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论文编号：	6242
作者编号：	2220120352
上传时间：	2014/6/6 10:43:19
中文题目：	作业成本法在通信制造企业中的应用研究
英文题目：	Study on the Application of Activity-Based Costing (ABC) in Communication Manufacturing Enterprise
指导老师：	张继勋
中文关键字：	通信制造企业;标准成本法;作业成本法
英文关键字：	Communication manufacturing enterprise;Standard cost;activity based costing (ABC)
中文摘要：	随着经济的发展，技术的进步，企业间的竞争日趋激烈，尤其以高科技为依托的通信制造企业，已不能停留在产品创新垄断的初期，产品质量、市场反应速度、成本价格优势等管理因素、成为企业立足、生存、发展之关键。而财务在管理职能中所扮演的角色也有了颠覆性的改变，已打破了传统会计的记帐、算数的简单模式，由核算职能向管理决策职能转变，从项目雏形期的产品定价决策，到项目的研发及生产期的成本分析控制，直至项目完成后的业绩评价考核，参与了整个业务的事前、事中及事后的管理决策。面对职能上的改变，原有的成本核算管理方式已不能满足当今管理层的决策需求，寻求更为准确、全面剖析本企业业务实质的成本核算模型及体系成为国内外理论界及企业探讨的焦点。本文以L通信公司现行的标准成本管理实践作为实务具体案例,引入作业成本法的基本原理和核算方法,探索标准作业成本法在通信制造企业的成本管理方式和控制模式, 将在一定程度上为通信制造企业提升行业竞争力和管理实力提供思路，为标准作业成本法的应用研究填补新内容。首先，对作业成本法国内外研究的现状进行分析，阐述作业成本法在通信制造企业中应用的现实意义，并对作业成本法的相关理论做了简练和清晰的介绍。其次，对通信制造行业成本核算特点、现状及缺陷展开了分析评价，探讨了作业成本法在通信制造行业应用的必要性及其实施的可行性，并依据作业成本法操作程序设计的一般原则, 设计了通信制造行业实施作业成本的框架。最后，以L通信有限公司为实施案例，通过对比分析两种成本法的计算结果，对作业成本法在该行业应用的效果进行评价,总结作业成本法的财务信息在通信制造行业的成本控制、管理决策等方面的需要解决的问题及建议。
英文摘要：	With the development of economy and technological progress, the competition is more and more intense among enterprises, especially communication manufacturing enterprises by relying on high technology, has not been able to stay in the initial stage of product innovation monopoly. The quality of the products, the market reaction speed, cost and price advantage, management factors and so on. It gradually become the key to the foothold, survival and development of the enterprise。But finance role in the management functions also had been changed thoroughly, has broken the simple and traditional accounting model of booking and counting. Finance function be changed from the accounting booking to management decision, from product pricing decision of project embryo phase , the cost analysis and control of project R & D and production phase , till to performance evaluation of the project completion, participated in the management decision making of the entire business. In the face of functional transformation, the original cost accounting methods can not meet the requirement of management decision making now, more accurate, more comprehensive analysis of the cost accounting model and system, has become the discussion focus of overseas and domestic theorists and enterprises. The thesis takes current standard cost management practice of L communication limited company as a practical instance, applies the basic principle and calculation methods of activity-based cost, explore the standard activity –based cost method of cost management mode and control mode in the communication manufacturing enterprise, which offers ideas for communication manufacturing enterprise to improve competitive ability of industry and management strength, fill the new content for the application of standard activity –base cost method. First of all, Analyze the research situation both at home and abroad of ABC method, Set forth practical significance of ABC application in the communication manufacturing enterprises and give a brief and clear introduction of ABC method. Secondly, through analysis and evaluation on cost accounting characteristics and current situation, defects existed in communication manufacturing industry, discuss the necessity and feasibility of ABC method application in communication manufacturing industry . and base on general design principles of ABC procedures, the framework that communication manufacturing industry applies ABC method is designed. Finally, Using L communication limits company for the example, through the comparative analysis of calculation result between standard cost and ABC method, evaluated the effect of ABC application in the industry, sum up the problems and suggestions about cost control and management decision making etc. of communication manufacturing industry which is based on ABC financial information.
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