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论文编号：	15867
作者编号：	2320234089
上传时间：	2025/12/11 14:18:38
中文题目：	基于作业成本法的L风电运维公司成本核算优化研究
英文题目：	Research on Cost Accounting Optimization of L Wind Power Operation and Maintenance Company Based on Activity-Based Costing
指导老师：	车建国
中文关键字：	风电运维；成本核算优化；作业成本分析法
英文关键字：	Wind Power O&M; Cost Accounting Optimization; Activity-Based Costing(ABC) Method
中文摘要：	随着“十四五”规划的即将圆满结束，以及“十五五”规划的即将开启，我们正日益接近2030年前碳达峰和2050年碳中和的目标。在过去几年中，经历了政府补贴政策的调整、抢装潮的兴起，以及三年疫情的冲击，风电运维市场经历了从繁荣到挑战的转变。众多企业如雨后春笋般涌入市场，但随后又面临严峻的生存挑战。市场中出现了低价竞争和恶意扰乱市场秩序的行为，导致竞争环境异常激烈。在这样的背景下，成本核算的优化对于风电运维企业L公司具有重要意义，不仅可以提高L公司的运营效率，还可以提升其市场竞争力。 本研究以L公司的成本核算优化为研究对象，首先采用文献研究法，深入探究了传统成本法和作业成本法的理论基础；其次，通过对L公司进行实地调研，观察现场作业流程，并与中高层管理人员及财务工作人员开展访谈，全面了解了L公司当前的成本核算方法与实际成本状况，发现当前成本核算存在诸多问题，从而引出应用作业成本法的可行性与必要性；再次，依托传统成本法下已有的数据，基于作业成本法为L公司设计成本核算优化方案，并对优化前后的数据结果进行对比分析，进而揭示作业成本法对L公司成本核算优化具有积极作用；最后，从数据保障、提升全员参与度和构建信息共享平台三个方面提出保障措施，以推动L公司运用作业成本法优化成本核算方案的有效实施。主要研究结论如下： 作业成本法革新了成本分配方式，使间接成本更贴近实际情况；作业成本法以“资源－作业中心－成本对象”为基础，在分析资源消耗逐步归集的过程中，借助资源动因与作业动因，拓宽了成本分析的视角，如人均成本、单台风机成本等，使成本分析的角度更加多元化，有助于高层做出合理的定价或业务倾斜决策；作业成本法有助于识别增值作业，提高公司运营效率。
英文摘要：	As the “14th Five-Year Plan”is drawing to a successful close and the “15th Five-Year Plan” is about to kick off, we are getting closer to the goals of reaching peak carbon emissions before 2030 and achieving carbon neutrality by 2050. Over the past few years, the wind power operation and maintenance (O&M) market has gone through a transition from prosperity to challenges, amid adjustments to government subsidy policies, the emergence of a rush to install wind power equipment, and the impact of the three-year COVID-19 pandemic. A large number of enterprises have flocked into the market like mushrooms after rain, but subsequently faced severe survival challenges. The market has seen behaviors such as low-price competition and malicious disruption of market order, resulting in an extremely fierce competitive environment. Against this backdrop, the optimization of cost accounting is of great significance to Company L, a wind power O&M enterprise. It can not only improve Company L's operational efficiency but also enhance its market competitiveness. This thesis takes the optimization of cost accounting of Company L as the research object. Firstly, it adopts the literature research method to conduct an in-depth exploration of the theoretical foundations of traditional costing method, and activity-based costing (ABC) method. Secondly, through on-site research on Company L, observation of on-site operation processes, and interviews with middle and senior managers as well as financial staff, a comprehensive understanding of Company L's current cost accounting methods and actual cost status is obtained. It is found that there are many problems in the current cost accounting, thus highlighting the feasibility and necessity of applying the ABC method. Thirdly, based on the existing data under the traditional costing method, a cost accounting optimization plan is designed for Company L using the ABC method. A comparative analysis of the data results before and after optimization is conducted, which further reveals that the ABC method plays a positive role in optimizing Company L's cost accounting. Finally, safeguard measures are proposed from three aspects—data guarantee, improvement of full-staff participation, and construction of an information sharing platform—to promote the effective implementation of the cost accounting optimization plan for Company L through the application of the ABC method. The main research conclusions are as follows: The ABC method has innovated the cost allocation method, making indirect costs more in line with the actual situation; based on the "resource-activity center -cost object"framework, the ABC method, in the process of analyzing the gradual accumulation of resource consumption, expands the perspective of cost analysis with the help of resource drivers and activity drivers—such as per capita cost and cost per wind turbine—making the perspectives of cost analysis more diversified, which is conducive for senior management to make reasonable pricing or business inclination decisions; the ABC method helps identify value-added activities and improve the company's operational efficiency.
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