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论文编号：	8822
作者编号：	2220140403
上传时间：	2016/12/8 21:28:40
中文题目：	作业成本法在ZJ烟草公司的应用研究
英文题目：	The application of Activity Based Costing method in ZJ Tobacco Company
指导老师：	周宝源
中文关键字：	作业成本法；烟草行业；商品流通；成本管理
英文关键字：	Activity Based Costing method；Tobacco industry；wholesale & distribution；costing management
中文摘要：	中国是烟草大国，拥有庞大的卷烟消费市场，自烟草公司成立三十多年来，烟草产销量及税利逐年稳步增长，对财政收入的贡献也逐年增加。为保持企业健康良性发展，实现效益最大化，科学合理的成本管理成为企业管理者的迫切需要。传统的成本核算方法容易造成成本信息失真，对企业的经营决策产生误导，已经不能满足管理的需要。作业成本法相对于传统成本法在成本管理方面具有一定的优势，可以弥补传统成本法的不足，因此逐渐受到企业管理者的关注。作业成本法目前在我国制造企业应用较多，商品流通企业中的应用还不算普及。本文主要研究烟草商业企业作业成本管理，通过ZJ公司的模拟应用，论证作业成本法在商品流通企业中推广实施的可行性。本文采用的研究方法主要有文献研究法、对比分析法及案例分析法。本文首先通过对作业成本法、成本管理等方面相关的文献进行收集整理，介绍作业成本法的相关理论，引入作业成本法，然后通过与传统成本法的分析对比，阐明采用作业成本法进行成本管理的优势；其次以ZJ烟草公司作为案例企业，分析其成本管理现状及存在问题，探讨其运用作业成本法的必要性和可行性，并设计出作业成本法成本核算体系，采集具体数据进行模拟核算，分析得出作业成本法能够改善烟草商业企业成本管理的结论，可以在烟草行业加以推广。本文的创新点主要是作业成本法在商品流通企业的运用以及作业成本法与会计核算软件的结合。商品流通企业多数采用传统的成本核算方法，运用作业成本法可以为企业管理者开辟新的思路；通过财务软件辅助核算功能设立作业中心提取数据核算作业成本，实现财务会计与管理会计核算方法的融合，也更容易为会计人员所接受。
英文摘要：	China is largest tobacco consumption market in the world. China Tobacco is the largest manufacturer of tobacco products in the world, which has achieved sustainable growth in profit since founded, and total tax contribution to the fiscal revenue has increased during last decades, and proportion to government income has enlarged with years. To maintain the healthy growth for the companies and maximize profit, Costing management has been highly focused by the corporate managers. The traditional costing method has frequently been questioned because it will cause misleading information for the decision-making, and no longer meet the requirement of modern management. Compared to traditional costing method, Activity Based Costing method has its own competitive advantages which can make up for traditional costing method, and it is widely accepted by corporate managers. Currently Activity Based Costing method is widely adopted in the manufacturing industry in our Country, but it is not quite known in wholesale and distribution industries . In this paper, research is designed to evaluate the Activity Based Costing method applied on ZJ Tobacco Company by setting simulation, to investigate the feasibility of Activity Based Costing method in wholesale and distribution industry. In this paper, several research methods e.g. historical analysis, comparative analysis and case analysis will be used. First, many background information are collected and introduced e.g. Activity Based Costing method and related cost management theories. The advantages of Activity Based Costing method are demonstrated by comparing to traditional costing method. The second step of the research is focus on the case of ZJ Tobacco Company, Activity Based Costing system for ZJ Tobacco Company is designed through the analysis on the current cost management situations, and the feasibility of Activity Based Costing method is discussed. Further, detailed data are collected for the simulation of Activity Based Costing system in ZJ Tobacco Company . Base on the result of the simulations, it is conducted that Activity Based Costing method will greatly improves costing management and can be greatly promoted in China tobacco industry. The overall innovations of this paper is bring new perspectives for the corporate managers by raising the ideas of implementing Activity Based Costing method in wholesale industry and cooperation of Activity Based Costing method and Accounting system. Traditional costing method is mostly implemented in wholesale & distribution industries, the implementation of Activity Based Costing method may bring new ideas for corporation managers. This article also provides a perspective that financial accounting and management accounting can be both emphasized during the costing calculation procedures, by setting work center and data mining using assist accounting function of accounting software, which is much easier to accept by the accountants.
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