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论文编号：	11968
作者编号：	2320170784
上传时间：	2020/12/8 13:24:02
中文题目：	作业成本法在K食品公司的应用
英文题目：	The Application of Activity-Based Costing in K Food Company
指导老师：	黄福广
中文关键字：	作业成本法；食品生产企业；成本核算；作业中心
英文关键字：	ABC; Food Production Enterprises; Cost Accounting; Activity Center
中文摘要：	K食品公司是一家番茄调味料生产企业，伴随产业升级、行业调整，公司生产的产品种类变得多样化，工艺流程也日趋复杂，生产线自动化专业化程度较高，传统的依据产量或人工工时分配费用的成本核算方式逐渐暴露出问题，影响了其产品成本的准确性。公司面对日益激烈的市场竞争，成本控制成为发展的核心，因此在K食品公司引进作业成本法势在必行。本文共分为六个章节，首先梳理了国内外研究成果，介绍了本文的研究方法、思路以及创新点，然后阐述作业成本法相关的概念和理论,为后续研究打下理论基础。第三章通过分析K食品公司生产特点、成本核算现状，找出其成本核算存在的主要问题，分析实施作业成本法的必要性和可行性。以公司2019年下半年产品成本数据为例，设计作业成本法核算方案，采用比较分析法，通过将作业成本法下产品成本数据结果与传统成本法下的数据结果进行对比，充分体现出K食品公司实施作业成本法后在提高产品成本准确性、合理定价、改进生产流程、优化预算管理、提升绩效评价等方面取得的良好效果。本文运用案例分析法，提出对于产品多样化、生产工艺复杂、制造费用比重较高的食品生产企业，可以应用作业成本法进行成本管理，真实反映出生产作业中存在的资源消耗的差异，准确有效的体现产品成本信息，帮助企业管理层合理定价，加强成本控制，制定正确的公司战略，提高企业竞争力，实现快速发展，也为其他食品生产企业实施作业成本法提供借鉴。
英文摘要：	K company is a seasoning production enterprise. With the industrial upgrading and industry adjustment, the company's product types become diversified, the process is increasingly complex, and the production line automation degree is high. The traditional cost accounting method based on the output or labor hour allocation gradually exposes problems, which affects the accuracy of its product cost, and has a great impact on the enterprise management. Facing the increasingly fierce market competition, cost control has become the core of development. Therefore, it is imperative to introduce ABC in K company. This paper is divided into six chapters. Firstly, it summarizes the research results at home and abroad, introduces the research methods, ideas and innovation points of this paper, and then expounds the related concepts and theories of activity-based costing, so as to lay a theoretical foundation for the follow-up research. The third chapter analyzes the production characteristics and cost accounting status of K company, finds out the main problems of cost accounting, and analyzes the necessity and feasibility of implementing activity-based costing. Taking the product cost data of the company in the second half of 2019 as an example, the activity-based costing accounting scheme is designed, and the comparative analysis method is adopted. By comparing the product cost data results under the activity-based costing method with the data results under the traditional cost method, it fully reflects that K company can improve the accuracy of product cost, reasonably price, improve the production process, optimize the budget and improve performance evaluation after implementing the activity-based costing method. In this paper, case analysis method is used to put forward that for food production enterprises with diversified products, complex production process and high proportion of manufacturing costs, activity-based costing can be applied to cost management, truly reflect the differences in resource consumption in production activities, accurately and effectively reflect the product cost information, help the enterprise management to set reasonable prices, strengthen cost control, and formulate positive policies. It also provides reference for other food production enterprises to implement ABC.
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