【作者】 宋磊；

【导师】 姜硕；

【作者基本信息】 沈阳工业大学 ， 会计学， 2004， 硕士

【摘要】 当今会计理论界和实务界正在寻求一种新的成本管理方法，同时，在实际运作中，企业管理的着眼点和重点从传统的“产品”上转移到“作业”上来，实行以作业管理为基础的管理——作业管理，以前以“产品”为核心的时期，成本管理是笼统的，而作业管理将产品的成本管理分解到每一步作业上，从而由细节到整体全面控制好产品的成本。作业成本法对成本的计算与传统成本计算不同的是，分配基础(成本动因)不仅发生了量变，而且发生了质变，它不再仅限于传统成本计算所采用的单一数量分配基准，而且采用多元分配基准：它不仅局限于多元分配基准，而且集财务变量与非财务变量于一体，并且特别强调财务变量。 本文共分七个部分。在绪论中主要叙述了作业成本法产生的背景资料等问题。第二部分主要介绍了本文的理论依据及研究目的等一些问题。第三部分主要是对基于作业成本法的信息系统的设计。这方面的研究在国内还不多见，其中主要论述了一个企业在整体上实施作业成本法的步骤。第四部分是将第二部分中的成本计算单独拿出来加以阐释，主要论述了作业成本法的核算步骤。 在第五部分中试着用数学方法来归集同质成本。这样，可以大大减少成本库的数量，减少识别、归集、计算、分析成本动因的工作量，降低实行成本，同时又不改变计算出来的产品成本精确度。同时在了解了有关作业成本的基本原理后，试着设计作业成本核算的数学模型。并且在此部分中提出了一个新的数学模型——比较数学模型。它较以前的数学模型在实际应用方面更推进了一步。而且此数学模型溶入了现代较为先进的适时制、优化组合等科学方法。因此它使作业成本法向实际应用又跨出了一步。第六部分是作业成本法成本核算模块应用的一个实际的案例，旨在阐释作业成本法在实际的企业当中是如何核算成本的。 最后对作业成本法做了总体上的评价，指出了其优点之所在；同时也分析了这种方法的缺陷，并且对其缺陷提出了改进的方法，即通过与过程价值分析法相整合的方法。更多还原

【Abstract】 Nowadays the accounting theory and industry circle is seeking one kind of new cost management method. At the same time, the starting point and focal point of business management shift from the traditional" product " up to " activity "in the practical operation, and carries out the Activity - Based Management (ABM). Before, the method of only " product " serving as cost management core is ambiguous, but ABM decomposes the cost management of products onto every step of activity, thus it positively controls the product cost from the details to the integer of production. Compared with the traditional cost calculation method, Activity-Based Cost (ABC) method has many changes in the foundation of distribution ( cost driver ).It not only exists the quantitative changes, but also does the qualitative changes. It is not only confined to traditional cost calculation which adopts the single quantity distribution criterion simply, but it adopts many units (called multi-unit or multi-dimension) to distribute the cost; It is not only limited to distribute the cost in many units, but also gathers financial varieties and non- financial varieties in an organic whole, and especially emphasizes the financial varieties.This text is divided into seven parts totally. It described primarily ABC’s output background data in introduction. The second part introduced the theoretical foundation of ABC and study purpose, and so on. There is an information system based on ABC in the third part. The research of this aspect was still seen seldom in the domestic. It described the steps that a company applies ABC in practice. The fourth part is the second part inside. It is mainly about cost calculation and computing steps.In the fifth part, it tried using mathematical method to combine the homogeneous costs. By way of the homogeneous cost pools, we can gather all homogeneous costs. This can cut short the workaday records greatly and the business accounting work, and reduce the costs. It-2-tried to design the mathematical model of Activity-Based Cost calculation after understanding" the basic principle of activity-based cost. At the same time, it gave out a new model-comparison mathematical model. It pushed forward one step at the aspect of the real application compared with the former mathematical model. And this mathematical model dissolves many scientific methods such as JIT and optimization method etc. Therefore it makes the Activity-Based Cost method stride out one step to the practical application again.The sixth part is a real example of applying ABC method. It mainly described hoe to use ABC method to compute cost in practice.At the final part of this article, it did the total evaluation of ABC method. It pointed out the advantage; However, it analyzed the shortcoming of this kind of method. But it gave out the improving method to its shortcoming-combining ABC and PVA(Process Value Analysis).更多还原