联系我们

论文查询结果	返回搜索

论文编号：	11517
作者编号：	2320170799
上传时间：	2020/4/15 13:05:53
中文题目：	TY港口公司作业成本法的应用研究
英文题目：	The applied research of Activity-based Costing in TY port company
指导老师：	周宝源
中文关键字：	港口企业；成本核算；作业成本法；成本动因
英文关键字：	Port enterprises; Cost accounting; Activity-based costing; Cost driver
中文摘要：	港口行业是我国经济发展的重要基础行业。2018年，我国经济运行总体平稳，但稳中有变、变中有忧，外部环境复杂严峻，经济面临下行压力。港口行业也同样面临新形势和新挑战，区域港口竞争日趋激烈、港口整合加速推进、环保政策更加严格等等，外部环境的变化对港口行业的转型升级都提出了更高要求。在这种形势下，港口企业各项成本的控制管理就日益重要起来，准确把握各货种成本信息更是企业保持持续发展的核心所在。本文将TY公司作为作业成本法的应用对象，通过开展实地调查法对TY公司的作业流程及成本现状进行梳理，了解其全部经营活动过程，进而找出该公司在成本核算及控制中存在的问题，并结合该公司特点来设计适用于港口装卸企业的作业成本法核算体系。旨在将作业成本法思想运用到公司的生产活动中，将各项间接成本分解到各作业中心，并选择合适的成本动因，将成本精细化至各货种，运用作业成本法改善公司成本扭曲现象，并应用作业成本信息针对性的改善公司管理中出现的各种问题，合理分配资源，让成本控制升级，为企业制定更具竞争力的经营决策提供更加坚实的基础数据。本文介绍了作业成本法的相关理论及计算原理，分析了与传统成本法相比，作业成本法的优势。在此基础上引入TY公司的案例，介绍了TY公司的相关背景及生产成本现状，并分析了公司在成本核算与成本控制方面存在的问题，进一步阐述了TY公司应用作业成本的必要性及可行性。通过实地调查对TY公司的装卸流程及特点有了清楚的了解后，提出了TY公司作业成本法核算体系的设计和应用方案，选择合适的成本动因并计算得出作业成本法下各货种的单吨成本，并与传统成本法下计算结果进行比较，总结了作业成本法实施效果。最后介绍了应用作业成本信息如何对TY公司管理进行优化，影响公司的管理与决策。
英文摘要：	Port industry is an important basic industry of our country's economic development. In 2018, China's economy is on the whole stable. The external environment is complex and severe. The economy is under downward pressure. Port industry also faces new situation and new challenges likewise. Regional port competition is becoming increasingly fierce, port integration accelerated, environmental policies is stricter. This has put forward higher requirements for the transformation and upgrading of the port industry. In this situation, the control and management of port costs become increasingly important. Accurate grasp of the cost information is the core of the enterprise to maintain sustainable development. This paper takes TY company as the research object. Through field investigation, the operation process and cost status quo of TY company were sorted out to understand all its business activities. Then it finds out the problems existing in the cost accounting and control of the company, and designs the activity-based costing accounting system which is suitable for the port loading and unloading enterprises according to the characteristics of the company. The aim is to apply activity-based costing to the production activities of enterprises, to decompose the indirect cost of the enterprise to each operation center, and then choose the right motivation, finally refine the cost to each category, use activity-based cost method to improve the company's cost distortion, and apply activity-based cost information to improve the company's management of various problems, make the allocation of resources rational and upgrade cost control, so that it can provide more solid basic data for enterprises to make more competitive business decisions. This paper introduces the theory of activity-based costing and its calculation principle, and tells how the activity-based costing is better than the traditional costing. On this basis, the paper introduces the case of TY company, introduces the relevant background and production cost status of TY company, analyzes the problems existing in cost accounting and cost control of the company, and further the necessity and feasibility of activity-based costing of TY company are put forward. After having a clear understanding of TY company's loading and unloading process and characteristics through field investigation, the design and application scheme of TY company's activity-based costing accounting system is proposed, appropriate cost drivers are selected and the cost per ton of each kind of goods under activity-based costing is calculated and then the result is compared with the traditional cost method, this paper summarizes the implementation effect of activity-based costing. Finally, this paper introduced the application of activity-based costing in improving management of TY company, it expounds how the implementation of activity-based costing will affect the management and decision-making of the company.
查看全文：	预览  下载(下载需要进行登录)