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论文编号：	9598
作者编号：	2120152906
上传时间：	2017/12/7 17:15:38
中文题目：	D会计师事务所审计项目成本管理研究
英文题目：	Research on Audit Project Cost Management of Accounting Firm D
指导老师：	张继勋
中文关键字：	会计师事务所;成本管理;审计项目
英文关键字：	Accounting firm; cost management; audit project
中文摘要：	在中国经济进入增速放缓的新常态的大环境下，各行业竞争加剧。会计师事务所作为向市场提供审计、税务、咨询等专业服务的机构，受宏观经济及行业内部竞争的影响较大，为了在竞争中保持并增加市场份额，提高竞争能力，会计师事务所对自身管理水平的提高显得越发重要。成本管理作为一种被普遍使用的管理手段，是实现战略目标的重要环节，会计师事务所由于自身的业务特点，其成本管理主要以审计项目为对象进行，因此对事务所审计项目成本管理的研究对提高其管理水平，实现战略目标有着重大意义。 本文在成本管理相关理论的基础上，对D会计师事务所审计项目成本管理现状进行介绍和分析，包括成本管理目标、成本预算、成本控制及成本考核等一系列环节。运用理论研究、案例分析等研究方法，在梳理案例公司现有审计项目成本管理的基础上，结合实践经验，提出当前管理模式下出现的问题，并且深入分析问题产生的原因，运用所学的成本管理相关知识，提出针对性的解决策略。其中，在成本预算方面，笔者结合审计业务的执业特点，运用作业成本法思路对审计作业进行梳理和分析，尝试将审计项目成本预算的编制与作业的量化相结合，提高预算数据的准确性。其后，对成本管理目标的确定、成本控制及成本考核等环节中存在的薄弱之处，提出合理的建议。 本文在对D会计师事务所的审计项目成本管理现状分析的基础上，针对当前成本管理中出现的问题，运用相关理论知识，提出合理的解决策略，以期达到完善和改进其成本管理制度，提高成本管理效率和效果的目的，为同行业其他企业提供参考。
英文摘要：	As the growing speed of Chinese economy getting slow, the competition of every industry become much heavier. Accounting firm, as a professional organization, who provides professional services for the market, always influenced by macro economy and industry competition. In this condition, accounting firm should increase its internal management standard to enhance competition strength and increase the market share. Cost management as a generally accepted management measure, is an effective way to improve the internal management and archive the strategic goal. The most important service of accounting firm is audit, according to the specific character, the cost management of accounting firm mainly based on audit projects. Therefore, the investigation of auditing project’s cost management is meaningful to the improvement of accounting firm’s management. This essay take accounting firm D as an example, basing on cost management theory, introduced and analyzed its’ audit project cost management flow, including cost management aim, cost budget formation, cost control and examination. By theory research and case study, we went over the existing cost management flow, combining with practice experience, raised the issues exists in this model, analyzed the deep reason, and proposed pointed solutions using the cost management knowledge. On the aspect of cost budget formation, according to the character of audit service, we use the basic idea of activity-based-budget to analyze the work flow of audit, make a combination of audit project budget formation and audit activity quantification, to increase the accuracy of cost budget. Then, we proposed rational advises to the weakness exists in cost management aim, cost control and examination. Base on analysis of the current situation of accounting firm D’s audit project cost management, we proposed rational advises to the problems it brings, using the theory of cost management. The aim is to improve D’s current cost management method and increase its’ effect and efficiency. It provides useful reference for other enterprises in this industry.
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