【作者】 王华；

【导师】 吴斌；

【作者基本信息】 东南大学 ， 会计学， 2005， 硕士

【摘要】 随着竞争模式从单一企业间竞争向价值链之间竞争的转变,作业成本法相应地也要在其关注范围、目标和重点等方面进行拓展。本文在回顾传统作业成本法的提出与发展的基础上,分析了作业成本法结合价值链管理的可行性。在此基础上,本文从价值链的角度重新考虑了作业成本法关注范围、目标、重点及其分析方法与技术。分析了结合价值链分析的作业成本法用以优化价值链需要解决的两个问题——价值链优化手段与方法问题;价值链优化的判断问题,并由此引出本文的两个研究重点。作为价值链优化的有效工具,作业成本法/分析是本文的研究重点,而成本动因分析是作业成本法/分析的关键。本文第四部分首先回顾并评价了“成本动因优化理论”,结合价值链管理思想,提出了作业的“战略资源二维性”观点。基于该观点,文章在Carsten的组合替代模型基础上,加入作业成本的权重,对模型进行了改进。而为了解决价值链优化的判断问题,本文首先提出了价值链优化的判断标准,基于该标准,文章探讨了价值链优化中作业合并后的成本核算问题。第五章先提出了“合并矩阵”的概念,创建了一个可以核算作业合并后的成本核算模型。并分别探讨了“单一合并”与“组合合并”两种模式下作业成本核算问题。当把两模型结合起来考虑时,就可以发现成本动因优化模型是作业成本核算模型的前提和基础。作业成本模型能核算出作业合并后的作业成本,但它不能指出作业链中应该被合并的作业,而成本动因优化模型恰好能解决这个问题。由于价值链与作业链具有本质统一性,当把这两模型应用于价值链管理中,就可以更好地发挥作业成本法在价值链管理中的基础性作用。更多还原

【Abstract】 With the competition model change from single enterprise to value chain, the concerned extension, object and emphases of ABC should be extended. The thesis first reviews the bring forward and development of tradition ABC, then propounds an idea that the Activity-Based Costing should integrate with VCM. Based on this idea, the thesis thinks over the concerned extension, object and emphases of ABC. The article reviews and appraises some models of cost-driver optimize theory, and advances the viewpoint that double dimensions of activity. Based on this viewpoint, this thesis ameliorates the cost-driver combination substitute model of Carsten.As an effective tool to optimize Value Chain, ABC is the emphases of this thesis. The analysis on cost-driver is the key to Activity Analysis. So the forth part of this article reviews and estimates the Cost-driver Optimization Theory, Based on the idea of ABC integrate with VCM, this article discusses the essential and feasibility of activity combination during the VCM and costing. At the same time, this combination will bring the costing problem. To solve this problem, this thesis advances the concept of“combination matrix”and a costing model which can compute the cost after activity combination. The costing model separate discusses single substitute and combination substitute.When take into account the two models, we will think out the cost-driver optimize model is the premise and base of the costing model. For the costing model can compute the cost but can not point out which activity should be eliminated, corresponding the cost-driver optimize model can solve this problem. Because the same of Value Chain and Activity Chain in essence, it will works better when we apply the two models into VCM.更多还原