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论文编号：	15237
作者编号：	2320224206
上传时间：	2024/12/14 18:58:01
中文题目：	作业成本法在W传动公司的应用研究
英文题目：	Study on the Application of Activity-Based Costing in W Transmission Company
指导老师：	郝臣
中文关键字：	作业成本法;成本管理;传动企业
英文关键字：	Activity-based costing; Cost management; Transmission enterprise
中文摘要：	随着中国市场经济的蓬勃发展，工业制造业已成为我国的支柱性产业。大量制造业企业的出现也带动了对能源的大量需求，这为传动企业的发展壮大创造了坚实基础。然而，W公司的成本核算管理方面还不够先进，与企业的实际需求存在差距。因此，提高成本核算的精确程度，进而提高企业自身竞争力成为W公司的当务之急。 W公司要想提高竞争优势，就要准确了解定制传动机的成本，这是W公司能够做出进一步经营决策的基本保障。目前W公司采用的是传统的成本核算体系，作者认为在W公司运用作业成本法能使成本核算更精确。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W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W公司的实际情况设计成本核算方案。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，并进行归纳总结。 本文通过作业成本法在W公司的运用结果，印证了传统成本分析法不能精准得出W公司的产品成本的结论，并进一步论述了W公司使适用作业成本法，并且作业成本法的应用会让W公司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。本文得出的结论也希望能给国内同行业企业以启发，进一步重视和推广先进的成本管理理念为企业提高竞争力。
英文摘要：	With the rapid development of China’s market economy, industrial manufacturing has emerged as a pillar industry. The rise of numerous manufacturing enterprises has spurred a substantial demand for energy, laying a solid foundation for the growth of transmission companies. However, the cost accounting management at W Company remains outdated and does not fully meet the enterprise’s actual needs. Thus, improving cost accounting accuracy and enhancing competitiveness has become a critical task for W Company. To strengthen its competitive advantage, W Company must gain an accurate understanding of the costs associated with customized transmission, as this forms the basis for sound business decision-making. Currently, W Company relies on a traditional cost accounting system. The author suggests that adopting activity-based costing (ABC) could significantly improve the accuracy of its cost accounting. This paper begins by reviewing relevant domestic and international literature on ABC, providing a summary of key theories, and identifying existing issues within W Company’s current cost management framework. Based on the fundamental principles of activity-based costing and considering W Company’s specific circumstances, the paper designs a tailored cost accounting scheme. This approach outlines how operational activities and activity centers are defined and classified, how resource costs are gathered, and how activity costs are allocated. In the final step, cost data generated through activity-based costing is compared with the current system, with key insights drawn from the discrepancies. The results confirm that traditional cost analysis methods are not sufficient to accurately assess the real cost of W Company’s products. This further demonstrates the importance of applying activity-based costing, as doing so would provide valuable insights for production planning and pricing strategies, thereby enhancing the company’s market competitiveness. The conclusions drawn from this study also aim to encourage domestic companies in similar industries to embrace more advanced cost management practices, ultimately boosting their competitive edge.
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