【作者】 张敏；

【导师】 刘书庆； 权亚玲；

【作者基本信息】 西安理工大学 ， 会计硕士（专业学位）， 2017， 硕士

【摘要】 A公司采用传统成本法来核算产品成本。经过多年发展,产品类型变得丰富多样,作业流程也更为复杂多变。其间接性制造费用占产品成本的比例已高达30%,且与产品相关的期间费用随着竞争的加剧年年增加。生产作业的差异性、不断增加的间接性产品成本和公司对成本控制的要求使得A公司对产品成本信息的准确性要求不断提高。传统成本法不仅核算范围较窄,无法提供完善的与某产品相关的总成本信息,其采用直接人工比例分摊间接性制造费用还会扭曲生产成本,不能满足A公司经营管理需要。时间驱动作业成本法不仅可以体现出作业的差异性,其实施过程也更为简便,还能通过产能分析找到管理改进方向。因此本文引入该方法对A公司的产品成本核算方法进行改进。本文首先介绍了传统成本法、作业成本法和时间驱动作业成本法的基本原理和核算过程,分析了各方法的适用条件,提出了前两者存在的不足,对比突出了时间驱动作业成本法存在的优势,为研究提供理论基础。其次,分析了A公司产品基本实现过程,并从产品基本实现过程视角探讨了A公司成本核算现状,提出了A公司在产品成本核算方面存在间接制造费用分摊依据不合理、产品成本信息不完善等问题,分析得出问题产生的根源在于产品成本核算方法不合理,并提出了问题解决思路。再次,根据问题解决思路设计了 A公司产品成本核算改进方法,将产品基本实现全过程中发生的与产品相关的直接与间接成本纳入核算范围,并采用时间驱动作业成本法来分摊各过程发生的与产品相关的间接成本。最后,将产品成本核算改进方法在A公司应用,利用改进后方法计算出P1500、P2000和P4000的产品成本,分析了成本核算方法改进前后的产品成本,得出管理改进建议,并为产品成本核算方法能够在A公司顺利实施提出合理化建议。本文的创新点包括两点内容。一是将产品基本实现各过程中发生的所有与产品相关的直接和间接成本均纳入产品成本核算范围,从而得到更为完善的产品成本信息,这一研究视角具有一定创新性;二是在采用时间驱动作业成本法核算产品基本实现过程中的间接成本时,本文用作业量的差异来体现各产品单位作业产能消耗的差异,使计算过程更为便捷。更多还原

【Abstract】 A uses traditional costing to calculate product costs.After years of development,product types have become rich and diverse,and the operation process has become more complex and changeable.In the meantime,the proportion of manufacturing cost to product cost has been as high as 30%,and the cost associated with the product has increased year by year with the intensification of competition.The diversity of production operations,the increasing indirect costs of products and the requirements of the company for cost control make the A company improve the accuracy of product cost infonnation.The traditional cost accounting method is not only a narrow range,and can’t provide a product total cost of perfect information,the proportion of direct labor indirect manufacturing costs will distort the cost of production,operation and management of the company can’t meet the needs of A.Time driven activity-based costing can not only reflect the diversity of operations,but also make it easier to implement.It can also find the direction of management improvement through capacity analysis.Therefore,this method is introduced to improve the product cost accounting method of A company.This paper introduces the traditional cost method,activity-based costing and time driven ABC basic principle and calculation process,analyzes the applicable conditions of each method,put forward the deficiencies both exist,compared to highlight the time driven ABC existing advantages,provide a theoretical basis for the research.Secondly,analyzes the A company basic product realization process,and from the perspective of the basic product realization process cost accounting situation of A company,A company put forward the existing problems of indirect allocation of manufacturing expense basis is not reasonable,the product cost information is not perfect in product cost accounting,analysis of the causes of the problem lies in the product cost accounting method reasonable,and put forward the idea of solving the problem.Again,according to the design idea of A company to solve the problem of product cost accounting method of the improvement scheme,in the scheme,the basic realization of products occurred in the whole process of product related direct and indirect cost accounting,and by the time driven ABC to share the products with the indirect costs related to Cheng Fasheng.Finally,the product cost accounting method of improvement in A company application,using the improved scheme to calculate the P1500,P2000 and P4000 of the product cost analysis,the cost accounting method before and after the improvement of the product cost,the management recommendations for improvement,and product cost accounting method improvement plan can be implemented smoothly and put forward reasonable suggestions in A company.The innovation of this paper includes two points.One is the basic realization of the product in the process of all product related direct and indirect costs are included in the product cost accounting scope,so as to achieve a more perfect product cost information,the thesis has certain innovation;two is the time driven activity-based accounting products the basic realization of indirect costs in the process of law when the difference of operation amount to reflect the difference of the unit of product consumption operation capacity,make the calculation process more convenient.更多还原