-based cost method into L company, and analyzes the necessity and feasibility of L company's implementation of the activity-based costing method. This paper combines the activity-based costing method with the production process of the mining enterprise, and designs a specific implementation plan for L company. Firstly, 13 job centers are divided in detail, and various resources are collected, and reasonable cost drivers are selected to allocate manufacturing costs to the operating costs. Based on the different consumption of different products, the unit product cost of L company's 2018 zinc concentrate and copper concentrate was calculated from real data. Through in-depth analysis of operating costs, this paper puts forward specific suggestions for the production and operation of L company, which can help companies improve their business processes and improve their cost management and control. At the same time, through the analysis of product cost, it is proved that the activity-based costing method can effectively help L company to solve the problem of unreasonable allocation of overhead costs and obtain more realistic product costs. Through the research of this paper, it is expected to provide a reference for the application of the activity-based costing method in the development of mining enterprises in China, and provide a valuable reference for the future research direction of the activity-based costing method.
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