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论文编号：	13030
作者编号：	2320190766
上传时间：	2022/3/7 20:22:42
中文题目：	SL食品企业作业成本法应用研究
英文题目：	The Research on Application of Activity Based Costing in SL Food Company
指导老师：	李姝
中文关键字：	作业成本法；成本管理；成本核算；食品企业
英文关键字：	Activity-based Costing; Cost Management; Cost Accounting; Food Companies
中文摘要：	随着收入水平的提高，消费者对食品的需求变得更加多样化，对食品的外形和口味等方面也提出了更高的要求。我国人口众多，巨大市场下消费需求的变化带来了新的挑战，由此，食品企业便开始了生产经营方式的变革，逐渐由粗放的资源密集型转变为精细化加工，由人工主导转变为机械化、智能化生产。 由于越来越多的人工制造被机器取代，制造费用占比随之增大。对于我国食品企业来说，如何优化自身成本管理模式以应对外界新挑战，是每一位管理者亟需面对的问题。作业成本法作为一种相对新兴的成本核算方法，与传统方法相比能够更加科学有效地分配制造费用等间接成本，在一定程度上解决企业当前面临的相关问题。 SL公司作为具有一定规模的食品加工企业，具有上述特征并面临同类问题亟待解决。该企业近年来产品多样化、生产流程精细化程度逐渐加深，间接费用占比逐年升高，使得其面临生产模式与成本模式不匹配、成本核算不准确导致定价偏差并误导生产决策等一系列现实问题，这些问题直接对SL公司的生产经营产生负面影响。本文基于作业成本法相关理论基础以及企业现状，分析SL公司现有成本核算方法及其产生的实际问题，并对问题发生的根源进行深入剖析，以资源-作业-产品这一基本价值走向为基础，为其设计一套具有针对性的作业成本核算方法以及改善措施。通过对比作业成本法与传统方法成本核算的差异，并从产品定价、盈利能力分析以及成本控制三方面入手，分析其实际应用价值，得出作业成本法在SL食品企业具有可行性与适用性并能够使成本信息更准确的结论，从而为国内同类型企业提供借鉴思路，具有一定的参考价值。
英文摘要：	With the increase of income level, consumers' demand for food has become more diversified, and they have put forward higher requirements for the appearance and taste of food. China has a large population, and the change of consumer demand in the huge market has brought new challenges. As a result, food enterprises have begun to reform their production and operation mode, gradually changing from extensive resource-intensive to fine processing, and from artificial leading to mechanized and intelligent production. As more and more manual manufacturing is replaced by machines, the proportion of manufacturing costs increases. For China's food enterprises, how to optimize their own cost management mode to cope with the new challenges of the outside world is an urgent problem for every manager to face. As a relatively new cost accounting method, activity-based costing (ABC) can allocate indirect costs such as manufacturing costs more scientifically and effectively compared with traditional methods, and solve the relevant problems facing enterprises to a certain extent. As a food processing enterprise with a certain scale, SL Company has the above characteristics and faces similar problems to be solved urgently. This enterprise product diversification in recent years, the production process of fine degree gradually deepened, indirect expenses proportion rises year by year, make its production mode and cost model mismatch, cost accounting is not accurate cause pricing deviation and mislead production decision, and a series of practical problems, these problems directly to the SL company of production and operation have a negative impact. Based on the related theoretical basis and homework cost method enterprise situation analysis of the existing cost accounting method and the practical problems, and the researches in the root of the problem, and resources - work - this product the basis of the basic value direction, to design a set of targeted operation cost accounting method and improving measures. By comparing the homework cost method and traditional method of cost accounting differences, and from the product pricing, profitability analysis and cost control in three aspects, analyzes its practical application value, it is concluded that the homework cost method in SL food company has feasibility and applicability and it can make more accurate cost information, which provide reference for domestic same type enterprise, It has certain reference value.
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