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论文编号：	9611
作者编号：	2120152916
上传时间：	2017/12/7 20:39:26
中文题目：	H制药公司作业成本法应用研究
英文题目：	The Research on Application of Activity Based Costing in H Pharmaceutical Company
指导老师：	边泓
中文关键字：	作业成本法；间接成本；成本核算；制药企业
英文关键字：	Activity-based Costing；Indirect Costs；Cost Accounting； Pharmaceutical Companies
中文摘要：	制药企业作为一个高技术、高投入、高风险、高收益的行业，随着科学技术的日新月异，其面临的生产和经营环境发生了很大的变化，尤其是药业企业竞争环境及药品降价的影响几乎威胁到企业的生存。为了在市场竞争中突出自己的优势，药业企业不得不将寻求提高企业竞争力的目光转移到企业内部的经营管理上来，产品的成本控制成为药业企业在市场竞争中的最大利器和关键，而成本控制的前提便是成本核算的精确。 随着社会经济的发展，生产技术的进步，先进设备的引进，传统人工的缩减，中药制造企业成本结构呈现出了新的特点，间接成本的比重逐渐超越了直接成本。而目前广泛采用的传统成本核算方法，越来越不适应当下企业成本结构的新特点，也越来越不能满足企业成本核算的要求，成本信息扭曲、失真问题严重。 上世纪 80 年代，作业成本法引入我国，用作业这一中间环节建立起资源费用与成本对象之间的因果连动关系，很好的克服传统成本法在间接成本分配核算方面的问题。作业成本法与企业的成本管理相结合，考虑企业运行的全部作业流程，从更高的层次为企业作业管理、生产决策服务。 H公司作为中药制造的标杆企业，近年来加大了设备投入，自动化水平不断提高，产品成本结构也随之改变，直接成本占比减小，而制造费用作为间接成本所占总成本的比重却逐渐增大。目前，H公司所采用的传统成本法过于粗糙，忽略了成本费用间的内在联系，造成产品成本信息失真，进而影响公司的相关决策。 本文运用规范研究和案例研究相结合的方法，结合H制药公司的工艺流程和生产特点，基于作业成本法在H制药公司构建新的成本核算方法，通过这种新的成本核算方法，对现存的问题提出有效的改进建议。通过对H制药公司的研究分析，以期对整个制药行业的产品成本精确核算提供借鉴意义。
英文摘要：	Pharmaceutical enterprises, an industry with high -tech, high-risk and high-profit, has changed a lot by its producing and operating environment along with the relentless march of technology, especially when the competition and lower price of medicine are threatening the survival of the companies. To be more competent，the companies have to give more priority to inner management，as well as cost control, which will play a vital role in a fiercely competitive market，and the premise of cost control is the accuracy of cost accounting. With the development of society and economy, the progress of production technology, the introduction of advanced equipment, the reduction of traditional manual, the cost structure of Chinese patent medicine manufacturing enterprises presents new features, indirect cost proportions gradually beyond the direct cost. And the traditional cost accounting method which is now widely used is more and more unfit for the new features of the cost structure and is increasingly unable to meet the requirements of enterprise cost accounting, making the cost information serious untrue. In the 80's of last century, Activity-based costing is introduced to our country. Activities establish causal linkage between resource cost and cost object. It is very good to overcome the problems that allocating the indirect cost by traditional cost accounting method. Activity-based cost is combined with cost management and it considers all the processes of the enterprise operation, which is beneficial to activity management and production decision in a higher level. As a benchmarking enterprise, H company has spent more on facilities to improve automatization, which leads to a new structure of product costs and a smaller portion of direct cost, but the indirect cost does the opposite. Currently, the traditional cost approach H company adopts is too rough, ignoring the inner connection between costs and expense，and resulting in the unreasonable distribution of inexact cost information, which will compromise the policies the company adopts. This paper combines normative research method and positive research method, mainly including process and manufacturing characteristic of H company. And based on the activity-based cost method, a new cost accounting and managing system are developed for H company, hopefully, to offer some appropriate suggestions. The author expects to give more thoughts to the pharmacy industry through the analysis of H company.
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