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论文编号：	10367
作者编号：	2120163182
上传时间：	2018/12/6 10:31:13
中文题目：	作业成本法在A羊绒公司的应用研究
英文题目：	Research on Application of Activity-Based Costing in A Cashmere Company
指导老师：	陆宇建
中文关键字：	作业成本法；成本核算；羊绒公司
英文关键字：	Activity-based Costing; Cost Accounting; Cashmere Company
中文摘要：	近年来，全球经济环境和生产技术环境发生了翻天覆地的变化，这些新技术和新改变带来的结果就是大量人工工作被机器所替代，企业产品成本中人工成本较大程度地减少，相应地增加了很大一部分的间接费用。这种企业产品成本结构的较大变化导致在制造行业中运用传统成本方法已经明显不能适应现有的内外部经济环境变化，往常所运用的传统成本模式早已准确地体现不了制造公司的真实成本。企业想要和其他制造型企业并驱争先，扩大自己的市场份额，需要实施恰当措施减少成本，这种情况下就需要一种恰当的成本核算方法为企业提供更加可靠、相关的成本数据。作为现阶段一种科学合理的成本核算方法，作业成本法被大量公司所关注，但是我国大部分制造型公司目前只是处于观望阶段，真正引入并实际运用作业成本法的公司并不是很多。A羊绒公司作为典型的传统制造企业，近几年不仅产品种类变得多样化，而且引入了全国较为先进的生产线和研发队伍，生产出具有差异性和创新性的产品。但是该公司从成立到现在仍在运用传统成本计算方法，对共同消耗的间接费用没有做到合理分配，其产品成本严重偏离了实际情况，对企业管理决策产生了较大不利影响。 本研究的主要目的在于通过对作业成本法进行分析，寻找出能适应现有企业实际管理现状并符合其发展特征的成本核算办法，用来改善制造企业整体管理能力和运营水平，以此达到让制造企业在中国市场上提升竞争力，甚至能跻身国际市场的目的。 本研究首先通过查阅文献资料梳理了作业成本法在国内外的发展情况。其次对作业成本法所要应用到的基础概念和理论做了系统性的介绍。再次从A羊绒公司现有成本核算情况出发，总结出运用作业成本法在A羊绒公司的确是有必要的，并分析了该办法是可行的，接着提出符合A羊绒公司的设计方案，将经过核算得出的最终结果与原本计算方法下的产品成本作出对比和分析，最终得出作业成本法较传统成本法更能合理分配并控制成本，能为管理层的决策提供更加可靠、相关的信息。最后对A羊绒公司运用作业为核心计算产品成本的时候，可能碰到的状况提出了应对意见，并对同类型企业提供一定的参考意义。
英文摘要：	In recent years, the global economic environment and the production technology environment have undergone huge changes. These new technologies and new changes bring about a lot of manual work is replaced by machines. The direct labor costs of the enterprise product greatly reduced, and a large part of the indirect costs correspondingly increased. The large changes in the cost structure of such enterprise products have led to the obvious inability to adapt to the changes in the internal and external economic environment in the manufacturing industry, the traditional cost control model used in the past can not accurately reflect the cost of manufacturing enterprises. If companies want to gain a foothold in a competitive environment and increase their market share, they need to implement appropriate measures to reduce product costs, in this case, a reasonable cost accounting method is needed to provide enterprises with more reliable and relevant cost information. Therefore, activity-based costing is a scientific and reasonable cost accounting method that has attracted the attention of a large number of companies, but many manufacturing companies are currently only in the wait-and-see stage. There are not many companies that actually introduce and implement activity-based costing, especially in enterprises.As a typical traditional manufacturing company, in recent years, A Cashmere Company in order to expand market share, not only the product categories have diversified, but also introduce international advanced production lines and R&D teams to achieve product differentiation and innovation. However, A Cashmere Company has been using traditional costing methods and has not rationally allocated manufacturing costs, product costs have seriously deviated from the actual situation, which has had a major adverse impact on corporate management decisions and pricing decisions. The main purpose of this research is to find out the cost accounting method that can adapt to the actual management status of existing enterprises and meet the development characteristics of the existing enterprises by using the activity-based costing method to improve the overall management capability and operation level of the manufacturing enterprises. Manufacturing companies can enhance their competitiveness in the Chinese market and even enter the international market. This paper reviews the development of the activity-based costing method at home and abroad by consulting the literature at first. Secondly, the basic concepts and theories of activity-based costing are systematically introduced. Based on the existing cost accounting of A Cashmere Company, the necessity and feasibility of applying the activity-based costing method in A Cashmere Company are analyzed, it proposes a design plan that complies with A Cashmere Company's operation cost, and compares and analyzes the calculated results with the product cost under the traditional cost method, it is concluded that the activity-based costing method can allocate and control costs more rationally than the traditional costing method, finally it provides more reliable and relevant information for management decisions. At last, it puts forward some suggestions for the problems that A Cashmere Company may encounter in implementing the activity-based costing method, and provides certain reference significance for the same type of enterprises.
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