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论文编号：	14473
作者编号：	2120213428
上传时间：	2024/3/6 19:21:53
中文题目：	作业成本法在J金属制品公司的应用研究
英文题目：	Study on the Application of Activity-Based Costing in J Metal Products Company
指导老师：	周宝源
中文关键字：	作业成本法;成本核算;金属制品行业
英文关键字：	Activity-based costing;Cost accounting;Metal-products company
中文摘要：	随着我国经济的进一步发展，国内金属制品行业的竞争态势近年来逐渐严重。J 金属制品公司作为中小型制造企业，也面临着不小的压力。此外，随着公司规模扩大，J 公司的生产流程自动化程度也在加强，公司从大规模生产基础金属制品新增了高精度需要定制的金属产品，因此提高成本核算的精确度、优化生产流程成为 J 公司的当务之急。 跟同行业的竞争对手相比，J 公司的大部分产品在性能上并不占优势，要想提高竞争优势，就要加强对定制化高端金属制品的研发和生产，而准确了解定制化金属制品的单位成本是 J 公司能够做出进一步经营决策的基本保障，只有得到准确的产品成本，才能提高定价的准确性，提高后续各个生产环节的效率。目前 J 公司采用的是传统的成本核算体系，在分配制造费用时按照直接人工工时作为分配标准，但是由于各产品在生产时复杂程度不一样，因此目前的成本核算方法下确定的产品成本显然不够精确。作业成本法采用更为完善、全面的分配标准，先将资源分配到确定好的作业中心，再将各作业中心归集到的成本根据作业动因分配至各产品，使成本核算更精确，有利于 J 公司进行后续生产经营决策，改进生产工艺、提高生产效率。 本文通过实地考察、和公司相关人员沟通等方式获取了 J 金属制品公司生产经营的数据资料，结合前人对作业成本法的研究，为 J 公司设计了一套符合企业实际情况的作业成本核算体系。在设计应用的过程中，作者先了解了 J 公司主要金属制品的生产流程，分析了公司的资源耗费情况，通过和有经验的财务人员沟通，确定了八个作业中心，并确定了恰当的成本动因，最终得到了作业成本法核算下的产品成本。通过比较传统成本核算方法和作业成本核算方法，文章阐述了 J 金属制品公司应用作业成本法进行成本核算的优越性。
英文摘要：	With the further development of China’s economy, the competition situation ofdomestic metal products industry has gradually become serious in recent years. J MetalProducts is also facing a lot of pressure as a small and medium-sized manufacturer. Inaddition, with the expansion of the scale of the company, the automation degree of theproduction process of J Company is also strengthened, and the company has addedhigh-precision metal products requiring customization from the mass production ofbasic metal products. Therefore, improving the accuracy of cost accounting andoptimizing the production process have become the top priority of J Company.Compared with competitors in the same industry, some products of J Companyare not superior in performance. To improve its competitive advantage, it is necessaryto accurately understand the unit cost of each product of J Company so as to makefurther business decisions, such as whether to reduce the price or stop production. Atpresent, the cost accounting method adopted by Company J is the traditional costaccounting system. When allocating manufacturing expenses, direct labor hours areused as the allocation standard. However, because the production complexity of eachproduct is different, the product cost determined by the current cost accounting methodis obviously not accurate enough. Activity-based costing adopts a more complete andcomprehensive allocation standard. Firstly, resources are allocated to the identifiedactivity center, and then the cost collected by each activity center is allocated to eachproduct according to the activity driver, so that the cost accounting is more accurate.This dissertation obtained the production and operation data of J Metal ProductsCompany through field investigation and communication with relevant personnel ofthe company. Combined with previous studies on activity-based costing, a set ofactivity-based costing system was designed for J Company, which is in line with theactual situation of the company. In the process of design and application, the authorfirst understood the production process of Company J, analyzed the resourceconsumption of the company, and determined eight activity centers and appropriate cost drivers through communication with experienced financial personnel. Finally, theproduct cost under activity-based costing was obtained. By comparing the traditionalcosting method and activity-based costing method, this paper expounds the advantagesof using activity-based costing in J Metal Products Company from many aspects.
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