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论文编号：	14499
作者编号：	2120213439
上传时间：	2024/3/8 22:36:39
中文题目：	作业成本法在Y包装公司的应用研究
英文题目：	Research on the Application of Activity-based Costing in Y Packaging Company
指导老师：	李姝
中文关键字：	作业成本法;成本管理;纸制品包装行业
英文关键字：	Activity-based costing; Cost management;Paper packaging industry
中文摘要：	随着中国市场经济的蓬勃发展，居民的收入持续上涨，消费需求也日益旺盛，生活中各类产品离不开纸质包装，这为纸制品包装企业的发展壮大创造了坚实基础。但由于包装行业的进入门槛相对较低，并且有大量的中小型企业，导致市场总体处于供应大于需求的局面。同时包装企业和上下游的供货商的议价能力较弱，原材料纸张供应端价格和人工成本费用等的上涨，导致包装企业对成本管理有了更高的要求。然而，现有的会计理论在针对包装业的成本管理研究方面还不够充分，与企业的实际需求存在差距。随着行业的进步和市场需求的变化，很多包装公司开始采用先进的生产技术和智能设备，这些技术的革新显著提升了生产效率，但也产生了折旧费、维修费等更多的间接费用。由于间接费用的增长，传统的成本计算方式无法准确反映成本并满足管理层的需求。因此，本文通过实际案例分析，推荐在我国的纸制品包装行业中采用作业成本法，为企业提供更好的成本管理方案。 本文首先对作业成本法相关的国内外文献综述进行了梳理，并对相关理论进行概述，针对Y包装公司的成本管理现状提出了当前核算模式下存在的问题。然后基于作业成本法的基本原理，结合Y包装公司的生产环境、工艺流程等设计了一套作业成本核算方案。这个方案详细阐述了如何划分和确认作业及作业中心，归集资源费用的方式，以及作业成本的分配手段。最终，利用作业成本法计算出的成本数据与现行成本进行比对，旨在为企业在生产和产品定价方面的决策提供有价值的参考，进一步提升企业在市场上的竞争力。通过本研究，有助于提高Y包装公司的成本管理水平，从而为同行业其他企业提供参考。
英文摘要：	China's market economy has grown rapidly., residents' income continues to rise, and consumer demand is also increasingly strong. Various products in daily life cannot do without paper packaging, which creates a solid foundation for the development and growth of paper product packaging enterprises. However, due to the relatively low entry threshold of the packaging industry and the large number of small and medium-sized enterprises, the overall market is in a situation where supply exceeds demand. At the same time, the bargaining power between packaging companies and upstream and downstream suppliers is weak, and the increase in raw material paper supply side prices and labor costs has led to higher requirements for cost management by packaging companies. However, existing accounting theories are not sufficient in terms of cost management research for the packaging industry, and there is a gap between them and the actual needs of enterprises. With the progress of the industry and changes in market demand, many packaging companies have started to adopt advanced production technologies and intelligent equipment. These technological innovations have significantly improved production efficiency, but also generated more indirect costs such as depreciation and maintenance costs. Traditional cost calculation methods are not able to accurately reflect costs and meet the needs of management due to the increase in indirect costs. Therefore, through practical case analysis, this article recommends the use of activity-based costing in the paper product packaging industry in China to provide better cost management solutions for enterprises. This article first reviews the domestic and foreign literature related to activity-based costing, and provides an overview of the relevant theories. In response to the current cost management situation of Y Packaging Company, it proposes the problems that exist under the current accounting model. The production environment and process flow of Y Packaging Company were combined with the basic principles of activity-based costing to create a set of activity-based cost accounting plans. This plan elaborates on how to divide and confirm operations and operation centers, how to aggregate resource costs, and how to allocate operation costs. Finally, the cost data calculated using the activity-based costing method is compared with the current costs, aiming to provide valuable reference for the company's decision-making in production and product pricing, and further enhance the company's competitiveness in the market. This research will help improve the cost management level of Y Packaging Company, thereby providing a reference for other companies in the same industry.
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