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论文编号：	8732
作者编号：	2120132881
上传时间：	2016/12/7 20:22:03
中文题目：	S公司作业成本法应用研究
英文题目：	A Study on Application of Activity Based Costing in S company
指导老师：	梅丹
中文关键字：	作业成本法；作业中心；成本动因；成本管理
英文关键字：	activity based costing; operation center; cost driver; cost management
中文摘要：	改革开放以后，伴随着经济全球化，我国企业面对着国内外愈加激烈的竞争，对自身成本管理水平提出了更高的要求。现阶段我国企业多采用传统成本管理模式，间接费用采用单一的分配标准进行简单分配，不能提供更全面、精准的成本信息供管理者进行成本分析管理和价格制定等决策。作业成本法（ABC成本法）作为一种先进的成本管理方法，改善了对于间接成本的核算，具有较强的实用性，已被广泛应用于成本管理、产品定价、盈利能力分析等诸多方面。 S公司是一家特种车生产企业，生产自卸车、搅拌车、环卫车三大类十个明细车型产品。面对严峻的行业竞争和进入转型期的宏观经济形势，管理层认识到除了加大科研方面的投入以外，还要引进先进的成本管理体系，从而获得更大的市场竞争力。本文首先在认真分析S公司成本核算现状的基础上，指出其现阶段面临的成本数据不“准确”、轻视明细产品核算、产品定价成本依据不科学、业务和人员考核不合理等问题；然后论证在S公司实行作业成本法的可行性，并结合S公司的生产流程特点对其进行作业成本法应用设计。通过识别资源和作业，并设置合理的资源动因和作业动因将资源逐步分配给细分的成本对象，得出相关成本数据；最后，对作业成本法在S公司的实际实施效果进行分析。 经过设计的S公司作业成本体系包括八个作业中心，并采用多元的成本动因将资源分配到十个具体车型成本对象中，使间接费用的分配更合理，明细产品成本核算更准确、提高了业务和人员考核和产品定价的科学性。通过对作业成本法在S公司应用的实例分析，期望对今后S公司和同类公司在作业成本法的选用上有所启示，促进这种先进的成本核算和管理方法在实务中的应用，提高我国企业的成本管理水平。
英文摘要：	Since reform and opening up, With the development of economic globalization, China's enterprises face increasingly fierce competition in and abroad, the level of its cost management put forward higher requirements. At the present stage, China's enterprises usually use the traditional cost management mode, indirect costs using a single standard of distribution for simple distribution, which can not provide cost information for managers to make more accurate analysis of cost management and price decision. Activity based costing (ABC) as a more advanced cost management method, can distribute indirect costs and supporting materials to the operations, business processes, products, services and customers accurately. S company produce and sell special vehicle, which including ten varieties of dump trucks, transport mixer and sanitation trucks. Facing the severe competition environment and the macro economic situation, management recognizes that in addition to more investment in scientific research, but also the introduction of advanced cost management model, to gain greater market competitiveness. Firstly, based on careful analysis of cost accounting of the status of S company, pointing out its facing problems at this stage like cost data is not "accurate", despise the cost information of detailed product , product pricing based on cost accounting unreasonable, business and personnel assessment unreasonable ;And then demonstrate the feasibility of operating Activity based costing in S company, and combined with the characteristics of the S company's production process to carry out the operation cost method application design. Through the identification of resources and operations, and set up reasonable resource drivers and operational drivers will be allocated to the cost of the allocation of resources, to get the the relevant cost data; In the end, the effect of the application of activity based costing in S company is analyzed. The activity-based costing system of S company includes eight operations center, and the use of multiple cost drivers will allocate resources to ten specific models of cost object, the allocation of indirect costs is more reasonable, detailed product cost accounting more accurately a, business staff assessment and product pricing more reasonable. Through the case analysis of S company, it is expected to have inspiration on the selection of activity based costing by the case company or similar enterprise. To promote the application of the advanced cost accounting and management methods in practice, and to improve the cost management level of enterprises in our country.
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