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论文编号：	8871
作者编号：	2220140418
上传时间：	2016/12/9 13:48:31
中文题目：	基于作业成本法的YY烟草企业成本控制研究
英文题目：	Research on the Cost Control of YY Tobacco Company Based on Activity-Based Costing
指导老师：	周晓苏
中文关键字：	YY烟草企业；作业成本法；成本控制；成本核算
英文关键字：	YY tobacco company; ABC cost method; cost control; cost accounting
中文摘要：	烟草行业是我国的支柱产业之一，过去三十年，烟草行业数量效益与规模效益均实现了高速增长，但是这种增长方式并非是持续的。尤其是2009年以后，烟草行业市场趋于饱和，这种外延式的发展方式已经不能满足烟草行业的发展需求，因此迫切需要向内部管理争取效益。 基于上述背景，本文以YY烟草企业为研究对象，对YY烟草企业目前烟草成本管理现状、存在问题进行分析的基础上，利用作业成本法的成本消耗作业，作业消耗资源理念改进并建立YY烟草企业成本核算体系，同时通过改进企业的资源整合、流程再造，为作业成本法的实施提供支持和保障。归纳起来，本文研究内容主要安排如下： 首先，通过收集现有关于烟草企业成本控制相关的研究文献、作业成本法相关文献，找出合适的研究方法；并调研YY企业现行的成本状况及实际数据；第二，对成本控制相关研究和烟草企业成本控制相关研究进行理论综述。并阐述成本控制理论、作业成本理论、战略成本理论。第三，针对烟草企业成本控制现状进行分析。通过分析YY烟草企业现行的成本核算办法提出作业成本法应用的可行性（包括介绍作业成本法的基本思想、计算原理和流程、核算步骤等等），并采用2015年YY烟草企业某月份数据进行实证研究。之后为保证顺利实施作业成本法提出资源整合和流程再造的改进方法。最后，总结分析烟草企业在成本费用管控水平方面存在的问题，并针对存在的问题提出改进的建议，提出研究的不足和展望。 综上所述，本文通过采用作业成本法对YY烟草企业成本控制体系进行改进。改进后的成本控制体系将为企业管理者控制成本提供有效的指导，对提高产品竞争力、提升企业的总体实力有重要作用。
英文摘要：	Tobacco industry is one of the pillar industry in our country. Recently, tobacco tax increases sharply. This year, tobacco industry puts forward the target that all the tobacco enterprises need turn over nearly 1 trillion yuan. Over the past three decades, both the quantity efficiency and scale efficiency of tobacco industry have high speed growth, but the pattern of economic growth is not sustainable. Especially after 2009, the tobacco industry market is saturated and the denotative development way cannot meet the demand of development of the tobacco industry. So the internal management for efficiency is urgently needed. Based on the background, this paper chooses the cost of YY tobacco company as the research object. Firstly, we demonstrate the current cost management situation of YY tobacco company and present the existing problem. Then the new cost accounting system based on ABC is established. To sum up, the research content of this paper is mainly arranged as following: First of all, by collecting the existing research literature on cost control related of tobacco enterprise, we find out the appropriate research method—activity-based costing theory. Secondly, the research related on cost control theory was reviewed, such as cost control theory, activity-based costing (ABC) theory, strategic cost theory and so on. Thirdly, we analyze of the cost accounting situation of YY tobacco enterprise based on the ABC method. Finally, this research summarizes the cost control problems and puts forward improvement and suggestions for YY tobacco company. To sum up, the evaluation results can help managers to clarify cost control in the qualitative and quantitative factors and provide effective guidance for managers to control cost at the same time. This research will play an important role in enhancing the competitiveness of products and improving the enterprise's overall strength.
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