【作者】 彭艳；

【导师】 马永强；

【作者基本信息】 西南财经大学 ， 会计学， 2011， 硕士

【摘要】 世界制造中心向中国等发展中国家转移的态势给其参与国际竞争提供了难得的机遇,但是相比国际竞争对手,我国重型机械制造行业存在技术总包能力较弱、资源分散、经营规模不大、管理水平效益较低等问题。其次在国内同行企业联合、重组、资源整合、产品结构调整、专业化程度提高和制造能力增强、企业快速发展的情况下,竞争日益升级。如何在国内激烈的市场竞争中生存下来,在国外垄断企业的挤压下存活下来,成为我国重型机械制造企业普遍面临的问题。与此同时,重型机械制造企业的产品成本结构发生了改变,制造费用在成本中的比重大幅上升,而成本中直接人工的比重却下降,这使得采用单一的数量标准分配制造费用的传统成本计算方法已不适应。在此艰难的内外部环境下,实施有效的成本核算及管理才能帮助企业更具备竞争优势。以作业为基础的作业成本法从根本上解决了传统成本法的缺陷,能够提供准确及时的成本核算信息,并依照其分析及提供的信息改进作业和进行决策,进而提高企业的盈利水平,同时能够为企业成本管理提供很好的基础。因此引入作业成本法核算是重型机械制造企业的当务之急。本文是以D公司为模型,研究重型机械制造企业应用作业成本法核算的具体案例。文章主要采用规范与案例研究相结合的方法,在研究总结国内外作业成本法的理论基础之上,对作业成本的基本思想及其适应性进行了分析,就作业成本法与传统成本法进行了比较,对企业如何实施作业成本法进行了较为深入的探讨；在具体案例的应用中,对D公司的成本管理基本情况及存在问题进行了分析,进而运用作业成本法理论为D公司设计了作业成本法核算的方案,对企业实施作业成本法核算的原则、实施的具体内容、实施效果及利弊进行了分析,并提出了完善的措施。这对其他重型机械制造企业运用作业成本法起到了一定的借鉴意义。所以,笔者认为,在D公司推行作业成本法就显得尤为重要。但由于D公司实施作业成本法的时间尚短,对于作业成本管理在企业中发挥其应有的作用,还有待在企业实际管理工作中进一步的深入研究。更多还原

【Abstract】 The momentum that the world manufacturing center is shifting to developing countries like China poses favorable circumstances for these countries to participate in international competition. However, compared with that of other competitors in the world, China’s heavy machinery industry has many problems such as weak technical contracting capability, disperse resources, small operation scale and low management level and effectiveness. Secondly, the competition among domestic enterprises in the same industry is increasingly intense in the condition of syndication, reshuffle, resource integration, readjustment of product structure, promotion of specialization degree, enhancement of manufacturing capability and rapid growth of enterprises. How to survive in the competition of domestic market or even under the pressure exerted by foreign monopolies has become a common problem facing the enterprises of heavy machinery industry.Meanwhile, the product cost structure of heavy machinery manufacturing industry has changed as the manufacturing cost increases while direct labor cost decreases in proportion. In this case, the conventional way of cost calculation through distributing manufacturing cost according to unitary quantity standard is not suitable any more. In the difficult environment, only to implement effective cost accounting and management will help an enterprise get more advantage in competition. The activity-based costing method may solve the imperfection of conventional costing method fundamentally as it is able to improve profit of an enterprise and pave good foundation for cost management of this enterprise by providing accurate and seasonable cost accounting information, improving activity and making decision according to the information it provides and analyzes. Therefore, it is a task of top priority for heavy machinery manufacturing enterprises to introduce the activity-based costing.Taking company D as a model, this thesis studies on the application of activity-based costing in heavy machinery manufacturing enterprises mainly in the method of combining standards and cases. On the basis of summarizing the theory of activity-based costing method home and abroad, this thesis analyzes the basic thought and applicability of activity-based cost, compares the activity-based costing method with conventional costing method and thoroughly investigated into the question how an enterprise would conduct activity-based costing method. This thesis analyzes the problems existing in the basic situation of costing management, and then makes proposal on activity-based cost accounting to company D according to activity-based costing method theory, analyzes the principle, specific content, effect, merits and demerits of implementing activity-based cost accounting in an enterprise, and puts forward measures and suggestions of improvements. All these would be used for reference for other enterprises of heavy machinery manufacturing industry. Therefore, the author of this thesis thinks that it is significant for the company D to practice activity-based costing method. However, as company D began to practice it not long ago, there is still a need of thoroughly investigating into the role activity-based costing method plays in an enterprise in the actual management of this enterprise.更多还原