【作者】 陈葭；

【导师】 徐凤菊；

【作者基本信息】 武汉理工大学 ， 会计学， 2004， 硕士

【摘要】 本文主要探讨作业成本法对企业价值管理的重要作用。将作业成本法和价值理论结合起来讨论是本文的创新点。 在第一章里，笔者论述了本课题的研究价值和意义，介绍了研究的主要内容和成果。作业成本法是以作业为间接费用归集对象，通过对资源动因的确认、计量，归集资源费用到作业上，再通过作业动因的计量，归集作业成本到产品上去的间接费用的分配方法，可以提供相对准确的产品成本信息。对于价值的定义，学者们提出许多不同的观点。 在第二章里，笔者认为企业价值可以按照三维模式定义，分别为微观的顾客价值，中观的投资人价值以及宏观的公共价值。 在第三章里，笔者叙述了企业作业链和价值链的构成，针对产品开发初期设计阶段和成本分解阶段分析了作业管理的重要作用。 从第四章到第五章分别探讨了作业成本管理对顾客价值和投资人价值影响，随后在第六章里构建了基于作业成本的企业价值一般均衡模型。 在第七章中笔者对基于作业成本的价值管理予以展望，叙述如何实现由企业内部价值链扩展到基于供应链的价值链作业成本管理。 本文采取定性和定量相结合的方法，分析资源和作业对企业价值的影响程度从而建立优化的价值模型，综合运用了运筹学、管理经济学和计量经济学的知识进行目标规划和价值最优分析。 最后，通过得出结论：作业管理与价值管理是相辅相成的。价值管理是现代企业理财的重要组成部分和核心内容，也是理财活动的本质所在。完善的作业成本管理可以帮助企业产生更多的经济附加值，从而为企业创造更多的价值。在价值链网络中实现作业管理系统和价值管理系统的双重管理，能有效地帮助企业提高运营效率，以最佳的成本投入，获得最大的收益，达到企业经营的根本目标——价值增值。笔者通过研究，最终实现如下成果： (1) 从成本角度分析了企业价值理论； (2) 将作业成本与价值管理相结合，探讨了基于作业成本的企业三维价值模式； (3) 探讨了作业管理对提升企业价值的重要作用； (4) 构建了适合我国企业现状的基于作业成本的企业价值计量模型。更多还原

【Abstract】 The thesis mainly discusses the critical function that Activity-based Costing (ABC) devotes to enterprise’s Value-based Management (VBM). It’s an innovation point to combine ABC and VBM.In chapter one, writer states research value and meaning, introducing the main content and achievement of thesis. ABC is a method to allocate indirect expenses. It distributes resources into activities through confirming and measuring resource drivers, then puts activities cost into products cost. It provides relatively exact cost information for products. As to the definition of value, academicians put out many different viewpoints.In chapter two, writer decides that we can define corporate value in three dimensions; they are separately customer’s value (in microcosmic dimension), investor’s value (middle level between microcosmic level and macroscopical dimension), and public value in macroscopical dimension.In chapter three, writer discusses the structure of activity-chain and value chain, analyzing the important function of ABM for product’s designing stage and cost tearing down stage. From chapter four to chapter five, writer discusses the influences that activity-based management has on customer’s value and investor’s value, and then constructs mathematical equilibrium model based on ABC in chapter six.In chapter seven, writer supplies a prospect for VBM basing on ABC, stating how to realize ABM from corporate internal value chain to value chain basing on supply chain.Writer decides the influence extent that resource and activity has on corporate value by qualitative analysis and quantitative analysis to construct best mathematics value model, implementing target programming and value optimization analysis with the knowledge of Operational Research, Management Economy and Econometrics.After analysis, writer gets to the outcome: ABM and VBM actually influence with each other. VBM is an important part and a core approach for modern corporate finance; it is also the essence of financial activity. To improve ABM can produce more EVA for enterprises, so thus to create more value for corporation. To administrate with both ABM and VBM in value chain net will effectively improve corporate operation efficiency, then help enterprises attain maximized profit with lowest cost, and gain the ultimate aim of adding value. The thesis gains following achievements after research:a. Analyze corporate value theory from angle of cost;b. Combine ABC and ABM; discuss corporate three-dimension-value module basing on ABC;c. Discuss the critical function that ABM devotes to improving corporate value;d. Construct mathematical model for corporate value basing on ABC according to enterprise’s existing situation.更多还原