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| 论文编号： | 12004 | |
| 作者编号： | 2320180781 | |
| 上传时间： | 2020/12/9 16:24:50 | |
| 中文题目： | Z制造公司作业成本法核算体系构建 | |
| 英文题目： | Construction of Activity-Based Costing Accounting System for Z Manufacturing Company | |
| 指导老师： | 王志红 | |
| 中文关键字： | 作业成本法;制造业;成本核算;成本动因 | |
| 英文关键字： | Activity-based costing;Manufacturing industry;Cost accounting;Cost driver | |
| 中文摘要： | 摘要 制造业是我国国民经济的主体，支撑着经济社会等各方面发展。受科技水平不断更新的影响，自动化、信息化和智能化技术正在改变着制造业企业的生产方式。作业成本法正是顺应生产方式的改变出现的产物，较传统的成本核算方法，能够更加准确地反映成本信息。 本文从制造业的发展背景出发，在对近年来国内外学者的理论和案例深入研究的基础上，对作业成本核算方法体系进行研究分析。研究分析内容包括原理概念和实施步骤等，并与传统的成本核算方法进行比较评价，分析二者的联系、区别，以及采用作业成本法进行核算的优势等。本文采用理论与实际相结合的方式，以Z公司作为案例企业开展研究分析和应用设计。首先介绍和分析Z公司基本情况，将研究对象确定为该公司主营业务之一的生产线专用装备。通过向财务人员沟通询问，取得相关资料数据，对该企业当前采取的传统成本核算方法进行分析评价。将存在于现行成本核算中的缺陷发掘出来，给出分析评价。在第四章，为Z公司设计构建了作业成本核算体系，对比两种核算方法结果的差异，由此得出结论：Z公司构建作业成本核算体系后，预期可以提高核算成本信息的准确程度，还能帮助企业在成本控制、产品定价、绩效考核和市场营销等方面，提供决策有用信息。 关键词：作业成本法；制造业；成本核算；成本动因 | |
| 英文摘要： | Abstract The industry of manufacturing is the main part of our national economy,which is supporting development in every aspect.Manufacturing companies are updating their mode of production,which was changed by automation,IT and intelligence under the updating of science.The method of activity-based costing(ABC) was the result of changing mode of production, which can reflect cost information more accurately than traditional cost accounting method. From the background of the industry of manufacturing,this essay researches the system of ABC,on base of the fundamentals and cases from global scholars.This research includes fundamentals and steps,comparing with the traditional cost accounting method,which is aiming at describing the advantages of ABC.Combining fundamentals and cases,to research and applicate on base of Z Company. First of all, to understand the basic situation and organizational structure of Z company. Choose the main business of Z. company and the special equipment of production line is taken as the research object. After much inquiries from the staff of Z company,this essay evaluates the current application of traditional cost accounting method,in order to find the disadvantages of traditional cost accounting method and make an appraisal.In Chapter 4,this essay builds a system of ABC for Z company.Comparing the differences between the two methods and coming to the conclusion that the application of ABC in Z company would enhance the accurate data of cost and provide valuable information on control of cost,setting price on product, performance examination and marketing. Key Words: Activity-based costing;Manufacturing industry;Cost accounting;Cost driver | |
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