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论文编号：	14689
作者编号：	2120213429
上传时间：	2024/6/6 2:24:50
中文题目：	作业成本法在X塑料管道公司的应用研究
英文题目：	Research on the Application of Activity-based Costing in X Plastic Pipe Company
指导老师：	李姝
中文关键字：	作业成本法；成本核算；塑料制造业
英文关键字：	Activity-based costing；Cost accounting；Plastic manufacturing industry
中文摘要：	塑料是国民经济体系中重要的基础性材料，塑料管道在房地产行业、基础设施行业等关乎国计民生的重要行业中广泛应用。当前，我国经济从高速发展转向高质量发展，随着经济的发展，我国塑料管道行业也进入了增长速度放缓、竞争加剧、产品同质化的行业格局，行业内各公司面临着生产经营上的困境和挑战。成本核算、管理和控制是塑料管道行业市场竞争的重要方面，间接费用在各家公司产品成本中占比较高。 当前，塑料管道行业内普遍使用传统成本法进行成本核算，这种方法对于间接成本以产量和工时为分配标准，提供的成本信息不够准确，不能给成本核算、成本控制、定价决策、生产决策等关键的生产经营活动提供有效的支持。基于这种情况，企业需要更加先进的成本核算方法。作业成本法是一种基于作业的成本核算方法，能够更准确地分配在产品成本中占比较高的间接费用，更能满足企业的生产经营需要。 本文选取行业内典型的X塑料管道公司作为研究对象，为X公司设计了作业成本法应用方案。本文主要分为五章。首先，在绪论里介绍行业背景，回顾国内外的研究现状，提出本文的研究内容、方法和创新点。其次，本文阐述作业成本法的基本思想、概念体系、核算步骤。然后，本文介绍公司成本核算现状和存在的问题。接下来，本文说明应用作业成本法的必要性与可行性，结合公司实际设计作业成本法应用方案，计算作业成本法下的成本核算结果，并与传统成本法比较。最后，说明使用作业成本法的预期成果和保障措施。 通过对作业成本法的应用研究，本文提出作业成本法在X塑料管道公司具有可行性，能够实现更准确的成本核算，帮助管理者进行经营决策，提高成本控制能力。本文也为其他塑料制造企业应用作业成本法提供了参考，具有一定的现实意义。
英文摘要：	Plastic is an important basic material in the national economic system. Plastic pipes are widely used in the real estate industry, infrastructure industry and other important industries related to the national economy and people's livelihood. At present, China's economy is shifting from high-speed development to high-quality development, with the development of the economy, China's plastic pipe industry has also entered the growth rate slowdown, competition intensification, product homogenization industry pattern. The industry companies are facing production and operation difficulties and challenges. Cost accounting, management and control are important aspects of market competition in the plastic pipe industry, and indirect costs account for a relatively high proportion of product costs in various companies. At present, the plastic pipe industry generally uses the traditional method for cost accounting. This method uses the output and related working hours as the distribution standard for indirect costs. The cost information provided is not accurate enough to cost accounting, cost control, pricing decisions, production decisions and other key production and business activities to provide effective support. Based on this situation, enterprises need more advanced cost accounting methods. Activity-based costing is based on activities. Activity-based costing can more accurately allocate the higher indirect cost in the product cost, which can better meet the production and operation needs of enterprises. This paper selects the typical X plastic pipe company in the industry as the research object and designs the application scheme of activity-based costing for X company. This paper is divided into five chapters. Firstly, the introduction introduces the background, reviews the research status, and introduces the content, methods and innovations of this paper. Secondly, this paper expounds the basic idea, concept system and accounting steps of activity-based costing. Then, this paper introduces the current situation and existing problems of the company's cost accounting. Next, this paper explains the necessity and feasibility of the application of activity-based costing, and designs the application scheme of activity-based costing combined with the actual situation of X company, and calculates the cost accounting results under activity-based costing, and compares them with traditional costing methods. Finally, the expected results and safeguard measures of using activity-based costing are explained. Through the application research of activity-based costing, activity-based costing is feasible in X Plastic pipe company, which can realize more accurate cost accounting and help managers make business decisions, and improve cost control ability. This paper also provides reference for other enterprises.
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