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论文编号：	13006
作者编号：	2320190699
上传时间：	2022/3/3 15:43:39
中文题目：	作业成本法在ZYD钢管企业的应用研究
英文题目：	Research on the application of activity-based costing in ZYD steel pipe enterprise
指导老师：	王志红
中文关键字：	作业成本法;钢管企业;成本管理
英文关键字：	Activity-based costing;Steel pipe enterprise;Cost management
中文摘要：	企业成本的控制与管理是我国制造业企业关注的重要问题，钢管企业的发展不仅要面对国内外市场动荡，还要应对宏观经济环境、供需结构和激烈的竞争，因此必须要控制成本。本文研究的企业就存在成本方面的问题，企业利润已经非常低，成本核算缺乏准确性，严重影响企业的经营与发展。本文的主要目的是通过作业成本法在ZYD企业的应用设计来准确核算产品成本，解决企业现有问题，通过分析促使企业进一步加强成本管理。 本文选取了ZYD钢管企业2021年4月生产的订单产品作为研究对象，该企业在成本方面的问题有费用动因单一导致费用分配不合理、跨月生产完工的钢管产品核算出不同成本导致成本信息失真、成本核算及成本管理范围过窄等。 本文基于作业成本法对企业生产的9种钢管产品进行了作业成本法核算。根据ZYD企业生产情况，划分了9个作业并建立作业成本库，将归集的间接费用按照不同动因进行分配，最终得出产品成本。文章将作业成本法与传统方法计算的产品成本进行了差异分析，说明了作业成本法在ZYD企业应用的预期成效与优势，并对企业进一步应用提出了保障措施。文章归纳出如下结论：一、作业成本法为解决企业现有成本问题提供了思路。二、作业成本法反映出企业原成本核算下的新问题。三、作业成本法在ZYD企业的应用有助于作业成本管理理念的推广，促使企业以此为基础不断改进其经营与管理。
英文摘要：	The cost control and management of enterprises is an important issue that Chinese manufacturing enterprises pay attention to. The development of steel pipe enterprises not only face the domestic and foreign market turbulence, but also deal with the macroeconomic environment, supply and demand structure and fierce competition, so it is necessary to control the cost.The enterprise studied in this paper has the problem of cost. The profit of the enterprise is very low, and the cost accounting lacks accuracy, which seriously affects the operation and development of the enterprise. The main purpose of this paper is to accurately calculate product cost through the application design of activity-based costing in ZYD enterprise, solve the existing problems of it, and promote it to further strengthen cost management through analysis. In this paper, the order products produced in April 2021 by ZYD Steel pipe enterprise are selected as the research object. The cost problems of ZYD steel pipe enterprise include unreasonable cost distribution due to single cost motivation, cost information distortion due to different cost accounting for completed steel pipe products produced across a month, and narrow scope of cost accounting and cost management. In this paper, based on activity-based costing, nine kinds of steel pipe products produced by ZYD enterprise are calculated.According to the production situation of ZYD enterprise, nine activities were divided and the activity-based cost database was established. The collected indirect costs were allocated according to different drivers, and the product cost was finally obtained. This paper analyzes the difference between activity-based costing and traditional method of product cost calculation, explains the expected results and advantages of the application of ABC in ZYD enterprise, and puts forward the guarantee measures for further application in enterprises. This paper summarizes the following conclusions:First, activity-based costing provides ideas for solving the existing cost problems of enterprises.Second,activity-based costing reflects the new problems under the original cost accounting of enterprises.Third,the application of activity-based costing in ZYD enterprise is conducive to the promotion of the concept of activity-based cost management, and promote it to constantly improve the operation and management based on this.
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