【作者】 李艳；

【导师】 冯雪莲；

【作者基本信息】 河北大学 ， 会计学， 2014， 硕士

【摘要】 成本是企业的生命线，要想在日趋激烈的市场竞争中保持有利地位，企业需要时刻关注成本，研究其变化规律。20世纪80年代以来，在高新技术基础上产生的高度自动化极大地改变了成本的构成。其中，直接材料和直接人工的比重降低，而制造费用的比重却在日益上升。同时，产品市场由买方主导转变为卖方主导，消费者对产品的个性化需求加大。这一现状使得传统成本核算法中以数量为基础的分配标准不再适用。传统成本核算法的结果不但存在着一定程度上的信息失真，而且容易导致管理者做出错误的决策。2008年全球经济危机过后，钢铁行业遭受到了严重的打击，一方面钢材需求量锐减，另一方面原材料成本上升。怎样帮助钢铁行业走出困境是我们当前需要研究的一个新课题。本文首先回顾了作业成本法的研究背景与意义，介绍了国内外研究现状，简单阐述了本文的研究思路和研究方法。其次，对作业成本法进行了相关的理论概述，并从基本原理与核算步骤、作业成本法与传统成本核算方法的比较、认识的误区等几个方面进行了简单的理论介绍。再次，介绍了H钢铁企业的概况和成本核算方法，指出了当前成本核算方面存在的问题，并提出了实施作业成本法的必要性和可行性。然后，以一炼钢分厂为例，针对该分厂实际生产状况进行具体的作业成本流程设计，并将作业成本核算结果与原成本核算结果进行比较，做出差异分析，建立了业绩考核体系。最后，根据以上分析，提出相关对策建议，旨在推动作业成本法于本企业更好地实施。更多还原

【Abstract】 Cost is the lifeline of enterprise, in order to maintain favorable positions in theincreasingly fierce market competition, enterprises need to pay attention to cost and study itsvariation. Since1980s, highly automation based on high-tech dramatically has changed thecost composition. The direct material costing and the direct labor costing have beendecreasing in the share of cost and the proportion of manufacturing costing has beenincreasing substantially. At the same time, product market dominated by buyers rather thansellers, consumers need more personalized products. This situation made the traditionalcosting method based on number was no longer applicable. The outcome of the traditionalcosting method not only be distorted, but also mislead managers to make wrong decisions.After the2008global economic crisis, the iron and steel industry suffered a serious blow. Onone hand, quantity demand of steel was reductive massively, on the other hand, raw materialprices were increasing. How to help the iron and steel industry out of the woods is a new topicwhich we need to research.Firstly, this paper reviews the background and significance of activity-based costing,introduces the research status, briefly discusses the research ideas and methods. Secondly,outlines the theoretical research of activity-based costing, introduces the theory from thefollowing aspects: fundamental, accounting steps, differences between activity-based costingand traditional costing method and the misunderstanding about activity-based costing. Thirdly,describes the current status of H iron and steel enterprise, indicates the current costingproblems and puts forward the necessity and feasibility of the implementation aboutactivity-based costing. Fourthly, takes an example of first steel mill, designs the specificprocesses according to the actual production conditions. Then compares the outcome ofactivity-based costing with the outcome of traditional costing method, analyzes thedifferences and sets up a performance evaluation system. Finally, concludes the mainconclusions and suggests related suggestions according to above analysis to promote theimplementation of activity-based costing in H iron and steel enterprise.更多还原