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论文编号：	11539
作者编号：	2120172934
上传时间：	2020/4/15 15:06:50
中文题目：	作业成本法在H化工公司的应用研究
英文题目：	Research on the Application of Activity-Based Costing in H Chemical Company
指导老师：	黄福广
中文关键字：	作业成本法；化工企业；作业；成本核算
英文关键字：	ABC; Chemical Manufacturing Enterprise; Activity; Cost Accounting
中文摘要：	作业成本法（Activity-Based Costing，简称ABC法）是一种基于作业的用于度量生产产品以及运营对象的成本核算方法。与传统成本法相比，基于活动的成本核算方法对产品生产成本的分配是从多个维度考虑的。作业的过渡使得资源可以更准确地分配给不同的产品，从而不同程度地提升产品成本的精确度。作业成本法可以用来评价企业的作业业绩和资源利用情况，便于企业管理决策。 H公司是位于中原腹地的一家化工品制造企业。H公司从一家微型企业发展而来，多条产品线共用设备，两种主要产品采用双定价策略。H公司成立之初的成本构成占多数的是直接材料和直接人工，公司一直沿用传统成本法进行成本核算。近年来，一方面，市场竞争加剧，H公司需要进行产品的定价决策和生产决策；另一方面，公司内部进行了部分设备的自动化更新改造，将设备驱动力由煤驱改为电驱，使得H公司的直接人工费用下降，制造费用大幅度上升。制造费用分配的对产品成本核算的重要性愈发凸现出来。由是，为了更精确地核算H公司产品成本，本文将作业成本法引入到H公司。 在将作业成本法引入到H公司的过程中，作者与管理层多次讨论交流后，对H公司应用作业成本核算系统进行了结构设计、作业划分、确认和运营动因分析等一系列工作。使用该种方法，以2019年上半年的成本数据为例，对H公司进行成本核算，并采用比较分析的方法，将传统成本法下和作业成本法下的产品成本比较，确认了这种基于活动的成本核算方法的有效性和先进性。 本论文是应用的案例研究的方法，指出了化工类企业中小微公司现阶段成本核算中存在的问题。以H公司为案例的典型，指明在该类企业中，采用作业成本法的价值、难点和建议。
英文摘要：	Activity-Based Costing (ABC) is a costing method used to measure the cost of production products and operating objects. Compared with the traditional cost method, the activity-based cost accounting method considers the distribution of production costs from multiple dimensions. The transition of operations enables resources to be more accurately allocated to different products, thus improving the accuracy of product costs to varying degrees. Activity-based costing can be used to evaluate the performance of activities and the utilization of resources, so as to facilitate business management decisions. H Company is a chemical manufacturer located in the hinterland of Central Plains. H company developed from a micro-enterprise, sharing equipment with multiple product lines. Two main products adopt double pricing strategy. At the beginning of H company's establishment, the cost components were mostly direct materials and direct labor. The company has been using the traditional cost accounting method. In recent years, on the one hand, with the intensification of market competition, H company needs to make product pricing decisions and production decisions; on the other hand, the company has carried out automated renovation of some equipment, replacing the driving force of the equipment from coal drive to electric drive, which makes the direct labor cost of H company decrease and the manufacturing cost increase substantially. The importance of manufacturing cost allocation to product cost accounting is becoming more and more prominent. Therefore, in order to more accurately calculate the product cost of H company, this paper introduces Activity-Based Costing into H company. In the process of introducing Activity-Based Costing into H company, after many discussions and exchanges between the author and management, a series of work has been done on the application of activity-based costing system in H company, such as structure design, activity division, confirmation and operation motivation analysis. Using this method, taking the cost data of the first half of 2019 as an example, this paper calculates the cost of H company, and compares the product cost under the traditional cost method with that under the activity-based costing method, confirming the effectiveness and advancement of this activity-based costing method. This paper is a case study method of application, pointing out the problems existing in the cost accounting of small and medium-sized chemical enterprises at the present stage. Taking H company as a typical case, this paper points out the value, difficulties and suggestions of adopting activity-based costing in such enterprises.
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