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论文编号：	12706
作者编号：	2320190755
上传时间：	2021/12/6 11:29:53
中文题目：	作业成本法在GC平台制造公司的应用研究
英文题目：	Application of activity based costing in GC platform manufacturing company
指导老师：	张继勋
中文关键字：	作业成本法；平台制造业；作业中心；成本动因
英文关键字：	Activity-Based Costing; Platform manufacturing; activity center; cost driver
中文摘要：	作业成本法是一种能够帮助现代企业实现精细化管理的成本核算方法，GC公司作为海上平台制造企业，其日常核算体量及制造工艺流程可以满足使用作业成本法的要求。因此本文拟结合GC公司平台制造工艺特点，为其设计一套基于作业成本法的间接成本核算方案。 本文先对作业成本法的理论基础进行介绍。在对GC平台制造公司实施的必要性和可行性进行论述后，再对GC公司的平台制造流程进行梳理，建立设计作业中心、设备作业中心、制管作业中心、配管作业中心、电仪作业中心、结构作业中心、涂装保温作业中心、拖拉装船作业中心、海上安装作业中心、技术服务作业中心、仓储作业中心等作业中心。通过对各作业中心的成本构成进行深入分析，找出各作业中心的成本动因。再结合各作业中心的成本动因制定作业中心成本分配方案，最终形成专属于GC公司的作业成本法核算方案。作业成本核算方案设计完成后，笔者以GC公司实际项目为例，对作业成本法的实施结果进行测算，并与原传统成本核算方法下的核算结果进行对比，分析差异点，以确保所设计的方案符合GC公司实际资源消耗情况。 最后对GC公司实施作业成本法的预期效果进行论证，在保证作业成本核算方案可以帮助GC公司突破管理瓶颈，提高公司盈利能力与市场竞争力的前提下，提出GC公司实施作业成本法所需采取的保障措施。
英文摘要：	Activity based costing is a cost accounting method that can help modern enterprises realize fine management. As an offshore platform manufacturing enterprise, GC company's daily accounting volume and manufacturing process can meet the requirements of using activity-based costing. Therefore, this paper intends to design a set of indirect cost accounting scheme based on activity-based costing combined with the characteristics of platform manufacturing process of GC company. This paper first introduces the theoretical basis of activity-based costing. After discussing the necessity and feasibility of the implementation of GC platform manufacturing company, sort out the platform manufacturing process of GC company, and establish design activity center, equipment activity center, pipe making activity center, piping activity center, electrical instrument activity center, structural activity center, coating and insulation activity center, drag and ship activity center, offshore installation activity center, technical service activity center, warehousing activity center and so on. Through in-depth analysis of the cost composition of each activity center, find out the cost drivers of each activity center. Combined with the cost drivers of each activity center, formulate the activity center cost allocation scheme, and finally form the activity-based costing accounting scheme specially belonging to GC company.After the design of activity-based costing accounting scheme is completed, the author takes the actual projects of GC company as examples to calculate the implementation results of activity-based costing, compares them with the accounting results under the original traditional cost accounting method, and analyzes the differences, so as to ensure that the designed scheme meets the actual resource consumption of GC company. Finally, it demonstrates the expected effect of the implementation of activity-based costing accounting scheme in GC company. On the premise of ensuring that the activity-based costing accounting scheme can help GC company break through the management bottleneck and improve the company's profitability and market competitiveness, it puts forward the safeguard measures to be taken for the implementation of Activity-Based Costing in GC company.
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