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论文编号：	13008
作者编号：	2120192982
上传时间：	2022/3/3 16:24:18
中文题目：	基于作业成本法的TM煤炭公司成本管理研究
英文题目：	Research on Cost Management of TM Coal Company Based on Activity-Based Costing
指导老师：	郝臣
中文关键字：	作业成本法;成本核算;煤炭企业
英文关键字：	Activity Based Costing; Cost Calculation; Coal Enterprises
中文摘要：	我国煤炭资源的赋存量和采掘量均处于世界前列水平。但近些年以来，由于国外煤炭产品进口价格降低，国内行业煤炭积压量提高，新能源政策补贴力度的加强，多方压力使得我国煤炭价格不断下滑，给煤炭企业自身管理水平提出了更高的要求。随着生产技术不断进步，煤炭企业逐渐引入了大规模机械化的现代设备，自动化水平不断提升。如今，我国煤炭企业机械化生产水平已逼近百分之八十，间接成本占比飙升，在进行成本管理时，我国煤炭企业仍大多采用传统的成本核算方法，使得间接费用分配失真。在此背景下，实施作业成本法可以弥补核算不准确的问题，提高成本管理科学化水平。 本文以TM煤炭公司为案例企业，将作业成本法引入至该公司中，按照企业生产经营状况划分相应资源库，作业动因和作业中心，建立适合企业现今发展阶段的作业成本管理控制方式，提升产品核心竞争力，提高企业利润率，使企业能够可持续发展。首先，提出我国当前煤炭行业所面临的形势下，实施作业成本法的现实意义，从成本管理和成本控制流程的角度对成本管理和作业成本法的概念做出详细阐述，对作业成本法的实施思路和实际操作进行了详细的分析；其次，介绍了TM煤炭公司成本管理的现状，存在的问题及问题成因，并对案例企业基本组织架构和现行成本管理情况进行了大致说明；再次，提出了TM煤炭公司实施作业成本法的必要性和可行性，并基于TM煤炭公司实际情况设计以作业成本法为基础的成本管理方式；最后，将两种成本核算方法计算出的原煤和两种洗煤的单位成本差异进行比较和分析，总结作业成本法在企业成本管理中进行实施的预计成效及TM煤炭公司顺利实施应完善的保障措施。 本文尝试将作业成本法引入企业，帮助案例公司得到更加有准确性的成本核算信息，降低公司产品成本，提高企业成本核算水平，挖掘企业潜力，加强成本管理能力。希望通过本文的研究结果能够为煤炭企业提高成本管理水平，提升市场竞争力提供借鉴。
英文摘要：	China is rich in mineral resources. The mining and sales of coal resources are among the highest in the world. In the course of China's economic development in the next two decades, coal will remain a strategically important resource in my country's energy consumption structure. In recent years, due to the dual pressure of imported coal products by foreign companies and the high inventory of domestic companies, coal industry has been in decline. Today, with the continuous advancement of production technology, coal companies have gradually introduced large-scale mechanized modernization. Equipment and automation level are constantly improving. Today, the mechanized production level of coal enterprises has approached 80%, and the proportion of indirect costs has soared. The traditional cost method has made the allocation of indirect costs distorted. In this context, the implementation of activity-based costing can make up for the inaccuracy of accounting and improve the scientific level of cost management. This article takes TM Coal Company as a case enterprise and introduces the activity-based costing method into the enterprise, divides the corresponding resource base, operation motivation and operation center according to the actual situation of the enterprise, constructs an operation cost management control method suitable for the current development stage of the enterprise, and enhances the core product competition. First of all, it puts forward the practical significance of practicing the activity-based costing method under the current situation faced by the coal industry in our country. Starting from cost control and cost management, the concepts of cost management and activity-based costing are explained, and the theory and practice steps of activity-based costing are introduced in detail. Secondly, it introduces the status of cost management of TM Coal Company at the present stage, the existing problems and the causes of the problems, and a general introduction to the company’s basic organization profile and current cost management status; after that, the necessity and operability of TM Company’s practice of activity-based costing are put forward. Based on the actual situation of TM company, it designs a cost management method based on the activity-based costing method; finally, compares and analyzes the unit cost difference of coal products calculated by the two cost accounting methods. Summarize the effect of the application of activity-based costing in enterprise cost management, and the smooth implementation of the TM company needs perfect safeguard measures. This article attempts to introduce the activity-based costing method into the enterprise, to help the case company obtain more accurate cost accounting information, reduce the company's product cost, improve the enterprise cost accounting level, tap the enterprise's potential, and strengthen the cost management ability. It is hoped that the research results of this article can provide reference for coal enterprises to improve their cost management level and enhance their market position.
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