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论文编号：	11150
作者编号：	2320170769
上传时间：	2019/12/7 20:52:36
中文题目：	基于作业成本理念的成本管理优化研究--以HG工程公司为例
英文题目：	Research on Cost Management Optimization Based on Activity-based Cost Idea --Taking HG Engineering Company as An Example
指导老师：	张继勋 阎立新
中文关键字：	作业成本法；作业成本管理；成本动因；分摊分配
英文关键字：	activity-based costing method; activity-based costing management; cost driver; apportion
中文摘要：	在过去的几十年里，世界经济环境和企业面临的经营环境均发生了巨大的变化。为了适应新的经济环境和竞争环境，各种新的经营管理方法和经营管理理念不断涌现和发展，而传统的经营管理方法不断受到挑战和冲击。随着企业的多元化经营、产品结构的优化与成本的精细化管理、信息技术系统的完善以及企业的原始数据积累，作业成本管理越来越受到企业与管理者的重视。在数字经济快速发展的今天，作业成本管理与信息技术的融合将对企业的发展产生深远影响，作业成本管理将在企业管理中发挥更加重要的作用。 本文以HG工程公司为研究对象，结合该公司的实际情况，分析公司作业成本管理应用中存在的问题以及改进措施。通过对比分析HG工程公司不同资源类成本中心分摊分配方法的运用，以具体案例分析的形式展示了改进后的作业成本管理在公司管理、成本控制以及业绩评价分析上的优势。通过梳理各个资源类成本中心的实际情况，同时结合行业、会计系统特点，展示了不断完善改进后的作业成本法的实际应用效果。在研究分析的过程中，通过进一步深化业务与财务的深度融合，强调发挥非财务类经营管理指标的作用，有效解决了公司生产经营中成本管理需求与项目成本核算不够准确、不够精细化的矛盾。通过对HG工程公司作业成本管理的应用分析及应用优化，也为同类公司作业成本管理提供参考，具有重要的实践意义。
英文摘要：	In the past decades, the world's economic environment and the business environment faced by enterprises have undergone tremendous changes. In order to adapt to the new economic and competitive environment, a variety of new management methods are constantly emerging and developing, meanwhile, traditional management methods are constantly challenged and impacted. With the diversification of enterprises, the optimization of product structure and the detailed management of cost, the improvement of information technology system and the original accumulation of enterprises, activity-based cost management has been paid more and more attention by enterprises and managers. With the rapid development of digital economy, the integration of activity-based costing management and information technology will have a deeply impact on the development of enterprises, And activity-based costing management will play a more important role in enterprise. This paper takes HG engineering company as the research object, and combines the actual situation of the company to analyze the application and improvement of activity-based costing. By comparing and analyzing the application of different resource cost allocation methods in HG engineering company, this paper demonstrates the advantages of the improved activity-based costing method. By combing the actual situation of various resource cost centers and combining the characteristics of industry and accounting system, the practical application effect of the improved activity-based costing method is demonstrated. By further deepening the integration of business and finance, emphasizing the role of non-financial management indicators, It effectively solves the contradiction between the demand of detailed cost management and the inaccuracy of project cost accounting. This paper also provides reference for similar companies to apply activity-based costing management, which has important practical significance.
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