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| 论文编号： | 13777 | |
| 作者编号： | 2320200719 | |
| 上传时间： | 2023/3/10 14:09:37 | |
| 中文题目： | 作业成本法在M公司的应用研究 | |
| 英文题目： | Research on the Application of Activity-based Costing in Company M | |
| 指导老师： | 周宝源 | |
| 中文关键字： | 作业成本法；煤化工企业；环境成本 | |
| 英文关键字： | activity-based costing; Coal chemical enterprises; environmental cost | |
| 中文摘要： | 在复杂多变的市场环境中，企业之间的竞争愈来愈激烈，在十九大的报告中指出，这一时期的经济特征将由高速发展向高质量发展转变，企业在进行转变的同时也面临着新的挑战。对于煤化工企业而言，其成本是企业持续发展的关键因素，降低成本是该类企业提升综合竞争力的有效途径。本文通过分析一家煤化工企业——M公司现有成本核算体系中所存在的问题：成本管理的理念滞后、制造费用分配不合理、成本分析不力等问题，运用了会计学中的作业成本法对其成本核算方法提出了改进建议，介绍了作业成本法的基本原理、相关概念、设计原则和核算流程，探讨了作业成本法对于煤化工企业应用作业成本法的意义。针对M公司的工程β设计了作业成本法核算体系，比较作业成本法与传统成本法的核算差异。除此之外，经济的发展带来了一系列环境问题，低碳经济、绿色经济的理念也再次被提上日程。与其他类型的制造业相比，煤化工企业对环境的污染较重，因此对环境成本的控制也是企业成本控制的关键一环，如何在经济高速发展的同时维持生态平衡成为煤化工企业急于解决的问题，本文根据M公司的特点，结合作业成本法的核算原理，对企业的工程α的环境成本控制提出改进建议。阐述了M公司应用作业成本法的预期效果，有助于M公司提高成本核算的准确性，做出科学的管理决策，形成产品竞争优势，关注绿色生产、社会责任等。为保障企业更好地应用作业成本法，设计了一系列保障措施：管理层的支持与参与、全员参与、持续改进、信息支持、责任中心考评机制等。 | |
| 英文摘要： | In a market environment which is rapidly changing, the competition between enterprises is becoming increasingly fierce. The report of the 19th National Congress of the Communist Party of China pointed out that the economic characteristics of this period will change from high-speed development to high-quality development, and enterprises are also facing new challenges while changing. For coal chemical enterprises, the cost is the key factor for their sustainable development, and cost reduction is an effective way to enhance the comprehensive competitiveness. This paper analyzes the problems like the concept of cost management lags behind, the allocation of manufacturing expenses is unreasonable, and the cost analysis is ineffective existing in the existing cost accounting system of M Company which is a coal chemical enterprise, suggests for improving its cost accounting method by using the activity-based costing method in accounting, and discusses the significance of applying activity-based costing in coal chemical enterprises. In addition, economic development has brought about a series of environmental problems, and the concept of low-carbon economy and green economy has been put on the agenda again. Compared with other types of manufacturing industries, coal chemical enterprises pollute the environment seriously. Therefore, the control of environmental costs is also a key part of enterprise cost control. How to maintain the ecological balance while developing the economy at a high speed has become an urgent problem for coal chemical enterprises to solve. According to the characteristics of the case companies, combined with the accounting principle of activity-based costing, this paper puts forward suggestions for improving enterprise environmental cost control. The expected effect of the application of ABC in M Company, which is helpful for M Company to improve the accuracy of cost accounting, make reasonable management decisions, build product competitive strengths, pay attention to ecological production, social responsibility, etc. In order to ensure a better application of ABC in enterprises, a series of safeguard measures are designed: support of management, participation of all, continuous improvement, IT support, responsibility center and evaluation mechanism, etc. | |
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