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论文编号：	9087
作者编号：	2220150447
上传时间：	2017/6/5 21:35:36
中文题目：	作业成本法在H药业公司的应用研究
英文题目：	Research on Application of Activity-Based Costing in H Pharmaceutical Enterprise
指导老师：	王志红
中文关键字：	作业成本法；成本动因；成本核算
英文关键字：	Activity Based Costing; Cost Driver; Cost Calculation
中文摘要：	中成药制造业是中药行业的三大支柱性产业之一，近年来政策环境及市场环境的一系列变化给中成药制造业带来了前所未有的机遇与挑战：一方面，国家对中成药行业的政策扶植，加速了产业扩张，众多中成药生产企业以此为契机加快了生产的现代化进程，迈入技术密集型企业的行列；另一方面，医药市场化进程的推进，加剧了行业内部的竞争。在如是大环境下，中成药生产企业要想在激烈的市场竞争中求生存、谋发展，不但要主动出击向规模化、集约化和专业化方向发展，更应从内部挖潜、精细算账、强化成本管理。 本篇论文主要采用了文献研究、实地调研和比较分析相结合的研究方法。从国内外理论界、实务界对作业成本法的研究进展入手，详细阐述了作业成本法的基本概念和相关原理，与传统成本核算法对比，客观地评价了作业成本法的优缺点并指出了在企业中推行作业成本法应注意的问题。在深入了解案例公司H药业生产工艺流程、管理特点及成本核算系统现状的基础上，分析了该公司现行成本核算所存在的问题以及对公司经营管理产生的不利影响，同时从产品成本构成、品种多样化、管理环境、信息系统及人员素质多方面评估在H药业实施作业成本法的可行性。在理解和梳理所收集到资料的基础上，结合公司自身管理情况在生产系统应用作业成本法重新构建成本核算体系。依照作业成本核算系统开发的一般程序，从公司各剂型产品的生产工艺流程入手，鉴别作业、建立作业中心、确定成本动因并设计核算程序。以H药业2016年各项成本资料为基础，运用新的核算体系重新计算了公司所有在产在销产品的制造成本，通过与现行成本核算系统的核算结果进行对比分析，得出结论：第一，基于作业成本法构建的成本核算系统以作业为媒介通过成本动因将资源最终合理分配到产品，能够改善案例公司现行成本核算存在的产品成本计算结果准确性下降、所提供成本信息不能全面满足公司管理需求等方面的问题；第二，作业成本法的应用预期能够在案例公司的产品定价决策、部门业绩考核、产品结构调整等方面发挥积极的作用，为各类经济决策提供更为准确可靠的成本信息。
英文摘要：	Traditional Chinese Patent Medicines Manufacturing Industry is one of three pillar industries of Traditional Chinese Medicines Industry. In recent years, a series of changes in the policy environment and market environment have brought unprecedented opportunities and challenges to Traditional Chinese Patent Medicines Manufacturing Industry: On the one hand, the support from the government policies accelerates the industrial expansion, a large number of Chinese Patent medicine enterprises take this opportunity to speed up the modernization of the production process and become technology-intensive enterprises; On the other hand, with the process of marketization in pharmaceutical industry, the competition within the pharmaceutical industry is exacerbated. In such an environment, Chinese Patent medicine enterprises who want to survive and develop in the fierce market competition should not only to take the initiative to scale, intensive and specialized direction, but also to strengthen cost management. This paper mainly adopts literature research method, field research method and comparative analysis. Starting from the research progress on Activity Based Costing (ABC) theory from home and abroad, the paper elaborates the basic concepts and principles of ABC, objectively evaluates the advantages and disadvantages of ABC on the basis of comparative analysis between ABC and traditional cost accouting method, points out the problems that should be take into consideration when applying ABC in enterprises. On the basis of in-depth understanding of the production process, management characteristics and the current cost calculaion system of H pharmaceutical enterprise, the paper analyzes the problems existing in the current cost calculation and the negative impact on the company's management, at the same time, evaluates the feasibility of implementing ABC in H pharmaceutical enterprise from the cost structure, product Mix, management environment, information system and the quality of personnel. On the basis of understanding and analyzing the collected data, apply ABC in the production system of H pharmaceutical enterprise and rebuild the cost calculation system. In accordance with the general procedure of ABC system, analysis the production process of each product, identify the activity, establish the activity center, define the cost driver and design the new cost calculation procedure. Recalculate the cost of each product using the new cost calculation system based on the cost data of H pharmaceutical enterprise for 2016 and compare with the current results. Conclusions: Firstly, in ABC system, activity is the medium between resources and products, the resources can be allocated to finished products more reasonably by using the cost driver, the new cost calculation system can correct and improve the problems in current costing system, such as the declining of cost accuracy, the cost information cannot fully meet the requirement of operational management; Secondly, the application of ABC play a positive role in pricing decision model, performance evaluation system and product mix adjustement and also can provide accurate and reliable cost information for economic decision-making.
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