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论文编号：	8714
作者编号：	2220140424
上传时间：	2016/12/7 16:55:13
中文题目：	JZ公司作业成本管理应用研究
英文题目：	The applied research of Activity-Based Costing management in JZ Company
指导老师：	周宝源
中文关键字：	烟草企业；作业成本法；成本管理
英文关键字：	Tobacco Company；Activity-Based Costing；Cost Management
中文摘要：	随着我国改革开放的进程加快、经济全球化的程度加深，烟草行业作为国家税收主要来源的重要产业，面临着前所未有的严峻形势和巨大挑战。当前，烟草市场出现深刻变化，增长速度回落、工商库存增加、结构空间变窄、需求拐点逼近“四大难题”日益凸显。因此，提高烟草行业的核心竞争力、推动企业的稳定、高速、高质、高效发展，显得尤为重要。长久以来，烟草行业采用传统成本法进行成本核算，重规模轻结构、重当前轻长远的管理方法，企业产能过剩、库存过大、成本过高，不能为企业决策提供及时有用的会计信息，难以满足市场的需求。然而，作业成本法却能解决传统成本管理产生的问题，它能将成本与资源紧密结合起来，提供有效信息，提高增值作业、减少以致消除非增值作业，优化烟草行业的作业链、价值链，进而实现企业的更高质量、更有效率、更加公平、更可持续的发展。本文采用理论结合实际的方法，以JZ公司为研究对象，阐明了作业成本法在烟草商业企业运用的可行性和必要性。本文主要分为四章，首先，说明我国烟草行业所处的激烈市场竞争环境、面临的各项难题与挑战，阐明实施作业成本法对行业的意义，回顾国内外的研究现状，并提出了本文的研究内容和创新点；第二部分，阐述了作业成本法的基本原理、相关概念和步骤措施，将作业成本法与传统成本法进行对比，分析作业成本法的优势，同时，阐述了作业成本管理的相关理论；第三部分，描述JZ公司的具体业务模式、组织结构等，分析JZ公司成本管理现状及存在的问题，从烟草行业和作业成本法的角度，分析JZ公司实施作业成本法的可行性与必要性；第四部分，结合JZ公司的业务流程，根据作业成本法的原理，合理划分作业和作业中心，构建作业成本法框架，具体进行实施应用，并分析作业成本管理对JZ公司的影响。
英文摘要：	Along with the quick development of reform and opening up, and the deepened globalization of economic, the tobacco industry, as the main source of a country’s revenue, is facing an unprecedented severe situation and a great challenge. At present, the tobacco market appears profound change, and “four major challenges”, which are slowed growth rate, increased stock, narrowed structure space and inflection point-approached demand, are been obvious gradually. Therefore, it is particularly important to improve the core competition of tobacco industry, and develop a stable, high-speed, high-quality, and high-efficiency enterprise. For a long time, the tobacco industry uses traditional cost method for cost accounting. It focuses on the scale and current, but neglect the structure and long-term. This kind of management leads to excess capacity, large inventory, high cost. It can’t provide the available accounting information for the enterprise decisions, as well as meet the demand of the market. However, the method of activity based cost can solve the problem which caused by traditional cost management. It connects the cost and resource tightly, provides available information, improves value-added activities, eliminates non-value-added activities, optimizes the activity-chain and value-chain of tobacco industry, and furthermore realizes the higher quality, higher efficiency, fairer and more sustainable development of the enterprise. This article adopts the method of set theory to practice,in order to JZ company as the research object,clarify the Activity-Based Costing in the feasibility and necessity of the tobacco commercial enterprise use.This paper has four chapters. Firstly, it explained China’s tobacco industry is in the environment of tough market competition with varieties of problems and challenges, stated the meaning of activity based cost, reviewed the current research situation of domestic and overseas, and proposed the research content and innovation points of this paper. Secondly, it stated the basic principle, relative conception and procedures of activity based cost, compared the activity based cost with traditional cost method, analyzed its advantages and stated relative theory of Activity-based Costing Management.Thirdly, introduced JZ company’s specific business model, organization structure etc, and analyzed JZ company’s existing cost management problem. And then, from tobacco industry & Activity-Based Costing perspectives, analyzed the feasibilities and necessities for JZ company to implement the Activity-Based Costing. Fourthly, combined with business process of JZ company, based on Activity-Based Costing theory, business activity and control work can be divided reasonably. Meanwhile, one can build cost control structure to put it into effect,and analysis of the effect of Activity-Based Costing Management of JZ company.
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