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论文编号：	13297
作者编号：	2120192975
上传时间：	2022/6/10 11:55:56
中文题目：	A服装制造企业作业成本法的应用研究
英文题目：	Research on Application of Activity-Based Costing in Apparel Manufacturing Enterprise A
指导老师：	覃家琦
中文关键字：	服装制造企业；作业成本法；成本控制；绩效考核；定价决策
英文关键字：	Apparel manufacturing companies; Activity-based costing; Cost control; Performance appraisal; Pricing decisions
中文摘要：	近几年，服装行业的竞争环境愈发激烈，原材料价格提高、劳动力成本上涨以及监管力度趋严，都极大程度影响了服装行业的盈利性。加之国际订单转向东南亚国家、生产成本上升、对客户的议价能力降低、存货积压等因素，服装行业在国内外市场的表现均不尽如人意，利润空间被严重挤压。在激烈的竞争环境中，如何获得准确的生产成本信息并对其进行有效利用，关系到企业的盈利能力和经营水平。然而目前服装制造行业的成本核算方法相对粗放，成本管理制度建立亦不完善，无法满足激烈的竞争环境带来的严峻挑战。随着科技不断发展、商业模式更迭速度加快以及居民审美水平提升，服装制造企业的间接费用会持续增加。若缺乏对间接费用科学的分配方法，会导致产品成本信息错配，进一步影响企业生产经营。在此背景下，本文以A服装制造企业为例，研究作业成本法在A企业的应用，希望为同行业企业采用更科学的成本核算方法和管理模式提供可借鉴的经验。 本文通过实地调研获取了关于A企业现行成本核算方法的信息。在对A企业的各类产品成本进行计算复盘后，发现A企业目前对间接费用分配采用的单一标准将导致其核算的产品成本信息与实际情况产生偏差。同时，粗放的成本核算模式在管理应用中也存在着如无法进行有效成本控制、不利于公司进行绩效考核以及不利于公司的定价决策等问题。结合国内外的研究成果，本文经过分析后认为作业成本法与A企业的生产特点适配度较高，引入作业成本法能够有效改善现行成本核算下存在的问题。继而，本文在对A企业生产流程进行识别的基础上，结合其产品成本数据，设计并演示了应用作业成本法进行成本核算的过程，并得出了在作业成本法下各类产品的成本核算结果。在对比了两种核算方法的成本差异后发现，现行成本核算模式下对于工艺简单和工艺复杂的两类产品的成本和产品盈利性信息扭曲最大。同时，本文在最后对于作业成本法能够如何改善A企业现行成本模式下存在的问题进行了详细的论述，期待为服装制造企业建立作业成本核算管理体系提供经验上的借鉴。
英文摘要：	In recent years, the competitive environment of the apparel industry has become increasingly fierce, with higher raw material prices, rising labor costs and tighter regulation all greatly affecting the profitability of the apparel industry. Coupled with the shift of international orders to Southeast Asian countries, rising production costs, reduced bargaining power to customers, and backlog of inventory, the apparel industry is not performing as well as it should in both domestic and international markets, and profit margins are being seriously squeezed. In the competitive environment, how to obtain accurate production cost information and make effective use of it is related to the profitability and operation level of enterprises. However, the current cost accounting methods in the apparel manufacturing industry are relatively crude and the cost management system is not well established, which cannot meet the severe challenges brought by the fierce competitive environment. With the continuous development of technology, the speed of business model change and the improvement of residents' aesthetic level, the overhead costs of apparel manufacturing enterprises will continue to increase. The lack of a scientific allocation method for overhead costs will lead to a mismatch of product cost information and further affect the production and operation of enterprises. In this context, this paper takes A apparel manufacturing enterprise as an example to study the application of Activity-based costing in enterprise A, with a view to providing a reference experience for enterprises in the same industry to adopt a more scientific costing method and management mode. This paper obtained information about the current cost accounting method of enterprise A through field research. After calculating and reviewing the various types of product costs in enterprise A, it was found that the single standard currently used by enterprise A for overhead allocation would lead to deviations between the product cost information it accounts for and the actual situation. At the same time, the crude costing model also has problems in management application such as inability to conduct effective cost control, unfavorable to the company's performance evaluation and unfavorable to the company's pricing decision. After analyzing the results of research at home and abroad, this paper concludes that the job costing method is more suitable for the production characteristics of enterprise A. The introduction of job costing method can effectively improve the problems of the current cost accounting. Then, based on the identification of the production process of enterprise A and the product cost data, this paper designs and demonstrates the process of applying the job costing method to costing, and derives the costing results of various products under the job costing method. After comparing the cost differences between the two accounting methods, it is found that the cost and product profitability information of the two types of products with simple and complex processes are the most distorted under the current costing model. Finally, this paper provides a detailed discussion on the effectiveness of the job costing method in improving the problems of the current costing model in Company A. It is expected to provide empirical reference for the establishment of job costing management system in apparel manufacturing companies.
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