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论文编号：	6979
作者编号：	2120123085
上传时间：	2014/12/9 13:51:27
中文题目：	基于作业成本法的DA公司成本核算研究
英文题目：	Researches on Cost Calculation of DA Corporate Based On Activity-Based Costing
指导老师：	李莉
中文关键字：	成本核算，军工企业;作业成本法;DA公司
英文关键字：	cost accounting;military industrial enterprises;activity-based costing;DA corporate
中文摘要：	伴随着高新技术的快速发展，军工企业自主研发生产能力逐渐增强，高精尖设备广泛应用，机械化已基本代替了人工生产，制造费用在产品成本中比重逐渐上升，部分军工企业已达人工成本的2-5倍。随着军工企业由军品向民品扩展，产品品种更加多样化，各产品之间差异较大,工艺日趋复杂,需要更精细化的成本核算。传统成本核算方法仍处于制造成本阶段，与当时人工占主导的生产特点相适应，制造费用的分配较粗犷，主要以人工工时和机器工时为主，这种分配往往使得产品成本与产品产量成比例变化，而没有反映产品自身工艺和加工过程的难易程度，成本计算偏离实际成本。随着军工企业改革的逐步深入，企业由计划指令性生产逐步向开放的市场转变，企业面临更加激烈的国内外市场竞争，原有的只注重产品质量不注重产品成本的生产经营理念已不适合现代军工企业的发展，产品成本的高低对企业保持竞争优势具有重要作用。企业需要建立科学的、与现代生产力发展相适应的成本核算体系，以满足当代企业的发展需求。 作业成本法通过二步骤进行成本核算，通过作业将资源耗费和产品成本联系起来，详细分析引起成本的资源动因和作业动因，强调资源耗费和产品成本之间的因果关系，更合理的分配制造费用，使产品成本更接近真实成本。作业成本法不仅仅是对产品成本的简单核算，它将企业看成是作业链的集合，通过对企业生产经营流程过程深入的分析，以满足顾客需求为目的，最大限度的提高企业资源的利用效率，实现企业价值最大化。军工企业作为国防科研的重要单位，成本核算的准确性对于企业的发展有重要意义，本文以DA公司为例进行案例研究，旨在探索出一种适合于现代军工企业自身发展的成本核算模式。 本文主要分为四部分，首先，介绍本文研究的背景、意义和内容框架。其次，采用规范研究方法，介绍成本控制理论发展历程，作业成本法理论概念。再次，采用案例研究方法，以DA公司为例，针对成本核算现状及存在的问题，设计作业成本法实施的总体方案，并通过对在锻造车间具体应用分析，说明应用作业成本法的优势。最后，对全文进行总结，说明研究中存在的不足。
英文摘要：	With the rapid development of high-tech, military industrial enterprise has increased the independent research and production capacity. With the wide application of advanced equipment, mechanization has been largely replaced the artificial production. Great changes have taken place in the product cost structure. the proportion of manufacturing costs is artificial cost 2-5 times. With the production range from military to civilian goods, product varieties more diverse, larger differences among products, processes becoming more complex, the corporate requires more refined cost accounting. Traditional cost accounting method is still stuck in the labor cost stage. The manufacturing costs are allocated primarily based on machine hours or labor hours, which making high-volume, low complexity product cost is overvalued and low yield, high complex product is underestimated. With the gradually reform of military industrial enterprise, the enterprise had got rid of the mandatory plan and face more intense competition in the market both at home and abroad. In order to keep competitive advantage, the enterprises has to change the original business philosophy which only emphasizes the quality of the product and ignore the product cost. In order to adapt to the changing market environment, Companies need to establish a scientific cost accounting system. Activity-Based Costing is a two-dimensional cost accounting method, based on the activities which are as a link to the consumption of resources and production costs, the rich cost motivation which emphasizes the cause-and-effect relationship between the consumption of resources and production costs, to make cost calculation more accurate and closer to the real cost of the products. Activity-Based Costing considering the companies as a series of activities, through the analysis of the activities, eliminate non-value added activities, optimize the value-added activities, reduce product cost and increase enterprise value. The application of Activity-Based Costing in military industrial enterprises is still rarely discussed. The aim of this paper is to establish a suitable cost accounting method in military industrial enterprises which can provide effective accounting information for companies plan ,control and decision-making. This article adopts the method of combining normative research and case study. Firstly, the article introduces the research background, research significance, research methods and research content. Secondly, the author describes the cost control theory, Activity-Based Costing theory and the research at home and abroad. Then, the author taking DA company as an example, introduce its own characteristics, analyses the problems of cost accounting, demonstrate the necessity and the feasibility of Activity-based costing application, explains the process of calculation and evaluate its application results. Finally, it comes to the summary and the shortcomings in the study.
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