作业成本法在某软件企业中的应用

【作者】 王云；

【导师】 官建成；

【作者基本信息】 复旦大学 ， 会计， 2009， 硕士

【摘要】 准确、可靠、及时的产品成本信息对软件企业进行产品定价、降低产品成本以及提高产品竞争力等决策有着重要的意义。为了适应新技术革命的到来和日趋激烈的市场竞争,越来越多的发达国家的企业开始关注、研究和应用作业成本法。本文旨在通过基于作业基础的成本管理和基于作业基础的决策研究,为我国软件企业实际运用作业成本法提供借鉴之处。本论文首先通过探讨国内外成本管理相关的思想和观点,通过介绍成本管理会计的发展进程,指出作业成本法是一种先进的成本管理方法,是基于传统成本计算法不能提供准确的成本信息而产生的,同时兼述了作业成本法对管理决策的影响。其次,通过对中国软件产业的现状研究,分析了软件产业的行业特点,并在作业链分析基础上,重点探讨了企业基于作业的两种常见决策--客户决策和供应商决策。最后,通过介绍D软件公司结合项目管理的作业成本法实施方案,提出作业成本管理提供的信息可以与很多广泛应用程序整合,并能促成其他管理方法更好地发挥作用。具体实施方案内容包括,(1)将软件企业的所有作业内容划分为各个独立的作业项目;(2)每个单独的作业项目都是作业成本计算对象;(3)适时调配作业项目实施过程中需要的资源;(4)比较分析作业项目的实际消耗和预算的差异等等。通过作业成本法的实施应用,D软件公司的管理层对本公司的人员调配、业务状况一目了然,提高了决策的效率和正确性。针对目前大部分软件企业普遍存在的业务类别较多,涉及税种比较复杂这一生产经营特点,基于作业成本法的业务细分,不仅可以有助于管理层掌握动态所有作业内容的盈利状况,适时合理进行公司资源调配,而且有助于企业正确应对各种税务要求。另外还为公司管理层的战略决策,项目决策提供了理论依据,为公正,公平进行员工绩效考核提供了量化指标。同时,本文也指出在软件企业实施作业项目成本管理不是一朝一夕的事情,应该是连续不断的过程,并提出我国软件企业成功推行作业成本法的关键之处。更多还原

【Abstract】 Accurate, Reliant and Timely product cost information is important for making a price, reducing the cost and enhance product market competition. Under the background of rapid development of science and technology, fast change of economic conditions, increasing fury of global competition, Activity Based Costing (ABC) has got great evolvement in the western development countries. On the advanced method of cost calculating and cost management, though the enterprise of China has known a little, the enterprise practicing is rare. Depending on the research of ABC and AAM, the author’ s aim is offering a reference for the application of our software enterprises.First, the dissertation explores domestic and international cost management-related concepts and ideas. Through introduced the development process of cost management accounting, Activity Based Costing (ABC) is an advanced calculation method, it’ s an effort to make up the disadvantage of the traditional all-cost method. Second, Based on the characteristics of the software industry, all the operations of a software enterprises can be divided into the independent operation as activity project. Each individual operation project is an object of Activity Based Costing. As a method of the project cost management, it can quantitative analysis of each item which consumed the human and material resources; it can compare the actual with budget; it can ensure the resources can be offered for the implementation of the project required.Finally, the dissertation contacting with a software enterprise of China, research the possibility of application of ABC in the software enterprise of China. The dissertation provides a concrete implementation operational for the cost management accounting in software enterprise. The author pays more attention to two normal decision in enterprise—sales decisions and offer decisions. Meanwhile, the author also pointed out that ABC in the software cost management is not an overnight thing, it should be a continuous process, and suggests the key on implanting ABC in software enterprise of China.更多还原