【作者】 王浩；

【导师】 祝涛；

【作者基本信息】 三峡大学 ， 会计（MPAcc）（专业学位）， 2021， 硕士

【摘要】 煤炭产业是山西省乃至我国国民经济发展的重要支柱产业,煤炭企业能否实现高质量与可持续发展关系到实现中原崛起和全面建设小康社会的大局。自2015年以来,受国家产业结构调整和自身成本管理水平的限制,煤炭企业的发展受到严峻的挑战。在此背景下,传统成本控制方法已经无法满足现实需要,引入科学有效的成本管理方法势在必行,而作业成本法这一先进的成本控制方法能够推动煤炭企业的成本控制由粗放型向精细化转变,帮助煤炭企业实施涵盖事前、事中和事后全过程的成本控制,从而有效提升煤炭企业成本管理水平和市场竞争力。所以,引入作业成本法进行成本控制对煤炭行业的发展显得至关重要。全文共分为六个部分对L煤炭公司基于作业成本法的成本控制展开研究。第一部分主要介绍了研究背景与研究意义、国内外研究现状、研究内容与研究方法、以及本文创新点;第二部分对本研究基本理论进行了介绍。具体包括作业成本法理论、成本控制理论以及基于作业成本法的成本控制理论;第三部分是案例背景介绍。首先介绍了L煤炭公司基本情况,其次剖析了L煤炭公司成本控制中存在的问题,最后分析了L煤炭公司应用作业成本法的必要性及可行性;第四部分构建了基于作业成本法的L煤炭公司成本控制体系。首先阐述了L煤炭公司实施作业成本控制的准备工作,其次从事前、事中、事后三个角度构建了基于作业成本法的L煤炭公司全生产流程的成本控制体系并进行了模拟实施与对比分析;第五部分探讨了L煤炭公司实施作业成本控制的保障措施;第六部分对本文研究进行了总结,并对未来研究方向进行了展望。本文通过深入探讨基于作业成本法的L煤炭公司的成本控制问题,以期在优化完善L煤炭公司成本控制的同时也为同类型企业提升成本控制水平提供借鉴与参考。更多还原

【Abstract】 The coal industry is an important pillar industry for the development of Shanxi Province and even China’s national economy.Whether the coal enterprises can achieve high quality and sustainable development is related to the overall situation of realizing the rise of Central Plains and building a well-off society in an all-round way.Since 2015,the development of coal enterprises has been severely challenged by the adjustment of national industrial structure and the limitation of their own cost management level.Under this background,the traditional cost control methods have been unable to meet the needs of the reality,the introduction of scientific and effective cost management method is imperative,and the advanced cost control method of homework cost method can promote the coal enterprise cost control from the extensive to refinement,help coal enterprises to implement in advance,matter and afterwards the whole process of cost control,so as to enhance the coal enterprise cost management level and market competitiveness.Therefore,the introduction of activity-based costing to control the cost of the development of the coal industry is very important.This paper is divided into six parts to study the cost control of L coal company based on activity-based costing.The first part mainly introduces the research background and significance,research status at home and abroad,research content and research methods,as well as the innovation points of this paper.The second part introduces the basic theory of this research.Specifically including ABC theory,cost control theory and cost control theory based on ABC;The third part is the background of the case.Firstly,the basic situation of L coal company is introduced.Secondly,the problems existing in cost control of L coal company are analyzed.Finally,the necessity and feasibility of applying ABC in L coal company are analyzed.The fourth part constructs the cost control system of L coal company based on activity-based costing.Firstly,the preparation work for the implementation of activity-based cost control in L Coal Company is described.Secondly,the cost control system of the whole production process of L Coal Company based on activity-based cost control is constructed from three perspectives,namely,before,during and after operation,and the simulation implementation and comparative analysis are carried out.The fifth part discusses the guarantee measures for L coal company to implement activity-based cost control.In the sixth part,the research of this paper is summarized and the future research direction is prospected.Through in-depth discussion on cost control of L coal company based on activity-based costing,this paper is expected to provide reference and reference for similar enterprises to improve cost control level while optimizing cost control of L coal company.更多还原