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论文编号：	8878
作者编号：	2120142977
上传时间：	2016/12/9 14:22:31
中文题目：	作业成本法在C公司的应用研究
英文题目：	Application of study of Activity-based Cost in C company
指导老师：	周宝源
中文关键字：	港口企业；成本核算；作业成本法；成本动因
英文关键字：	Port Enterprise; Cost Accounting; ABC; Cost Driver
中文摘要：	当今全球经济仍延续低迷态势，而我国的经济也在面临下行的压力，货流量明显缺少提升的动力，而作为对宏观经济环境较为敏感的港口企业的业务量也随之减少。港口企业的竞争日趋激烈，尤其是在同一经济腹地中的港口企业甚至不惜以价格战的方式来抢夺市场份额。在这种大背景下，把握准确且相关的货种成本信息成为港口企业保持或提高自身竞争力的关键所在。 本文采用了案例研究法、调查法、对比分析法等方法，从近年来作业成本法在国内外的研究入手，阐述了当前C港口件杂分公司成本核算存在的诸多问题及在企业管理中产生的不良影响，引出其引进作业成本法的必要性，以期作业成本法能够在C港口件杂分公司管理中发挥更好的作用。本文主要内容分为五章，第一章主要阐述了论文的研究背景、目的及意义，以及近年来国内外学者们对作业成本法的研究综述和文章的写作思路和方法。第二章主要介绍了作业成本法的相关理论，主要阐述了作业成本法的相关概念、作业成本法的计算过程以及作业成本法与传统成本核算方法的比较。第三章通过介绍C港口件杂分公司当前成本核算方法，论述了当前成本核算方法存在的诸多问题以及对定价决策、产品结构决策、客户管理等方面产生的不良影响，并在此基础上论述了作业成本法在C港口件杂分公司应用的必要性。第四章是本文的重点章节，根据C港口件杂分公司的实际情况，将作业成本法应用到C港口件杂分公司中。并通过对两种核算方法下成本信息的比较来阐明作业成本法核算提供的成本信息更为真实可靠。最后根据作业成本信息针对第三章提出的问题提出了一些可行的建议。第五章是结论与展望，对本篇论文进行了总结。
英文摘要：	Affected by the global depressed economics and the domestic economic downturn, the volume of business in port enterprises is decreasing. The competition among port enterprises grows increasingly fierce, especially the ones aiming at grabbing more market share in the same economic hinterland begin to complete on price. In view of the condition mentioned, the cost of cargoes calculated accurately plays a more significant role in management of company. Case study method, investigation method, comparative method are used in this dissertation. The dissertation begins with the foreign and domestic theory study of ABC, stating the problems in current cost accounting and bad effects on business management in the general cargo branch of C port, which is followed by a analysis of the necessity of introduction of ABC, looking forward the general cargo branch of C port can be benefited from ABC. This dissertation mainly devises into five chapters. The first chapter states the background, the purpose, the situation of the research of domestic and overseas in recent years, the method and the framework of the study. The second chapter describes the theories about ABC, including the concepts of ABC, the calculation process of ABC and the comparison of ABC and the traditional accounting methods. The third chapter states the current cost accounting, the problems caused by it existing in price decision, management of customer, structure of cargoes and the necessities of introduce ABC into the general-cargo branch of C port. The forth chapter is the most important one, which states the image that ABC is applied in the general-cargo branch of C port and illustrates the information applied by the system of ABC is more accurate. In the end of the chapter, it offers some advices on the issues raised in the third chapter. The fifth chapter comes to a conclusion and prospects about the dissertation.
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