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论文编号：	9762
作者编号：	2120152941
上传时间：	2017/12/10 15:34:10
中文题目：	J公司作业成本法应用研究
英文题目：	A Study on Application of Activity-Based Costing in J company
指导老师：	李姝
中文关键字：	作业成本法；作业中心；成本动因；成本管理
英文关键字：	Activity-Based Costing；Operation center；Cost driver；Cost management
中文摘要：	改革开放以后，伴随着经济全球化，我国企业必须不断提高成本管理水平，以应对激烈的国内外市场竞争。而现阶段我国企业大多采用传统成本核算管理模式，传统成本核算方法更多的关注强调对产品成本中直接材料和直接人工的核算，较少关注间接费用的分配和计量。间接费用多采用单一的分配标准进行简单分配，分配较为粗糙，不能为管理者经营决策和价格制定提供更全面、精准的成本信息。作业成本法（即ABC成本法）作为一种先进的成本管理方法，对于间接成本的核算更为精准，具有较强的实用性，被广泛应用于成本管理、产品定价、盈利能力分析等诸多方面。作业成本法源于西方发达国家，在西方国家也有较为广泛深入地研究，在实务中也被广泛地应用和推广。我国大部分生产企业对作业成本法还没有进行较多研究，还未体会到作业成本法的优势所在，更没有加以重视，因此真正了解企业成本法的企业屈指可数。 J纺织公司是H集团有限公司在安徽投资建设的一家纺纱，织造，染整，营销，物流及其他产业于一体的综合型公司。面对严峻的行业竞争和进入转型期的宏观经济形势，管理层认识到除了依靠先进的技术和机器设备来代替日益上升的劳动力成本外，还要引进先进的成本管理体系，从而获得更大的市场竞争力。本文以J公司成本核算现状为开端，分析了目前阶段该企业所存在的成本核算问题，并详细论证了作业成本法对J公司的必要性与可行性，然后根据该公司的作业程序特征进行与之相关的作业成本法应用设计。通过识别资源和作业，并设置合理的资源动因和作业动因将资源逐步分配给细分的成本对象，得出相关成本数据；最后，对作业成本法在J公司的预期实施效果进行分析。通过对作业成本法在J公司应用的实例分析，期望对今后J公司和同类公司在作业成本法的选用上有所启示，同时进一步扩大这种科学的成本核算法在实际成本管理中的运用，逐渐提升我国企业的成本管理水平。
英文摘要：	Since the reform and opening up, with the globalization of economy, our enterprises face the increasingly fierce market competition at home and abroad, and put forward higher demands on the company's own cost management level. But at present our country enterprise mostly adopts the traditional cost management mode, the allocation of indirect costs using a single standard for simple allocation, not for managers to make decisions and price management to provide more comprehensive and accurate cost information. The Activity-Based Costing (ABC costing) as a kind of advanced cost management method, for the indirect costs calculation more accurate, with strong practicability, are widely used in cost management, product pricing, and profitability analysis, and many other aspects. Many companies in the world today has value and study the Activity-Based Costing, most of the manufacturing enterprises in China for more study, Activity-Based Costing is not didn't see the advantage of Activity-Based Costing in the aspect of enterprise cost accounting, to attach importance to and use the Activity-Based Costing of enterprise are much rarer. J company is a textile production enterprise, which is mainly engaged in the production and sale of cotton, hemp and all kinds of chemical fiber and other raw materials of pure spinning or blended fabrics and textiles. In the face of severe competition and the macroeconomic situation of transitional period, management realized that in addition to increased scientific research investment, will also introduce the advanced cost management system, in order to gain more market competitiveness. This paper firstly analyzes the current situation of the cost accounting of J company, and points out the existing problems in cost accounting. Then demonstrate the feasibility of operating cost method in J company, and use the production process characteristics of J company to design the activity based costing. By identifying resources and operations, and setting reasonable resource drivers and operation drivers to allocate resources gradually to subdivided cost objects, the relevant cost data is obtained; Finally, the actual implementation effect of ABC is analyzed. Through the Activity-Based Costing in the application of J company case analysis, expectations for the future J company and the similar some enlightenment on the selection of Activity-Based Costing, promote the advanced cost accounting and management method in practice, the application of enterprise cost management in our country.
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