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论文编号：	15193
作者编号：	2320224202
上传时间：	2024/12/11 22:59:26
中文题目：	作业成本法在B变压器制造公司的应用研究
英文题目：	Research on the Application of Activity-Based Costing at B Transformer Manufacturing Company
指导老师：	郝臣
中文关键字：	作业成本法；成本核算；成本控制；变压器
英文关键字：	Activity-based costing; Cost accounting; Cost control; Transformer
中文摘要：	变压器行业受到新型电力系统规划以及国家对新能源行业的扶持等国家政策的影响，高速发展，但变压器分别在特高压、中低压领域呈现不同的态势，特高压行业准入门槛高，存在行业垄断现象；但中低压产品标准化程度高，竞争白热化，利润微薄，为了在所属行业占有竞争优势，企业开始关注成本管理。 本研究选取的B公司是一家典型“专精特新”的民营制造企业，得益于国家政策的支持，B公司紧随我国工业化的步伐，实现了迅猛发展，然而，目前同样面临激烈的成本竞争。在数字化和智能化的驱动下，以及自身业务发展，B公司引入了大量的数控机器设备、对生产线进行了自动化改造，这也导致制造费用占成本的比重越来越显著。变压器性能的升级，生产工艺也愈加复杂，虽然生产流程固定，工艺也存在交织，但是不同产品消耗的料、工、费存在较大的差异。B公司现行的传统成本核算方法和管理模式并不适应其实际的业务流程。由于缺乏作业环节价值分析以及间接成本采用单一动因分配方式，扭曲了成本信息，进而影响经营决策；成本责任主体也不明确；控制手段也过于局限；影响企业的生存和发展，改善成本管理迫在眉睫。结合作业成本法的理论与B公司实际业务开展情况，探讨实行作业成本法的必要性和可行性，剖析生产工艺，为B公司设计一套具体的作业成本法应用方案以及保障措施，主要包括：确定作业中心、选择成本动因、多层级归集分配资源消耗，最后得出两种不同型号的变压器生产成本；并与旧方法下的生产成本对比，分析差异原因，清楚的反映出由于间接成本分摊方式的选择，技术含量低，生产工艺简单的产品生产成本被高估的现象。 对预期效果的分析得出作业成本法可以改善成本管理的现状。多动因管理能够提高B公司核算成本信息准确性，有助于管理层高效的进行经营决策；资源项目通过作业多层级归集和分配使得成本信息可溯，并将作业中心与组织结构相连，落实成本控制的责任；根据增值性对作业进行划分，使得成本控制更全面。最后希望，本文能丰富变压器行业成本管理理论，可以为同行业的公司提供借鉴思路。
英文摘要：	Transformer industry by the new power of the system planning and national support for the new energy industry and other national policies, high-speed development, but the transformer respectively in the field of ultra-high voltage, medium and low voltage presents a different situation, the ultra-high voltage industry has a high threshold of entry, there is a monopoly of the industry; but the medium and low voltage product standardization is high, the competition is white-hot, and the profits are thin, in order to occupy a competitive advantage in the industry to which it belongs to, the enterprise began to pay attention to the Cost management. In recent years, the transformer industry in the power equipment construction funds driven by the booming development of medium and low voltage transformer industry practitioners threshold is low, homogenization is serious, the industry's profits are thin, especially in the power grid enterprises procurement of transformers after the way to change to open bidding, most companies in the acquisition of orders, price competition is exceptionally fierce. In order to have a competitive advantage in the industry, each transformer manufacturing company needs to control costs reasonably and effectively.Company B selected for this study is a private manufacturing enterprise of “specialization, specialization and innovation” type, thanks to the support of national policies, company B has followed the pace of China's industrialization and achieved rapid development, however, it is also facing fierce cost competition. Driven by digitalization and intelligence, as well as its own business development, Company B has introduced a large number of CNC machines and equipment, automated production lines, which has led to manufacturing costs accounted for an increasingly significant proportion of costs. With the upgrading of transformer performance, the production process has become more and more complex, and although the production process is fixed and intertwined, the materials, labor and costs consumed by different products vary greatly. the existing traditional cost accounting and methodology and management model of Company B is not adapted to its actual business processes. Due to the lack of operation link value analysis and indirect costs using a single motive allocation, distorting the cost information, which in turn affects the business decision-making; cost responsibility is not clear; control means are too limited; affecting the survival and development of the enterprise, it is urgent to improve the cost management. Combining the theory of job costing method and the actual business situation of Company B, we discuss the necessity and feasibility of job costing method, analyze the production process, and design a set of specific job costing method application plan and safeguard measures for Company B, which mainly includes: determining the job center, selecting cost drivers, allocating the resource consumption by multi-level aggregation, and finally arriving at the cost of production of two different types of transformers, and analyzing the reasons for the difference in production cost compared with that of the old method. Comparison of production costs under the old method to analyze the reasons for the difference, clearly reflecting that due to the choice of indirect cost sharing method, the production costs of products with low technology content and simple production process are overestimated. The analysis of the expected effect concludes that the job costing method can improve the status quo of cost management. Multi-driver management can improve the accuracy of accounting cost information in Company B, which helps the management to make business decisions efficiently; resource items can be traced back to the cost information through the multi-level aggregation and allocation of jobs, and the job center is connected to the organizational structure, which implements the responsibility of cost control; and jobs are divided according to the value-addness, which makes the cost control more comprehensive. Finally, it is hoped that this paper can enrich the cost management of transformer industry and can provide reference ideas for companies in the same industry.
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