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论文编号：	11928
作者编号：	2320170768
上传时间：	2020/8/12 15:04:49
中文题目：	基于作业成本法的X公司成本管理优化研究
英文题目：	Cost Management of X Company Based on Activity-based Costing Optimization research
指导老师：	边泓
中文关键字：	火焰探测器；制造费用；作业成本法；作业成本管理
英文关键字：	flame detector; Manufacturing expenses; Activity-based costing; Activity-based cost management
中文摘要：	石油、化工、电力、环保等行业是我国制造业不可或缺的支柱产业，这些行业如果生产管理不当极易发生火灾及爆炸事故，且火灾形式多样、火势发展迅猛、爆炸危险性高、扑救难度大、损失及影响重大，容易造成大规模人员伤亡和财产损失。火焰探测器是一种能够有效帮助这些行业企业预防、避免或减少火灾爆炸事故的仪器。X公司是一家从事火焰探测器生产的民营中小型高新技术制造企业，该企业在国家政策鼓励和支持下伴随着我国工业的腾飞走上了高速发展道路。经过多年的发展，现在X公司产品线从最初的单波段火焰探测器，升级为单波段、双波段、三波段系列火焰探测器，涵盖高中低档，能够满足不同的消费者需求。随着X公司的发展和火焰探测器生产技术的优化升级，公司制造费用占成本的比重越来越大，尽管各类火焰探测器产品的部分生产工艺、生产流程相同，但是产品间技术含量、人工耗时也有较大差异。然而X公司仍采用成立初期的传统成本管理模式，逐渐暴露出与公司经营现状不相符的问题，产品预算制定粗糙、忽略成本过程管理、按照产成品数量分配制造费用，绩效考核流于形式，造成产品成本信息失真、产品定价决策失误，危害企业的生存和发展。 本文以X公司为案例，说明X 公司现有传统成本管理模式在X公司不适用的现象及本身存在的不足，并进一步论证应用作业成本管理能够帮助X公司走出传统成本管理的困境。然后对X公司实施作业成本管理的必要性和可行性进行说明，提出作业成本管理在X公司应用设计框架和原则，利用作业成本法核算出各类产品更精确成本数据，并进行作业优化设计，分析产品在生产过程中产生的每一个作业及其对资源消耗的情况，分辨出增值作业与非增值作业，并通过消除非增值作业、降低作业资源消耗、加大增值作业投入来帮助企业在保证产品品质不下降的前提下优化资源配置、科学降低成本，同时制定产品成本消耗标准、完善企业的预算管理和绩效考核。作业成本管理在X公司有着重要的实践意义，在技术不断革新的时代背景下，企业生产线自动化、智能化水平不断提升为作业成本管理的实施提供了极好的条件，能够更好为管理层制定科学精准的决策提供依据，最终达到企业盈利提高、实现企业长远发展的目的。
英文摘要：	Petroleum, chemical, electric power, environmental protection and other industries are indispensable pillar industries in China's manufacturing industry. If these industries are not properly managed, they are prone to fire and explosion accidents, and they have various types of fires, rapid fire development, high explosion risk, and difficulty in rescue. Large, loss and significant impact, easy to cause large-scale casualties and property losses. Flame detector is an instrument that can effectively help these industries to prevent, avoid or reduce fire and explosion accidents. Company X is a private small and medium-sized enterprise engaged in the production of flame detectors. With the encouragement and support of national policies, this enterprise has embarked on a high-speed development road with the rise of my country's industry. After years of development, company X's product line is now upgraded from the original single-band flame detector to single-band, dual-band, and three-band series flame detectors, covering low, medium, and high-end, and can meet different consumer needs. With the development of company X and the optimization and upgrading of flame detector production technology, the company's manufacturing costs account for an increasing proportion of cost. Although some of the production processes and production processes of various flame detector products are the same, the technical content, There is also a big difference in labor time. However, X's traditional cost management model gradually exposed some problems. The product budget was rough, the cost process management was ignored, and the manufacturing expenses were allocated according to the number of finished products. The performance evaluation was in the form of the form. It has gradually revealed that it is inconsistent with X's current production problem. This article takes Company X as an example to illustrate the phenomenon that Company X's existing traditional cost management model is not applicable to Company X and its own shortcomings, and further demonstrates that application operation cost management can help Company X get out of the plight of traditional cost management. Then it explains the necessity and feasibility of operating cost management in company X, proposes the application of operating cost management in company X design framework and principles, uses the operating cost method to calculate more accurate cost data for various products, and optimizes the operation design. Analyze each operation of the product in the production process and its consumption of resources, distinguish between value-added operations and non-value-added operations, and help companies to ensure that they eliminate non-value-added operations, reduce operation resource consumption, and increase investment in value-added operations. Under the premise of no decline in product quality, optimize resource allocation, scientifically reduce costs, and at the same time formulate product cost consumption standards, improve enterprise budget management and performance evaluation. Operation cost management has important practical significance in company X. In the era of continuous technological innovation, the continuous improvement of enterprise production line automation and intelligence provides excellent conditions for the implementation of operation cost management and can be better formulated for management. Scientific and accurate decision-making provides the basis, and ultimately achieves the goal of improving corporate profits and achieving long-term development of the enterprise.
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