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论文编号：	13863
作者编号：	2320200697
上传时间：	2023/6/1 22:49:42
中文题目：	作业成本法在H制造公司的应用研究
英文题目：	Application of Activity-based costing in H Manufacturing Company
指导老师：	张继勋 王雷
中文关键字：	制造企业；作业成本法；成本核算
英文关键字：	manufacturing enterprise； Activity-based costing； cost accounting
中文摘要：	自20世纪80年代以来,我国第一产业-制造业飞速发展，伴随电算化及现代信息网络技术的高速发展，产品制造相关先进管理方式不断投入,大量高端先进自动化设备的引入，使得制造行业间接费用在产品成本中的比重逐渐上升,传统产品成本核算方法无法提供真实的成本信息,无法满足企业对与成本相关的管理和经营需求，作业成本法理论应运引入至国内。作业成本法使用新的方式对间接成本进行分摊，以作业作为分摊基础，把成本参照动因进行分类，将间接费用合理且科学地分别分摊至相应的成本对象，解决因传统成本法的间接费用使用单一分摊标准导致产品成本与实际成本产生较大偏差的难题，保障了产品成本信息的合理性与准确性。目前国内外行业专家及企业高管更偏好使用作业成本法来进行核算。 本文首先归纳整理国内外与作业成本法有关的各类文献，引用作业成本法的基本概念、基本原理、核算过程及适用要求等，对比相较于传统成本法，作业成本法核算方式的优势点；后续以H制造公司为例，剖析H制造公司业务生产流程，并对H制造公司当前的传统成本核算方法进行分析，指出其存在的问题；接着归纳了H制造公司作业成本法应用的必要性，并列举其具备可行性条件。最后组建H制造公司应用作业成本法的核算架构，设定其设计原则与内容、选取研究对象，参照作业成本法步骤进行计算，对比传统成本核算方法，作业成本法核算结果准确性更高，更真实的反应产品成本。文章结论总结为如下几点：一是在H制造公司使用作业成本法核算方式更恰当；二是企业具备实施必要条件并可提供相应的保障措施。本文研究的价值是为作业成本法实施过程提供了一定的案例参数，供其他同类公司参考。
英文摘要：	Since the 1980s, our primary industry-manufacturing industry has developed rapidly, with the rapid development of computerization and modern information network technology, product manufacturing related advanced management mode has been constantly invested, the introduction of a large number of high-end advanced automation equipment, As a result, the proportion of indirect expenses in product costs increases, and traditional product cost accounting methods cannot provide real cost information and meet the cost related management and operation needs of enterprises. Therefore, activity-based costing theory should be introduced into China. Activity cost uses the new way, the apportionment of indirect costs based on the contribution of the Activity, categorizing costs according to the motivation, the indirect expenses reasonably and scientifically by contributing to the cost of the corresponding object, The accuracy of cost information is ensured. At present, activity-based costing is highly recommended by industry experts and enterprise executives at home and abroad. Firstly, this report summarizes all kinds of literature on activity-based costing, introduces the concept, principle, process and requirements of activity-based costing, and compares the advantages of activity-based costing compared with traditional costing methods. Then, taking H manufacturing company as an example, it analyzes whether it applies activity-based costing method, and analyzes the current traditional method of H , and points out its existing problems. Then it summarizes the necessity of applying activity-based costing in H and proves its feasibility. Finally, the accounting framework of activity-based costing for H was constructed. By setting design principles and contents, selecting research objects, and conducting accounting according to the steps of activity-based costing, it was found that the product cost calculated by activity-based costing was more accurate and reflected the product cost information more truly. The conclusion of this paper can be summarized as follows: first, activity-based costing can be implemented in H; Second, the enterprise has the corresponding conditions and can provide corresponding safeguard measures, activity-based costing in the enterprise can be successfully constructed and implemented. The value of this study is that it provides some experience for the application of activity-based costing and can be used as a reference for other similar enterprises.
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