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论文编号：	8176
作者编号：	2120132911
上传时间：	2016/6/2 1:52:14
中文题目：	作业成本法在X保险公司的应用研究
英文题目：	Research on the application of activity based costing in X insurance company
指导老师：	刘志远
中文关键字：	作业成本法;成本核算;保险
英文关键字：	Activity based costing;Cost accounting;Insurance
中文摘要：	保险公司成本结构有其特殊性，在总成本中间接成本占很大比重，某一保险产品的总成本，除了佣金支出和理赔支出以外，其余剩下的几乎全部是营业费用（间接成本），并且这些间接成本涉及业务较多，包括承保、核保、理赔等等，这也就意味着保险公司成本结构复杂，将成本准确地分配到某个险种上，存在一定的难度。尤其是伴随着市场化改革的进行，给各财险公司精细化管理带来了巨大挑战。精细化管理的程度，间接费用分摊合理性，将在一定程度上影响险种费率自主定价的准确性。因此如何科学、合理地分摊诸多间接费用，从而真实、准确地反映保险公司成本信息，成为保险公司成本管理中的关键问题。 本文针对我国中小型财产保险公司，以X财产保险公司为例进行了分析。X保险公司经营保险险种众多，对不同的险种分别进行准确的成本核算，以反映出不同险种的成本差异对该公司的产品决策具有重大意义。本文对X保险公司的当前的成本核算状况进行了分析，发现在X财产保险公司现行的成本核算法下，存在成本核算结果不准确；分配标准与成本的发生缺乏因果关系；成本核算只注重险种，间接成本全额分摊无法揭示真实资源效率等问题。 为了解决X保险公司成本核算过程中存在的问题，本文借鉴了国外保险业作业成本管理经验，结合X保险公司成本核算的现状，认为在X保险公司引入作业成本法是必要且可行的。笔者尝试做出X企业作业成本法的建立思路，以案例的方式采用作业成本法对X保险公司进行了成本核算，分析现有成本核算方法和作业成本法下的间接成本分摊差异，认为作业成本法更有优势，预期可以能够更为精确的核算间接成本，解决了现存的分配标准与成本缺乏因果关系问题，能够提供更为真实的资源效率X，有助于压缩成本，为企业的经营决策提供有力支撑。作为补充，文末探讨了当前X保险公司推行作业成本法存在的困难并提出了对策。希望可以为X保险公司的成本核算改进提供一些理论支持和实务参考，同时为我国中小型的财产保险企业发展提供微薄之力。
英文摘要：	The Cost structure of an insurance company has its particularity, in the total cost ,the indirect costs account takes a large proportion，in the total cost of an insurance product, except the expenditure of commission and claims, the rest almost are operating expenses (indirect costs), besides，these indirect costs are involved in a lot aspects, such as approval, underwriting, claims and so on, which means an insurance company has a complex cost structure that there is a difficulty to assign the cost to a certain categories, . Especially,along with the market-oriented reform it brings each insurance company a great challenge on fine management . The degree of fine management and the rationality of the indirect cost sharing will partly affect the accuracy of the independent pricing of insurance rates . Therefore, how to apportion the numerous indirect costs scientifically and reasonably , so as to truly and accurately reflect the cost of the insurance companies, has become the key issue of cost management for a insurance company. This paper takes the X insurance company as an example to analyze against the small and medium sized Property Insurance Companies in China. X company run a lot of insurance categories, it makes accurate cost accounting separately on different types in order to reflect that cost differences on different types of insurance is of great significance on the company's product decision-making. This paper analyzed X company's current cost accounting condition then discovered a lot problems under the using cost accounting method,rough cost accounting,in-correct cost accounting results , lack of causality between distribution requirements and the cost incurring,only focusing on insurance types in cost accounting , the full allocation of indirect cost cannot reveal the real resource efficiency,and so on In order to solve the problems existed in the process of X company cost accounting, this paper referred the foreign insurance operation cost management experience, combined the current situation of X company cost accounting,trying to introduce the activity-based costing method into X insurance company feasible. The author attempts to make the establishing idea of x company’s activity-based costing method .use it to make the cost accounting for X company with a case,analysis existing cost accounting method and the allocation difference in indirect cost under the activity based cost method,she thinks the homework cost method has more advantages, it can account more precisely for indirect cost , solved the existing problem of lacking causal relationship between distribution requirements and the cost , provide more real resources efficiency, helped to make the product decision.These are also the practical significance of the X company to carry out the activity based costing method. As a supplement, at the end of the paper,it discussed the difficulties in the implementation of activity based costing in X company and put forward some countermeasures. Hope it can provide some theoretical support and practical reference for the improvement of the X company's cost accounting, and also,provide a modest force for the development of small and medium-sized property insurance companies in China.
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