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论文编号：	4877
作者编号：	2220100543
上传时间：	2012/12/14 15:25:59
中文题目：	基于BAAN IV系统的制造企业作业成本管理研究
英文题目：	The Manufacturing Enterprise Operating Cost Management Study Based on BAAN IV System：for example with MFC Enterprise.
指导老师：	黄福广
中文关键字：	BAAN IV系统;作业成本法;作业成本管理;制造业
英文关键字：	BAAN IV System;Activity Based Costing;Activity-Based Costing Management;Manufacturing Enterprise
中文摘要：	作业成本法起源于西方发达国家，从20世纪90年代开始，我国学者们对其进行了大量的探索和研究，对于其思想也给予了肯定，但是在实践领域的研究涉及的比较少，因而制约了作业成本法在企业中的应用。但近年来, 随着我国信息化进程迅速推进, 特别是市场经济条件下企业管理机制、组织机构及市场行为方式的巨大转变, 引发了对先进的管理思想、管理模式和管理手段的迫切需求。企业在发展过程中重点关注企业的价值最大化，实现相关效益的同时，时刻关注降低成本的机会，因为成本优势作为企业持续、稳定发展的重要保证，是企业进行竞争策略选择时，需要考虑的基本要素，尤其是制造企业。本文首先从作业成本管理为切入点，回顾了作业成本管理的相关理论及发展情况，分析作业成本管理的理念，作业成本法的核算原理及步骤，同时介绍了BAAN IV系统，该系统是BAAN公司的第四代信息管理系统，文中阐述它在企业生产管理中的特点及优势。随后通过对我国制造企业目前的成本管理现状的总结与分析，提出了相应对策，同时强调基于企业实际应用的信息系统与成本管理方法的重要性，然后从理论基础、技术层面和效用方面对基于BAAN IV系统的制造企业作业成本管理研究进行了可行性分析，以及评价了这种结合在优化作业管理、促进成本控制等方面的优势。之后，对BAAN IV系统下的作业成本核算方式与模型进行了分析，从作业成本管理核算的内容、基本构架和核算程序方面对基于BAAN IV系统下的成本管理系统进行了构建，提出作业的选择以及构架应进行充分的思考与分析，追求系统的合理化、严密性的同时，实现系统的操作上的便利化。同时，提出了构建该系统应注意的几个方面。最后，通过对MFC企业在BAAN IV环境下实施作业成本管理的案例分析，从实践的角度分析了其可行性以及在成本控制中的优势。
英文摘要：	Since 1990s, Chinese scholars did a lot of explorations and researches on Activity Based Costing stems from western developed countries and then affirmed it, but its application in enterprises has being restricted as less involved in the practice area. But in recent years, with the rapid advance of China informatization process, particularly the enterprises management mechanism under the market economy condition, the organization and market behavior has enormous changed, led to the urgent needs of the advanced management ideas, models and tools of management. Enterprises focus on its maximizing value in the development process, and always pay attention to the opportunity that can reduce costs when achieve the associated benefits, because cost advantage which as an important guarantee for the sustainable and stable development of enterprises is a basic element enterprises need to consider when they having competitive strategy selections, particularly in the manufacturing enterprises. First, this paper choose Activity-Based Costing Management (ABCM) as the starting point, review its theory and development situation, analyze its idea, accounting principle and steps, and also introduce the BAAN IV System and its characteristics and advantages in enterprise production management. Second, according to the summary and analysis of the cost management status of Chinese manufacturing enterprises, this paper bring out the corresponding countermeasures, and emphasizing the importance of the information system and cost management method based on enterprise practical application, and then analyze the feasibility of manufacturing enterprises’ Activity-Based Costing Management research based on BAAN IV System from theoretical basis, technical level and utility, and evaluate the advantage of this combination in optimizing activity management, promoting cost control and so on. Third, analyze the manner and model of Activity-Based Costing Management Accounting in BAAN IV System, build Costing Management System based on BAAN IV System from the contents of Activity-Based Costing Management Accounting, basic framework and accounting procedures, bring out the idea that we should do sufficient consideration and analysis when we selecting and building activity, achieve systematic facilitation on operation when we pursuing the rationalization and tightness of system. At the same time, propose some aspects we should pay attention when building the system. Last, analyze the feasibility of Activity-Based Costing Management and its advantage in cost control from a practical point of view through the case of MFC enterprise under BAAN IV environment.
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