联系我们

论文查询结果	返回搜索

论文编号：	9576
作者编号：	2120152934
上传时间：	2017/12/7 14:57:38
中文题目：	A汽车零部件公司作业成本法的应用研究
英文题目：	Research on Activity-based costing in A Automotive Parts Company
指导老师：	陆宇建
中文关键字：	作业成本法；成本动因；成本管理；汽车零部件
英文关键字：	Activity based costing; Cost driver; Cost management; Automobile parts
中文摘要：	近二十年来，中国的汽车产业飞速发展，带动了汽车零部件产业的腾飞。然而，近几年来随着汽车市场的逐渐饱和以及政府的减排和限购政策，国内汽车市场的竞争日趋激烈，许多整车制造商竞相转向成本领先战略。受整车降价销售的影响，整车制造压缩汽车制造成本的要求迫切，这使得大多数汽车零部件制造企业也必须采取成本领先战略。外资企业的成本管理非常先进，中国汽车零部件制造企业相比之下，普遍存在较低的成本管理能力。国内汽车零部件企业大多运用传统成本法对采购、存货及产品生产成本等环节进行管理，随着更多的信息技术和自动化生产设备的投入，制造费用在产品成本中所占比重也逐年上升，采用传统成本法会产生误导决策的成本信息，产品的成本无法得到有效控制，会阻碍企业成本领先战略的实施和竞争优势的形成，危及企业生存和发展。企业的成本管理对企业能否盈利以及能否在激烈的市场竞争中生存下来都是至关重要的，作业成本法作为一种新型而有效的成本控制与管理方法，从提出以来就被制造企业广泛地应用。作业成本法在各类企业的运用中会体现出各自的特点，也有许多不尽相同的问题有待解决，本文重点研究作业成本法应用于汽车零部件制造企业。本文采用案例研究的方式，将A汽车零部件公司作为案例，以A公司2016年至2017年的财务数据为基础，采用作业成本法分析A汽车零部件有限公司产品生产过程中的相关成本，将A公司传统成本法的核算与作业成本法顺利地衔接，建立作业成本库，分析资源成本动因以及作业成本动因，更加合理地计算产品成本，并通过成本动因的分析，控制和降低产品成本，为A公司创建有效的作业成本应用模式，并分析了A公司运用作业成本法的预期成效以及需要注意的问题。
英文摘要：	Auto parts industry is the foundation of the whole automobile industry，which is in the middle and upper link of the whole automobile industry chain. In the past twenty years, China's auto industry has entered an unprecedented period of great development, and with the development of vehicle market, China's auto parts industry has also been greatly developed. However, in recent years, with the gradual saturation of the automotive market, as well as the government's policies on reduction of emission, the competition in the domestic auto market is becoming more and more fierce, thus, many car manufacturers are steering towards cost leadership strategy. Affected by car sales, vehicle manufactories have the urgent need on reducing manufacturing costs, and it makes the majority of auto parts manufacturers must adopt a cost leadership strategy. But compared with the advanced cost management of foreign enterprises, China's auto parts manufacturing enterprises generally have the problem of low ability on cost management. Most of the auto parts enterprises in China use the traditional cost method to manage the purchasing, inventory and production cost of the enterprise, with the more information technology and more automated equipment used in automotive parts manufacturing industry, the proportion of manufacturing expenses in product cost gradually increased, the traditional cost method will lead to bad decision on misleading cost information, and hinder the implementation of the enterprise cost leadership strategy and the formation of competitive advantages. The cost management of enterprise is crucial to the profitability of an enterprise and to survive in the fierce market competition, activity based costing (ABC) is a new and effective method of cost control and management，it has been widely applied to the cost control and management by many manufacturing enterprises since its introduction. Activity based costing will show different characteristics in different enterprises, and there are many different problems to be solved. This dissertation studies the application of ABC in auto parts manufacturing enterprises. In this dissertation, A automotive parts company will be conducted as a case study. This dissertation will base on the financial data of A company from 2016 to 2017, use activity-based costing to analyze the related costs in the production process of A Automotive Parts Co., link the traditional costing method with ABC of A company successfully, establish ABC, analyze resource cost driver and operation cost driver, calculate the product cost more rationally, control and reduce the production cost of the products through the analysis of cost drivers, establish effective cost management system for A company, and to analyze the operation effectiveness of A company costing.
查看全文：	预览  下载(下载需要进行登录)