【作者】 王静；

【导师】 张颖慧；

【作者基本信息】 西安石油大学 ， 会计硕士（专业学位）， 2016， 硕士

【摘要】 近年来,我国铝合金铸造业面临着原材料价格上涨及人工成本增加的双重压力,这类企业加强成本管理的呼声日益高涨。W铝合金铸造公司(以下简称W公司)作为一家中型铝合金铸造企业,虽然采取了一些成本控制措施,但是效果并不明显。W公司间接费用在产品成本中比重的上升,使按照单一方式分配间接费用的传统成本核算方法出现成本信息失真的弊端,进而影响W公司成本控制的有效运行。本文旨在将作业成本法引入W公司成本控制,为W公司及同行企业提供优化成本控制的新思路。本文首先阐述了作业成本法、成本控制及作业成本控制的相关理论,为作业成本法在W公司成本控制中的应用打下理论基础。其次,对W公司成本控制现状及实施作业成本控制的可行性进行分析。结合作业成本控制的设计原则为W公司进行作业成本控制体系设计。在此基础上,展开作业成本法在W公司成本控制中的具体应用。通过W公司作业中心的建立,成本控制标准的设定,作业成本法下的产品成本核算及成本差异分析,针对差异产生的原因提出具体的成本控制措施。最后,实施作业管理,给出持续降低成本的策略,实现成本控制的目的。希望通过本文的研究,能够对W公司以及同行业其他企业作业成本控制实践提供借鉴和帮助。更多还原

【Abstract】 In recent years,China’s aluminum casting industry is facing increased raw material prices and labor costs of the dual pressures.Such enterprises to strengthen cost management is growing.W Aluminum Foundry Company(hereinafter referred to as W)was used as a medium-sized aluminum foundry business,Taken a number of cost control measures but the effect is not obvious.W indirect costs on the rise in the proportion of product cost,traditional cost accounting method of allocating indirect costs in accordance with a single way of cost information distortion drawbacks occur,thereby affecting the effective operation of W’s cost control.This paper attempts to introduce W cost control Costing for W Company and other enterprises in the same industry to provide new ideas and optimize cost control.First of all,This paper introducing the theory of activity-based costing,cost control and operational cost control lay a theoretical foundation for application Costing in W’s cost control.Secondly,the feasibility of operating cost control W’s situation and the implementation of cost control analysis.Combined with operating cost control design principles job cost control system design for the W Company.On this basis,expand the specific application Costing in Company W cost control.W through the establishment of the company’s cost control standards,cost accounting and product differentiation under Costing Analysis.Propose concrete measures for cost control reasons difference.Finally,according to the method of cost control operations management,given the specific measures continue to reduce costs to achieve the purpose of cost control.I hope this study can provide a reference for W Company and other enterprises in the same industry in cost control field.更多还原