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论文编号：	548
作者编号：	2120062023
上传时间：	2008/6/19 19:00:05
中文题目：	基于作业成本法的我国煤炭企业成
英文题目：	The Study of Coal Enterprises'
指导老师：	李莉
中文关键字：	作业成本法 成本动因 成本核算
英文关键字：	Activity-based Costing Cost
中文摘要：	随着全球竞争的日益加剧、先进生产制造技术的不断发展和广泛应用使企业的生产方式发生巨大的变化，直接人工费大幅度减少，同时间接费呈多样化剧增，这给传统成本核算和成本管理方法带来了挑战。作业成本法的产生和发展正是适应这一形式变化的突出表现，它开辟了成本核算与管理的新境界。作业成本法采用更合理的标准分配成本，不但使成本计算结果更为准确，也带来了成本管理的革新和组织的优化。 本文依据作业成本法基本理论，在深入了解煤炭企业的实际以及其当前所处的行业和外部市场竞争环境的前提下，采用文献法与调查法相结合、定性研究与定量研究相结合，对煤炭企业现行成本核算方法存在问题进行分析的基础上，论述了煤炭企业运用作业成本法的可行性，分析设计了煤炭企业实施作业成本法的核算程序和方法。总结出：煤炭企业在运用作业成本法进行成本核算时，应合理确定资源成本动因和作业成本动因；应注重作业成本法中成本标的的层次性，并给出了作业成本法在实施过程中一些建议。 本文主体分为四个部分： 首先，从传统的成本核算到以战略成本管理为宗旨的作业成本法的相关理论回顾入手，阐述了作业成本法相关的概念、基本原理、核算程序并对作业成本法与传统方法做了比较分析。 其次，对煤炭企业成本核算现状进行分析，指出了现有核算模式存在的问题。并将煤炭企业成本核算的特点与作业成本法的适用条件结合起来，分析了我国煤炭企业实施作业成本法的可行性。煤炭企业生产过程清晰，成本结构稳定，有相对明确的成本动因，有利于作业成本核算并且进行成本控制。 第三部分是全文的重点，论文设计了煤炭企业应用作业成本法的核算模式，并且阐明了核算的具体步骤和方法，其中主要对煤炭企业作业中心的划分，成本动因的选择及成本费用的分配流程提出了见解，并结合阳煤集团的实际情况，进行了应用举例。 最后，阐释了本文的研究结论，并指出了文中的不足之处，同时对煤炭企业应用作业成本法进行了展望。
英文摘要：	With the aggravation of global competition, and rapid development and wide use of advanced manufacturing technology, enormous changes have taken place both in the production modes: sharp decreases direct expense as well as shocking increases indirect expenses. Thus, it challenges traditional costing and cost management, the invention and development of Activity-based costing, which opened up a new realm in cost accounting and management, is the outstanding performance in this reform. Activity-based costing takes a more reasonable standard to distribute cost. It will not only make cost calculating more accurate but also bring the innovation to the cost management and optimization to organization. The thesis based on ABC theory and comprehensive understanding of specific situation in coal enterprises, related industry environment and competition in outside market, adopting documental method combining with investigation, qualitative research combining with quantitative research and the method of comparison, analysis on the problem of the cost accounting method in coal en enterprises ,the thesis discusses the feasibility on the application of ABC in a coal enterprises ，analyze Activity-Based Costing accounting application method in coal enterprises. the thesis draws some conclusions as follows: cost driver and the activity cost driver should be determined reasonably; the hierarchy of cost objectives in ABC should be distinguished equitably, and give some suggest. The thesis has four parts: The thesis firstly with the Activity-Based Costing to classification backdrop of produce, introduces the correlative concept, and research status, Activity Based Costing is the cost computing principle based on the basis of Activity. Then, the thesis analysis coal cost accounting actuality and points out deficiency. The thesis combines the characteristic of coal cost and the accounting application characteristic of Activity-Based Costing to analyze the application of the Activity-Based Costing and the feasibility of the coal corporation cost accounting. Coal corporation produce is clear, cost structure is stabilization, be propitious to Activity-Based Costing . Then from the view of actual practice, the following Part3, as the emphases of whole thesis, puts Activity-Based Costing cost method in coal enterprises .According to the usual calculating procedure and combing the general characteristic of coal enterprises cost accounting, the general design procedures to study the coal enterprises cost accounting system. The last part gives a brief conclusion to the whole thesis, and the some shortcomings are points out for further study.
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