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论文编号：	13319
作者编号：	2320190728
上传时间：	2022/6/11 13:53:56
中文题目：	D化工公司基于作业成本法的成本管理改进研究
英文题目：	Research on Cost Management Improvement of D Chemical Company Based on Activity-Based Costing
指导老师：	陆宇建
中文关键字：	作业成本法；化工企业；成本管理
英文关键字：	Activity-based costing, Chemical companies,Cost management
中文摘要：	随着全球经济竞争的加剧，制造业作为我国支柱行业同样面临着巨大的挑战与冲击。各行各业都开始将更多的注意力放在寻找恰当科学的成本管理模式，以此来增加自身的经营能力，确保公司在行业内占据一席之地。经过长时间的理论研究和实际应用，作业成本法已经逐步成长成为出色的成本核算和管理方法。作业成本法主要聚焦在有针对性的将制造费用进行分配归集，传统成本法所造成的分配制造费用不够恰当的问题因此而得到了相当程度的解决，从而得出更加真实可靠的成本信息，对于企业后续的生产经营决策和成本管理提供了保障。化工行业因为其产品种类繁多，操作环节繁杂多样的特点，同时科技化、智能化时代的到来，企业自动化水平逐步提高。在这种大环境下，作业成本法的引入对于化工企业是相当有必要的。因此，本文尝试将作业成本法应用于案例公司中，希望能为提高案例公司和类似化工企业的成本管理水平提供可借鉴之处。 本文通过实地调研等方式，以案例公司的生产工艺流程、生产成本核算方法和成本管理模式等基本情况为研究切入点，对于当前D化工公司成本管理方面存在的问题，以及造成这些问题的原因展开研究讨论，针对公司当前生产经营的具体情况，分析讨论应用作业成本法作为成本管理模式的必要性和可行性。将两种计算方法下算出的结果展开差异性比较，相比较而言，作业成本法计算出的产品成本信息因为利用成本动因进行分析而更加真实可靠，以此可以证明在D化工公司应用作业成本法是更具有科学性的。作业成本法作为领先的成本管理模式，帮助我们从多个方面提升企业的竞争优势。通过深入分析产品生产过程中的作业，进一步区分出增值作业和非增值作业，完善并保证增值作业，降低甚至消除非增值作业，确保产品成本得到进一步的控制。将作业成本法应用于D化工公司，不单单能够增加公司产品成本信息的真实性和可靠性，更会为公司的管理决策活动带来积极影响。
英文摘要：	With the intensification of global economic competition, the manufacturing industry as a pillar industry in my country is also facing huge challenges and impacts. All walks of life are beginning to pay more attention to finding appropriate and scientific cost management models to increase their own operating capabilities and ensure that the company has a place in the industry. After a long period of theoretical research and practical application, the activity-based costing method has gradually developed into an excellent costing and management method. Activity-based costing mainly focuses on the targeted allocation and collection of manufacturing overhead. The problem of inappropriate allocation of manufacturing overhead caused by the traditional costing method has been solved to a considerable extent, so that more real and reliable cost information can be obtained. It provides a guarantee for the company's subsequent production and operation decisions and cost management. The chemical industry is characterized by its wide variety of products, complex production processes, and the advent of the era of technology and intelligence, and the level of enterprise automation has gradually improved. In this general environment, the introduction of activity-based costing is quite necessary for chemical companies. Therefore, this dissertation attempts to apply the activity-based costing method to the case company, hoping to provide a reference for improving the cost management level of the case company and similar chemical companies. This dissertation uses field investigations and other methods to study the basic conditions of the case company’s production process, production cost accounting methods and cost management models as the starting point for the research. The current problems in the cost management of D Chemical Company and the reasons for these problems are launched. Study and discuss, analyze and discuss the necessity and feasibility of applying activity-based costing as a cost management mode in view of the specific situation of the company’s current production and operation. Comparing the differences between the results calculated under the two calculation methods, it is obvious that the product cost information calculated by the activity-based costing method is more true and reliable, which can prove that the application of the activity-based costing method in D Chemical Company is more scientific. Activity-based costing, as a leading cost management model, helps us to enhance the company's competitive advantage from many aspects. Through in-depth analysis of the operations in the product production process, further distinguish value-added operations and non-value-added operations, improve and ensure value-added operations, reduce or even eliminate non-value-added operations, and ensure that product costs are further controlled. Applying activity-based costing to D Chemical Company will not only increase the authenticity and reliability of the company’s product cost information, but will also have a positive impact on the company’s management decision-making activities.
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