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论文编号：	9686
作者编号：	2120152902
上传时间：	2017/12/8 17:27:13
中文题目：	作业成本法在C食品加工企业的应用研究
英文题目：	Research on Application of activity based costing in C food processing enterprises
指导老师：	李姝
中文关键字：	作业成本法；食品加工；间接费用；成本核算
英文关键字：	ABC；Food processing ；Indirect costs ；Cost accounting
中文摘要：	摘要 二十世纪以来，随着生产技术的飞速变革，竞争模式的日趋紧张，企业组织结构的日益规范等，管理会计系统的重要性在各类行业和企业中都大大增加。同时，间接费用所占比重的日益增加，也使得管理者再也无法忽视对其进行更准确核算的需求。作业成本法作为重要的现代成本核算方法之一，由于他针对间接成本的核算优势，已被越来越多的行业应用，并逐渐在各个行业发挥他的重要作用。但是由于作业成本法计算过程较为复杂，花费的人工成本和时间成本较大，且其概念新颖，在我国的应用尚未成熟，盲目选择该成本核算方式存在一定的风险。因此，熟悉掌握和了解该成本法的核算优劣势并根据行业及企业自身特征进行判断选择尤为重要。 在我国的食品加工的行业，随着自动化生产的深入发展和工艺流程的日趋复杂，作业成本法在此行业中的应用也愈加迫切。在食品加工行业中应用作业成本法时，不能简单的照搬一般模式，需要考虑食品加工行业的一些特殊性，结合企业实际生产流程建立合适的成本模型，以便于进行更合理的成本核算。本文对作业成本法在食品加工行业的这一新的应用领域中的具体流程设计，作业中心确认以及成本动因确定等方面进行了详细规划及深入研究，用于改善和修正我国食品加工行业的成本核算方法，有助于企业更准确地将作业成本核算的理论应用于实际成本核算中，提高会计核算的准确率。 本文以C食品加工企业为案例，运用了作业成本核算的理论，结合食品加工行业的特点及C企业现有生产流程模式，基于C公司现有的成本资料，使用作业成本法对产品进行成本核算。而后，将作业成本法下产品成本数据结果与传统成本法下的数据结果进行比对，据此指出作业成本法在产品成本核算准确性方面的优势，并对作业成本法在食品加工行业的运用提出可行性建议和未来发展展望。
英文摘要：	Abstract Since the 20th century, with the rapid change of production technology, the increasingly tense competition pattern, specifications of enterprise organization structure and so on, the importance of the management accounting system are greatly increased in all kinds of industries and enterprises. At the same time, the increasing proportion of indirect expenses also makes it impossible for managers to ignore the demand for more accurate accounting. ABC (Activity Based Costing) as a kind of important modern cost accounting method, because of its advantage of accounting for indirect costs, has been more and more enterprises to adopt. And it plays an important role in every industry gradually. In the food processing industry, with the development of automatic production and the complexity of process, the application of ABC in this industry is becoming more and more urgent. In the food processing industry, when applying the operation cost method, it is not easy to follow the general pattern, and some particularity of the food processing industry should be considered, so as to make more reasonable cost accounting. In this paper, the operating cost method in the food processing industry of the application of this new application fields make specific process design, detailed planning and in-depth discussion, is designed to help managers in the food processing industry in China to improve unreasonable place, in the process of cost accounting accurate activity-based costing theory, improve the efficiency of accounting. Based on C food processing enterprise as a case, this paper use the ABC accounting theory, combined with the characteristics of the food processing industry, based on the C company's existing cost accounting information, use the ABC method for product cost accounting, and compare the results using traditional cost method of accounting, thus points out that the ABC method in the product cost calculation accuracy advantages, and the ABC method used in the food processing industry were discussed . Key Words: ABC；Food processing ；Indirect costs ；Cost accounting
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