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论文编号：	14503
作者编号：	2120213427
上传时间：	2024/3/10 0:02:00
中文题目：	基于作业成本法的H齿轮箱公司成本管理优化研究
英文题目：	Research on Cost Management Optimization of H Gear Box Company Based on Activity Based Costing
指导老师：	陆宇建
中文关键字：	作业成本法；作业成本管理；制造费用；齿轮箱
英文关键字：	Activity-based costing；Activity-based cost management；Manufacturing costs；Gear box
中文摘要：	齿轮箱是工业领域中常见的传动装置，广泛应用于机械设备的传动中，可起到加减速、改变传动方向和转动力矩等作用。当前，科学技术正在迅猛发展，生产模式也在加速变革，我国齿轮箱产品的市场竞争日趋激烈。由于面临上游原材料的大幅上涨和下游设备制造企业价格竞争带来的成本转嫁，产品成本影响市场竞争力，因此依据准确的成本信息来合理控制产品成本就成为各企业赢得市场的关键因素。 本文选取的H公司是一家从事齿轮箱生产的民营中小型高新技术制造企业，其在国家政策支持下伴随着我国工业的腾飞走上了高速发展道路，目前同样面临激烈的成本竞争。H公司现在的产品线涵盖单级、二级和三级齿轮传动箱，覆盖高中低档，能够满足不同的消费者需求。近年，随着H公司的发展和齿轮箱生产线的自动化改造，制造费用占成本的比重越来越大。各类齿轮箱的部分生产工艺、生产流程相同，但是产品间技术含量、用料、耗时等有较大差异。而H公司仍采用成立初期的传统成本核算和管理模式，逐渐暴露出不符合经营管理要求的问题，由于缺少成本动因管理和对作业的价值分析，造成产品成本信息失真，影响生产经营决策，成本控制责任也难以落实，绩效考核流于形式，正在危害企业的生存和发展。 本文以H公司为案例，分析现有传统成本管理模式在H公司存在的问题，对H公司实施作业成本管理的必要性和可行性进行说明。然后提出作业成本管理在H公司应用设计框架和原则，从成本计划、成本核算和成本分析考核三个方面入手，为其设计一套具有针对性的作业成本管理方案以及保障措施。通过对比作业成本管理方法与传统成本管理方法的差异，从成本动因管理、作业流程优化、成本分析层次、业绩评价体系、经营管理决策等方面，来分析其实际应用价值，得出作业成本法在H齿轮箱公司具有可行性与适用性并能够比传统成本管理方法更能为H公司带来优势的结论，从而为国内同类型企业提供借鉴思路。
英文摘要：	Gearbox is a common transmission device in the industrial field. It is widely used in the transmission of mechanical equipment, which can accelerate and decelerate, change the transmission direction and rotational torque. At present, science and technology are developing rapidly, and the production mode is also accelerating changes. The market competition of gearbox products in China is becoming increasingly fierce. Due to the sharp rise in upstream raw materials and the cost transfer caused by price competition of downstream equipment manufacturing enterprises, product cost affects market competitiveness. Therefore, reasonable control of product cost based on accurate cost information has become a key factor for enterprises to win the market. The H company selected in this dissertation is a private small and medium-sized high-tech manufacturing enterprise engaged in gearbox production. With the support of national policies, it has embarked on a high-speed development path with the rapid development of China 's industry, and is also facing fierce cost competition. H company 's current product line covers single-stage, two-stage and three-stage gear transmission boxes, covering high, medium and low grades, which can meet different consumer needs. In recent years, with the development of H company and the automation transformation of gearbox production line, the proportion of manufacturing cost in cost is increasing. Some of the production processes and production processes of various gearboxes are the same, but there are great differences in technical content, materials and time consumption among products. However, H company still adopts the traditional cost accounting and management mode in the early stage of its establishment, which gradually exposes the problems that do not meet the requirements of operation and management. Due to the lack of cost driver management and value analysis of operations, product cost information is distorted, affecting production and operation decisions, and cost control responsibilities are also difficult to implement. Performance appraisal is a mere formality, which is endangering the survival and development of enterprises. Taking H company as an example, this dissertation analyzes the existing problems of traditional cost management mode in H company, and explains the necessity and feasibility of implementing activity-based cost management in H company. Then it puts forward the application design framework and principles of activity-based cost management in H company, and designs a set of targeted activity-based cost management scheme and safeguard measures from three aspects : cost plan, cost process control and cost analysis and assessment. By comparing the differences between the activity-based cost management method and the traditional cost management method, this dissertation analyzes its practical application value from the aspects of cost driver management, operation process optimization, cost analysis level, performance evaluation system, management decision-making and so on. It is concluded that the activity-based cost method is feasible and applicable in H Gearbox Company and can bring more advantages to H Company than the traditional cost management method, so as to provide reference ideas for the same type of enterprises in China.
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