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论文编号：	13764
作者编号：	2120202950
上传时间：	2023/3/9 10:15:06
中文题目：	目标作业成本管理在A动力电池公司的应用研究
英文题目：	Research on Application of Target Activity-Based Costing Management in A Power Battery Company
指导老师：	张晓农
中文关键字：	成本核算；成本控制；目标作业成本管理
英文关键字：	cost accounting; cost control; target activity-based costing management
中文摘要：	随着新能源汽车的超预期增长，我国动力电池市场迎来发展风口。而动力电池需要重资产投入，因此电芯产能很容易集中于龙头公司，随着锂资源等原材料价格的暴涨、人力成本的波动上升，缺乏规模效应的中小公司面临较大危机，降本增效成为第一要义，因此一个较为全面且可执行的成本管理方法越来越重要。A动力电池公司是一家中等规模的动力电池生产销售企业，面临着增收不增利的成本困境，利润空间被高昂的成本挤压，在市场竞争中处于不利地位。因此，如何推进成本的精细化管理，合理有效地利用资源，实现成本的有效控制，是A动力电池公司亟需解决的问题。 当前A动力电池公司实行以市场为导向的目标成本法，并落实责任成本管理，在成本核算上较为粗放，直接材料和直接人工直接计入产品成本，制造费用按电池容量分配至各产品。A动力电池公司成本管理存在的问题包括四个方面：制造费用分配核算标准不精确、产品成本核算与目标成本分析口径存在差异、目标成本的确定和分解脱离实际情况和作业活动、无法分析成本动因并改善非增值作业。 基于作业成本理论和目标成本理论，在目标成本法中引入作业成本，进行作业分析和作业管理，并结合动力电池生产工艺，为A动力电池公司的目标作业成本管理进行了详细的应用设计，根据成本核算结果，对产品成本和产品盈利能力的差异进行分析。通过分析发现，一方面，目标作业成本管理能提高成本信息的准确性。另一方面，目标作业成本管理能结合工艺流程，逐级细化成本目标，提高成本控制的落地性。最后，回顾了目标作业成本管理的应用，根据案例企业的实际情况总结出制约因素和保障措施。 通过对案例公司的研究分析，目标作业成本管理在A动力电池公司具有实操性，通过目标作业成本管理方法，可以提高成本核算的准确性和目标成本的计划性；基于对作业链的分析进行作业管理，落实成本控制，提高产品的盈利水平，从而增强公司的市场竞争力，实现企业的发展战略。
英文摘要：	With the expected growth of new energy vehicles, China's power battery market ushered in the development of the wind. The high investment characteristics of power batteries make the need for heavy asset investment in the hands of a few companies in the head of the cell production capacity, in raw materials, labor costs and other price increases, for the lack of scale effect of the "small and medium-sized players", cost reduction and efficiency is the first priority, so a more comprehensive and implementable cost management model is increasingly important. A power battery company is a medium-sized power battery production and sales enterprises, the current enterprise profit margin is obviously squeezed, the development is facing a great challenge. Therefore, how to promote the refinement of cost management and the rational and effective use of resources is an urgent problem for A Power Battery Company to solve. The current cost management method of A Power Battery Company is a combination of target cost and responsibility cost led by the Finance Department, and the cost accounting is relatively crude, with direct materials and direct labor directly included in the product cost, and manufacturing costs allocated to each product according to the battery capacity. There are differences in the caliber of analysis, the determination and decomposition of target costs are not in line with the actual situation and operation activities, and it is impossible to analyze cost drivers and improve non-value-added operations. Based on the operation cost method theory and target cost theory, the two are integrated into the target operation cost method, and the specific process design is carried out for the implementation of the target operation cost method in Power Battery Company A according to the power battery production process, and the differences between the target cost method and the target operation cost method, the traditional costing and the target operation cost method, and the product profitability are analyzed. The analysis found that, on the one hand, under the traditional costing method, the cost of products with more technical content, complex production process and less production volume are seriously underestimated, and the target job costing method can improve the accuracy of cost information. On the other hand, compared with the original target costing method, the target job costing method can combine with the production management process and refine the cost objectives step by step, and implement the cost objectives to the smallest measurable and controllable units in accordance with the requirements of "horizontal to the edge and vertical to the bottom", so as to improve the effectiveness of cost control. Finally, we review the entire design process of the target operation costing method, summarize the constraints in the implementation of the target operation costing method, and propose corresponding solutions. Through the study and analysis of the case company, the target operation cost method is practical in A Power Battery Company. Through the target operation cost management method, it can improve the guidance of the target plan, help the enterprise to carry out accurate cost accounting and effective management, optimize the operation process, improve the cost management level of the enterprise in general, enhance the vitality and competitiveness of the enterprise, and realize the business goal and development strategy of the enterprise.
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