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论文编号：	5472
作者编号：	2220110304
上传时间：	2013/6/8 16:38:50
中文题目：	作业成本管理在供热企业中的应用研究
英文题目：	Activity-Based Cast Management application research in heating enterprise
指导老师：	周宝源副教授
中文关键字：	供热企业，作业成本法，作业成本管理，作业单元优化
英文关键字：	heating enterprises, activity-based costing, activity-based costing management, operating unit optimization
中文摘要：	供热企业曾经是我国的社会公共事业单位，而目前则处于面向市场的转型发展阶段，盈利成为供热公司生存的主要途径。由于近些年来供热所需要的外购能源价格随市场波动逐年增高，同时由于全社会环保意识的增强，节能减排的标准也不断提高着对供热企业的要求，导致供热企业不断更新技术设施，资金需求的压力也越来越大。供热企业的利润空间是由销售“热”的收入扣除经营成本之后所得。经营成本逐年上升，而热价又是由地方政府、发改委和物价局统一制定，企业无法自行调整，使企业的利润空间在不断的缩小，甚至大多数供热企业的成本远远高于现行供热定价水平，导致许多企业借贷经营，资产负债率逐年提高，面临着一定财务风险。供热企业亏损已成为普遍现象，近年来许多小型民营供热企业纷纷倒闭，而大部分的供热企业都没有从成本管理的角度去分析，并进而寻求盈利的方法。本文尝试将作业成本管理的方法应用于供热企业。通过对作业的分析来对供热成本进行细分，将不可控的燃煤、水、电价格成本扣除后，占成本比例最高的制造费用从作业的角度分析并归集到成本当中去。这将极大的弥补了传统成本管理方法对制造费用分配的不合理，可以为企业决策者提供更准确的业务信息，从而在狭小的可控供热成本空间中发掘降低成本的潜力。本文以天津市FX供热公司为案例，说明了FX公司现有成本管理方法存在的不足，并进一步论证了FX公司应用作业成本管理的必要性和可行性。然后进一步对案例公司应用作业成本管理提出整体的应用设计思路，旨在分析供热生产过程中的每一个作业环节，识别出增值作业与非增值作业，并通过消除非增值作业降低成本。随后依据设计思路，结合案例公司的生产工艺流程分析，确认各个环节的作业，然后进行成本动因分析，逐一分析了资源动因和作业动因。最后以维修维护作业单元为例，对公司四个站点的维修维护作业进行了作业成本和分析和归集，并对其产能进行分析，据此提出对作业单元的优化方案。在可控供热成本比重极低的情况下，期望可以达到降低供热成本的目的，为供热企业的生存摸索出一种方法。
英文摘要：	Heating companies was once our public institutions, and now is at the stage of development of market-oriented restructuring, profitability has become the main way to survive. As in recent years, because of the price of outsourcing resources fluctuates according to the market and increased year by year，meanwhile, the increase of whole society awareness of environmental protection, and the standard of energy conservation and emissions reduction also constantly improve the demand for heating companies, result in heating enterprise constantly update technology facilities, funds demand pressure is bigger and bigger. Heating companies’ profit margins obtained by the revenue of selling heat after deducting operating costs. Operating costs increased year by year, while the heat price is determined by the local government, the Development and Reform Commission and the Price Bureau, companies cannot adjust by itself. That make companies’ profit margins in constant shrink, even most heating companies’ cost is much higher than the current pricing levels of heating, lead to many business lending, asset-liability ratio increased year by year, facing a certain financial risk. Heating enterprise loss has become a common phenomenon, many small private heating enterprises have closed down in recent years, most of them fail to analyze from the angle of cost management, and then the method to seek profit. This paper attempts to apply the Activity-Based Cast Management to heating enterprises. Through the analysis of the activity, enterprises can subdivide heating costs, analysis the manufacturing cost from the view of activity which accounting for the highest percentage of the cost that after deducting the uncontrolled cost of coal, water and electricity. This will greatly make up the irrational distribution caused by the traditional cost management methods, and provide more accurate information to manager, even discover the potential for cost reduction in the narrow controllable heating costs space. This paper takes Tianjin FX Heating Company as a case, illustrates the deficiencies of existing cost management in FX Company, and further demonstrates the necessity and feasibility of applying Activity-Based Cast Management. Then put forward the overall application design idea to the case company, that aims to analyze each part in the process of heating production, identify value-added and non-value added activities, and reduce costs by eliminating non-value added activities. Then according to the design ideas, analyze the case company's production process, confirm the activities of each part, then analyze the resource motivation and the activity motivation. Finally, take repair and maintenance unit for example, analysis and accumulate the activity cost of four sites, and analysis their production capacity, then according to that propose optimization solution of working unit. Under the condition of the low proportion of the controllable heating costs, hope to achieve the purpose of reducing heating costs, find out a way to survive for heating companies.
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