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论文编号：	7403
作者编号：	2120132721
上传时间：	2015/6/9 14:31:25
中文题目：	作业成本法在煤化工行业的应用研究---以潞安煤基合成油有限责任公司为例
英文题目：	The Research on the Construction of ABC in the Coal Chemical Industry: In Luan Coal-based Synthetic Oil Limited Liability Company as an Example
指导老师：	周晓苏
中文关键字：	作业成本法 作业成本管理 煤化工
英文关键字：	Activity-Based Costing Activity-Based Costing Management The coal chemical industry
中文摘要：	自上世纪80年代以来，信息技术的迅猛发展使得企业经营和制造环境发生了天翻地覆的变化，企业成本管理的理论与实务也受到了巨大的挑战。由于传统成本核算方法所提供的成本信息是在制造费用在产品成本占比很大的情况下进行核算的，其信息已经失真，甚至是严重扭曲，从而严重影响了企业的生产经营决策，甚至会影响到企业战略决策的胜败，这些迫使世界范围内很多学者和企业更加关注研究和发展应用更加能贴合企业实际生产环境的成本核算和管理理论，作业成本法（Activity-Based Costing）和作业成本管理（Activity-Based Costing Management）便是在这样的背景下应运而生。作业成本法和作业成本管理开辟了企业成本核算和作业管理的新思路。本文所选用的案例公司在煤化工技术领域中处于领先地位，其采用全自动化生产，制造成本在产品成本中占比很大，但是企业所采取的传统成本核算方法在关于产品制造成本的分配方面只是采用单一的分配率对产品制造费用进行分配，造成了产品成本信息的失真。这种失真的成本信息无疑会对企业的成本管理工作造成干扰，从而进一步影响公司关于产品定价、产品盈利分析甚至生产经营决策、公司战略决策的正确性。本文的研究目的是结合案例公司的企业生产实际，通过构建作业成本法核算体系，为各级管理人员提供与决策高度相关的准确真实的成本信息，以此来影响公司关于产品定价、产品盈利分析的精确度，进而使公司能够进行正确的生产经营决策和战略决策；同时，在作业成本核算体系上，为公司的成本管理控制提供一些改进建议。
英文摘要：	Since the 1980s, the rapid development of information technology makes the enterprise management and manufacturing environment changed, the theory and practice of enterprise cost management has also been suffered huge challenges. Due to the manufacturing costs in product costs accounted for a large, the cost information provided by the traditional cost accounting method has been seriously distorted, which seriously affected the enterprise's production and decision-making, and even the strategic decision. With this reason, many scholars and enterprises pay more attention to research and develop advanced cost accounting and management theory which is more square with the actual production environment of enterprise, so the Activity-based Costing and Activity-based Costing Management are created in this context. They provide the enterprise cost management and operation management with new ideas. This case company which is choosed by this article is in a leading position in the field of the coal chemical technology. The company adopts automatic production and the manufacturing cost proportion in the product cost is very big. Due to the company use a single mode of distribution rate to allocate the manufacturing costs, the product cost information is distorted. The distortion of cost information will undoubtedly cause disturbance to the cost management of enterprise, thus further influence on the correctness of the product pricing, product profitability analysis and even the production and operation decision, the strategic decision for the company. The research purpose of this paper is, by building the accounting system of ABC and fully considering the case company's actual production, provide the managers at all levels with the accurate cost information which is highly relevant to decision-making. These accurate cost information can further influence the company's product pricing, product profitability analysis, production and operation decision-making and strategic decision-making; At the same time, based on the ABC accounting system, there will be some suggestions for the company's cost management control.
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