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论文编号：	13732
作者编号：	2320190753
上传时间：	2022/12/8 7:58:58
中文题目：	T机械制造企业成本核算改进研究
英文题目：	The Research on cost accounting improvement of T machinery manufacturing enterprise
指导老师：	边泓
中文关键字：	机械制造企业；作业成本法；成本核算；成本控制
英文关键字：	Mechanical manufacturing enterprises; ABC Cost accounting method; Cost accounting; Cost control
中文摘要：	对于为汽车和摩托车铸造零部件的机械制造企业来说，整车行业的发展与之息息相关，随着新能源汽车日渐崛起和备受重视，市场需求下降，订单减少，因原材料废钢、废铁、生铁的价格上涨，铸造企业的各项成本也随之上涨。获得产品成本的准确信息，并运用到产品获利能力分析以及制造资源的合理配置中，帮助企业扩大市场份额，获取更高的利润，是该类企业需破解的难题。 T企业为整车提供优质凸轮轴与曲轴，经过数十年的发展，其自动化水平有了明显提升，产品种类繁多，间接成本在整个成本的比重也逐渐增大。同时，企业需满足市场上不同客户对产品的定制化要求，如尺寸和工艺等，因此，产品的生产模式也向多品种和小批量转变。当下，诸多机械铸造企业仍然采用传统成本核算方法，采用单一标准（产量或工时）分配占比高的间接成本，这与企业真实的成本结构有所脱节，最终反映的成本信息则对决策的支撑作用大打折扣。 本文在深入了解T企业各车间生产工序和现行成本核算现状后，结合企业生产模式转变的特点，通过某月成本核算案例剖析出T企业当前的成本核算问题，论证了作业成本法在T企业中的设计与应用，后对比分析了两种方法在间接成本分配和产品成本核算结果上的差异，论证作业成本法对T企业在定价决策、获利能力分析、制造资源配置以及成本控制上的预期应用效果。具体结论如下：一、引入作业成本法能更科学地分配间接成本，缩小企业成本的扭曲，提高产品成本真实性。二、引入作业成本法使得产品获利能力分析更准确，帮助企业改进定价策略、优化排产和成本控制。
英文摘要：	For the automotive and motorcycle casting parts of the machinery manufacturing enterprises, the development of the vehicle industry is closely related, with the rise of new energy vehicles and attention, market demand declines, orders decrease, but due to the rise of price in raw material scrap, scrap iron, pig iron, the cost of foundry enterprises also rises. Obtaining accurate product costs, and applying them to product profitability analysis and rational allocation of manufacturing resources to help enterprises expand market share and obtain more profits is a problem that such enterprises need to solve. T enterprise provides high-quality camshafts and crankshafts for the whole vehicle, after decades of development, its automation level has been significantly improved, the variety of products are varied, and the proportion of indirect costs in the entire cost has gradually increased. With the market requirements changing continually, enterprises must not only produce to meet customers’ need, like the specific needs in size, so the production mode of products has also quietly changed, changing to multiple varieties and small batches. At present, many mechanical casting enterprises still use traditional, cost accounting methods, which also disconnected from the real cost structure of enterprises, and the cost information reflected in the cost information naturally reduces the usefulness of decision-making. After in-depth understanding of the production process of T enterprise and the current status of cost accounting, this paper put forward the costing accounting problems currently faced by T enterprise through the analysis of a month’s costing case, fully demonstrate the application of the operation cost method in T enterprise, then analyzes and compares the results of cost accounting with the current cost accounting results, and demonstrates its application on T enterprise in pricing decision-making, profitability analysis and the expected application effect on manufacturing resource allocation and cost control, drawing the following conclusions: First, the method can improve the authenticity of the costs of products, reduce the distortion of enterprise costs, and the method can allocate the indirect costs of products more scientifically, help to reduce the distortion of costs, and improve accuracy. Second, the method can enable enterprise to make better production decisions and cost control.
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