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论文编号：	13705
作者编号：	2320180808
上传时间：	2022/12/6 15:52:48
中文题目：	新租赁准则下C公司施工船舶内部使用费定价研究
英文题目：	Research on Internal Use Pricing of Construction Ships of Company C under New Accounting Standards for Leases
指导老师：	黄福广、孟祥军
中文关键字：	内部转移定价；建筑施工企业；租赁会计准则
英文关键字：	Internal transfer pricing; Construction enterprises; Accounting Standards for Leases
中文摘要：	内部转移定价是公司在经营绩效管理中的重要工具。C公司是一家工程项目建筑施工企业，大型施工船舶在其施工作业中具有重要作用。为实现工程施工船舶的使用成本在各工程项目进行成本分摊的管理目标，基于当时管理的实际情况和需求，C公司建立了以财务账面使用成本归集，按施工船舶施工时间动态分配，并根据成本分配结果进行内部交易的施工船舶内部使用费定价模式，但是此定价模式下未考虑所使用施工船舶发生的资金成本。新租赁准则实施后，C公司生产经营中的所有租入的施工船舶均需要确认租赁负债，并按照实际利率法确认相应的资金成本，此时C公司施工船舶内部使用费的定价方式因未能考虑资金成本和受到财务会计局限性影响的缺陷集中显现，导致施工船舶内部使用时所使用的交易价格与实际生产经营情况脱节，偏离了工程项目的管理实际，影响了公司绩效管理目标的实现。 因此，本文在系统总结和梳理租赁准则实施对C公司现行内部使用费定价体系影响的基础上，结合C公司施工船舶管理的实际情况，按照内部转移定价应用指引的要求对其内部使用费定价方式提出优化建议，通过建立全成本要素下的施工船舶使用成本体系，又将定价依据改为各成本要素的标准成本，避免了财务成本归集分配局限性带来的影响，同时加强了各成本要素和实际生产经营中资源耗用的联系，使C公司根据使用成本确定施工船舶内部使用费的定价方式更为科学，施工船舶内部使用所采用的交易价格能够更为合理地反映各责任中心绩效，解决了各责任中心成本分配不合理的问题，确保公司管理目标的实现。 本文首先通过对国内外相关文献的研究，介绍了内部转移定价的及相关的理论依据。其次，以C公司为研究对象，介绍了其基本情况以及施工船舶内部管理和使用体系的运行现状。然后，在分析租赁准则实施对公司现行施工船舶内部使用费定价的影响后，总结了现行定价体系中存在的问题并分析问题成因。最后，针对前述问题和成因提出优化建议，并通过项目数据分析结果，对优化建议的合理性进行了分析和展示。
英文摘要：	Internal transfer pricing is an important tool for companies to manage their business performance. Company C is an engineering project construction enterprise, and large construction ships play an important role in its construction operations. In order to achieve the management goal of cost allocation of the use cost of construction ships in each project, based on the actual situation and needs of management at that time, Company C has established a pricing model of internal use fees for construction ships, which is based on the collection of financial book use costs, dynamic allocation according to the construction time of construction ships, and internal transactions according to the cost distribution results, However, under this pricing mode, the capital cost of the construction ships used is not considered. After the implementation of the new leasing standards, all leased construction ships in the production and operation of Company C need to recognize the lease liabilities, and recognize the corresponding capital cost according to the effective interest rate method. At this time, the pricing method of the internal use fee of construction ships of Company C failed to consider the capital cost and the defects affected by the limitations of financial accounting were concentrated, leading to the disconnection between the transaction price used for the internal use of construction ships and the actual production and operation, It deviates from the actual management of engineering projects and affects the realization of the company's performance management objectives. Therefore, based on the systematic summary and sorting out of the impact of the implementation of the leasing rules on the current internal royalty pricing system of Company C, and in combination with the actual situation of the construction ship management of Company C, this paper proposes optimization suggestions for its internal royalty pricing method according to the requirements of the application guidelines of internal transfer pricing, establishes and improves the construction ship use cost system under the full cost element, and changes the pricing basis to the standard cost of each cost element, It avoids the impact of the limitation of financial cost collection and distribution, and strengthens the connection between various cost elements and resource consumption in actual production and operation, which makes the pricing method of company C to determine the internal use fee of construction ships based on the use cost more scientific. The transaction price used for the internal use of construction ships can more reasonably reflect the performance of each responsibility center, and solves the problem of unreasonable cost distribution of each responsibility center, Ensure the realization of the company's management objectives. Firstly, this paper introduces the internal transfer pricing and the related theoretical basis through the research of relevant literature at home and abroad. Secondly, taking C Company as the research object, this paper introduces its basic situation and the operation status of the internal management and use system of construction ships. Then, after analyzing the impact of the implementation of the leasing standards on the current pricing of the internal use fees of the company's construction ships, it summarizes the problems in the current pricing system and analyzes the causes of the problems. Finally, the optimization suggestions are put forward for the above problems and causes, and the rationality of the optimization suggestions is analyzed and demonstrated through the project data analysis results.
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