【作者】 王文辉；

【导师】 左小德； 薛声家；

【作者基本信息】 暨南大学 ， 企业管理， 2001， 硕士

【摘要】 在现代生产管理模式下，传统成本管理所提供的成本信息发生了严重的扭曲，本文利用作业成本管理的思想和方法，对制造型企业的上下游各个环节进行作业价值分析和作业流程的重新架构，并提出了一个多品种生产决策模型。 全文共分为六章： 前 言：说明论文的研究背景、目的和研究领域及方法。 第一章：新环境下的成本管理。分析了传统成本管理的历史局限性；介绍了 现代成本管理的新思想和新方法及其研究的范畴。 第二章：作业成本管理。阐述了作业成本法的基本概念、方法；对制造业的 “作业链”和作业成本曲线的构成进行了研究。 第三章：研究开发阶段作业成本管理。对开发设计作业流程重新进行了阶段 划分，并在此基础上实施了作业过程结构优化和成本技术改善。 第四章：销售阶段作业成本管理。指出作业成本管理在销售领域中的应用范 围和内容；运用综合评级法对销售作业的增值性实施评价改善。 第五章：作业成本法在生产经营中的应用。综合运用作业成本法和混合整数 规划法，提出了多品种生产决策模型，并对作业成本计算法进行了 改善优化。 第六章：作业成本法在我国制造业的应用展望。分析了我国制造业成本管理 存在的问题及应用作业成本管理的充分性和必要性；提出了作业成 本管理在我国制造业的应用构想和展望。 最后是结束语。更多还原

【Abstract】 Under the modem operations mode the cost information provided by the traditional cost management is tortured. A adopting the theory and method of Activity-Based Cost Management (ABCM), this thesis reconstructs the work value analysis and work flow analysis in the upper and down flow process of manufacturing industry and puts forward a Multi-Products Operations Decisions Model. The whole thesis consists of six chapters: Preface: Introduction to the background, goal as well as studying focus and methods of this paper. Chapter One: Cost management under the new circumstance. Analysis on the limit to traditional Cost Management theory; introduction the new theory and method of CM. its studying category is included. Chapter Two: Activity-Based Cost Management (ABCM). The basic conception and method of ABCM is illustrated; a detailed study towards manufacturers 揂ctivity Chain?and framework of Activity Cost Curve is given. Chapter Three: Activity-Based Cost Management at the R&D stage. Reclassification to R&D work flow process, on the basis of which, frame optimization and technical enhancement is studied. Chapter Four: Activity-Based Cost Management at the marketing stage. Make out the application range and contents of AI3CM at this stage; use the Integrated Appraising Method to evaluate and improve the added value of the sales activity. Chapter Five: Activity-Based Costing in the operation application. Integrate the ABCM and Mixed Integer programming to advance a Multi-Products Operations Decisions Model. Thereafter optimize the ABC calculation. Chapter Six: Prospect for the application of ABCM in China抯 manufacturing industry. Analyze the existing problems in ABCM of manufacturing industry, point out the sufficiency and necessity of its application. An outlook to ABCM application in manufacturing industry is given. A conclusion is given at the end of this thesis.更多还原