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论文编号：	11595
作者编号：	2120172952
上传时间：	2020/6/8 12:01:53
中文题目：	A炼钢厂作业成本法应用研究
英文题目：	Application Research of Activity-Based Costing in A Steelworks
指导老师：	黄福广
中文关键字：	作业成本法；钢铁企业；成本管理
英文关键字：	Activity-Based Costing；Steel Enterprises；Cost Management
中文摘要：	钢铁行业是国家的基础性行业，在经济发展中举足轻重。行业集中化程度低、国际贸易战频发、原材料价格大幅上涨、市场不良竞争等使钢铁企业的获利空间进一步缩小。面对如此严峻的现实，钢铁企业如何在微薄的利润中求生存，提高成本管控能力就是重要的研究课题。由于钢铁制造企业在生产经营上具有间接费用占比高、生产流程工艺复杂的特点，作业成本法相比传统的完全成本法在成本管理上更具备明显优势。 本文在回顾国内外文献的基础上，运用文献检索研究、案例分析研究、定量与定性相结合的研究方法，将A炼钢厂作为研究对象，针对A炼钢厂目前存在的成本核算不精确并由此引发的一系列管理问题，指出该企业运用传统成本法的不足，进一步解释在现阶段钢铁行业产能过剩、钢材价格维持在低位、利润率低且亏损严重、市场不稳定等竞争如此激烈的大背景下，引入为加强成本管理的重要手段——作业成本法——的必要性和可行性。随后，本文以作业成本法为基础进行作业成本核算设计，切实将作业成本法应用于实践，以成本核算数据为支撑，比较传统完全成本法和作业成本法之间的差异，并对差异原因进行追溯。最后在模拟应用作业成本法的假设下，阐述引入作业成本法给A炼钢厂带来的成本结构性变化预期成果及积极影响、引入作业成本法核算的发展建议。 钢铁企业目前正走入发展困境，数字化、信息化、自动化程度不断提高的发展节奏对制造型企业的传统成本管理模式提出了新的要求。传统成本法日益不能满足企业对于成本管控的精确性的要求。作业成本法能够在顺应科技精细化发展趋势的道路上，通过引入作业的概念，实现资源和产品的对接，层层追溯资源的实际耗费情况，还原传统成本法下扭曲的成本，实现成本的合理分配，有利于经营决策、产品定价，实现企业精细化的成本管理转型。
英文摘要：	Iron and steel industry is the basic industry of the country, which plays an important role in economic development. The low degree of industry concentration, frequent international trade wars, sharp rise in raw material prices, and poor market competition further narrow the profit space of steel enterprises. Faced with such a grim reality, how to survive in the meager profit and improve the cost control ability of iron and steel enterprises is our research topic. Due to the high proportion of indirect costs and the complexity of production process in the production and operation of iron and steel manufacturing enterprises, activity-based costing has more obvious advantages in cost management than the traditional full cost method. Based on the review of domestic and foreign literature, this paper uses literature retrieval research, case analysis research, quantitative and qualitative research methods, taking a steel plant as the research object, aiming at a series of management problems caused by inaccurate cost accounting in a steel plant, points out the inadaptability of the traditional cost method of the enterprise, and further explains the current iron and steel industry Under the background of such fierce competition as overcapacity, low steel price, low profit margin, serious loss and unstable market, it is feasible and necessary to introduce activity-based costing, an important means to strengthen cost management. Then, this paper designs activity-based costing based on activity-based costing, practically applies activity-based costing to practice, takes cost accounting data as support, compares the differences between traditional full costing and activity-based costing, and traces the reasons for the differences. At last, under the hypothesis of applying ABC, the expected results and positive effects of ABC on cost structure change of a steel plant, difficulties in implementation at this stage, and development suggestions of ABC accounting are described. At present, iron and steel enterprises are entering a dilemma. The development rhythm of digital, information and automation has put forward new requirements for the traditional cost management mode of manufacturing enterprises. The traditional cost method can't meet the requirements of enterprises for the accuracy of cost control day by day. Activity based costing can follow the development trend of science and technology refinement, realize the connection between resources and products by introducing the concept of activity, trace the actual consumption of resources layer by layer, restore the distorted costs under the traditional cost method, realize the reasonable distribution of costs, and be conducive to business decision-making, product pricing, and realize the transformation of refined cost management.
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