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论文编号：	13015
作者编号：	2120192962
上传时间：	2022/3/4 15:54:26
中文题目：	作业成本法在D食品制造企业的应用研究
英文题目：	Research on the Application of Activity-based Costing in D Food Manufacturing Enterprise
指导老师：	张继勋
中文关键字：	成本核算；作业成本法；成本动因
英文关键字：	Cost Calculation; Activity Based Costing; Cost Driver
中文摘要：	随着物质生活的不断丰富，食品加工行业的发展迎来机遇。与此同时，这也意味着人们对食品行业的要求越来越高，在提供品质过硬的产品与服务同时，企业还需要寻找如何控制成本、提高效率的方法，从而在竞争日益激烈的市场环境中超越竞品公司。现如今大部分食品加工企业依然采取传统的成本核算系统和管理模式，在产品加工流程不断升级、生产成本连年上升的情况下，企业亟需对现有的成本核算管理方法进行改造优化，进而采用更加科学有效的成本核算和成本管理模式，以较低的售价与成本抢占市场，提升企业竞争力。 本文在全面掌握案例企业D食品有限公司现有的制造工艺系统、管理模式及成本核算方法的前提下，分析该企业因应用现行成本核算而展现出来的不足，以及为企业生产发展所带来的不良后果。同时，结合企业产品成本的组成、产品品类多样、管理结构以及企业员工能力等因素，预计在D企业可以有效实施作业成本法的核算方法。在对收集的案例企业资料进行整理与分析后，结合企业目前的管理方式，将作业成本法应用于现有的加工制造环节中，设计更加优化的成本核算方法。根据作业成本核算的普遍方法，从企业产品的生产工艺流程入手，鉴别作业、建立作业中心、确定成本动因并设计核算程序。根据D企业2021年上半年的成本资料，使用作业成本核算方法计算出企业冷链车间产品的生产成本，将其与现行成本核算方法所计算出的数据信息进行比较分析，预期可以解决案例企业现行成本核算方法下产品成本核算数据准确性不足的问题。应用作业成本法可以帮助案例企业提高成本信息的准确程度，还可以帮助D企业对于产品成本核算、产品成本管理、产品定价、产品结构选择等方面的决策判断更加科学合理。
英文摘要：	With the continuous enrichment of material life, people have multiple levels of demand for food such as nutrition, quality and taste, heralding opportunities for the food processing industry development. At the same time, it also means that people’ s demand for the food industry is getting higher and higher, requiring companies to find a way to improve efficiency while providing high-quality products and services and control costs, so as to achieve an increasingly competitive market and overcome competing companies in the market environment. However, many enterprises in food processing industry still use traditional cost calculation methods and control methods. With the continuous upgrading of product processing procedures and the continuous increase in production costs, companies urgently need to reform and optimize the existing cost accounting management methods and seize the market at a lower cost to enhance the market competitiveness of enterprises. Based on a comprehensive understanding of the existing manufacturing process system, management model and cost accounting method of the D Company, the paper analyzes the problems and disadvantages of the company management, as well as the negative impact of the company development due to the application of current cost accounting calculation. At the same time, by evaluating factors such as product cost composition, category diversification, management structure, and company employee capabilities, it is expected that the Activity Based Costing method can be effectively implemented in D Company. After collating and analyzing the case enterprise information, in accordance with the enterprise current management mode, apply the Activity Based Costing method in manufacturing system, and design a more optimized cost calculation system. According to the general method of the Activity Based Costing method, starting with the production process of the enterprise’ s products, identify operations, establish operation centers, define cost drivers, and design accounting calculation procedures. Recalculate the cost of each product using the new cost calculation system based on the cost data of D Company for six months of 2021 and compare with the current results. It is expected to solve the problem of insufficient accuracy of product cost product costing results under the current cost accounting method of the case company. In addition, it also contribute to making scientific and reasonable decision judgments on product cost accounting calculation, product cost management, product pricing and product structure selection.
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