本文選題：成本控制 + 成本管理��； 參考：《重慶理工大學》2017年碩士論文

【摘要】：自21世紀初中國加入WTO后,國內(nèi)經(jīng)濟環(huán)境競爭加大,企業(yè)運營面臨巨大挑戰(zhàn)。企業(yè)之間的競爭已經(jīng)不再是單純的產(chǎn)品或服務(wù)的競爭,而是企業(yè)本身產(chǎn)品特性、服務(wù)質(zhì)量的競爭。包裝行業(yè)的發(fā)展在近些年更是呈現(xiàn)迅猛之勢,人們不僅僅追求質(zhì)量,還要注重實用、安全等特性,產(chǎn)品的包裝越來越受到人們的重視,尤其是在中國這樣一個比較在乎傳統(tǒng)文化、注重食品安全、提倡環(huán)保和節(jié)能等可持續(xù)發(fā)展戰(zhàn)略的國家。任何企業(yè)在保證產(chǎn)品質(zhì)量的同時還要控制企業(yè)的成本來實現(xiàn)利潤的最大化,這才是立足于市場經(jīng)濟的基礎(chǔ)。隨著全球經(jīng)濟一體化進程和工業(yè)化進程的推進,機器自動化發(fā)展水平不斷提高,這樣一來就在直接降低了企業(yè)的人工費用的同時提高了固定資產(chǎn)比例,還促使了產(chǎn)業(yè)結(jié)構(gòu)的優(yōu)化升級。以產(chǎn)品數(shù)量、人工工時、機器工時為基礎(chǔ)的傳統(tǒng)成本分攤方法已經(jīng)無法準確地計算出產(chǎn)成品的成本消耗,這不利于企業(yè)進行成本和收益的核算,在一定程度上會影響到企業(yè)所制定的長期和短期的發(fā)展戰(zhàn)略,最終導(dǎo)致企業(yè)總體獲利水平下降。所以,相對于傳統(tǒng)成本分攤辦法來說,作業(yè)成本法能很好地解決這個問題。使用作業(yè)成本法對產(chǎn)品的成本進行各方面核算,能夠幫助管理層更準確的掌握公司的成本管理現(xiàn)狀和財務(wù)狀況,并在此基礎(chǔ)上建立科學的發(fā)展戰(zhàn)略。作業(yè)成本法在為企業(yè)提供成本和收益核算的同時也能及時發(fā)現(xiàn)企業(yè)生產(chǎn)中存在的問題,有利于及時解決,減少企業(yè)在發(fā)展中存在的潛在風險。本文是依據(jù)在SH鋁箔制造公司進行的為期兩個月的實地調(diào)研情況和總結(jié)分析,在此基礎(chǔ)上對作業(yè)成本法的優(yōu)缺點進行研究分析。文章主要脈絡(luò)是先對作業(yè)成本法的國內(nèi)外發(fā)展狀況進行總結(jié)分析,進而對作業(yè)成本法本身的概念、特征、核算方法進行基本闡述,接下來則是對SH鋁箔制造公司當前的生產(chǎn)經(jīng)營流程、成本管理方法以及存在的問題,針對成本核算不完善、輔助費用核算方式不明晰、間接費用分配不合理等問題,設(shè)計出一套符合SH鋁箔制造公司狀況的作業(yè)成本法的具體實施案例,最后通過比、分析案例結(jié)果來對說明SH公司作業(yè)成本法前后的成本核算狀況以及產(chǎn)生差異的原因,通過對原因的探究提出有利于企業(yè)短期和長遠發(fā)展的戰(zhàn)略的實施要點和結(jié)論。
[Abstract]:Since China's entry into WTO in the early 21st century, the competition in domestic economic environment has increased, and the operation of enterprises is facing enormous challenges. The competition between enterprises is no longer the competition of product or service, but the competition of product characteristic and service quality. The development of packaging industry in recent years is showing a rapid trend, people not only pursue quality, but also pay attention to practical, safety and other characteristics, product packaging has been more and more attention. Especially in a country where traditional culture, food safety and sustainable development strategies such as environmental protection and energy conservation are advocated. It is the foundation of market economy that any enterprise should control the cost of the enterprise to realize the profit maximization while guaranteeing the product quality. With the advancement of the process of global economic integration and industrialization, the level of development of machine automation continues to improve, which directly reduces the labor costs of enterprises and increases the proportion of fixed assets. It also promotes the optimization and upgrading of industrial structure. The traditional cost allocation method based on product quantity, man-hour and machine man-hour can not accurately calculate the cost consumption of finished product, which is not conducive to the cost and income accounting of enterprises. To some extent, it will affect the long-term and short-term development strategies, and ultimately lead to the decline of the overall profit level. Therefore, Activity-Based costing (ABC) can solve this problem well compared with the traditional cost allocation method. Activity-based costing can help the management to grasp the current situation of cost management and financial situation of the company more accurately, and establish a scientific development strategy on this basis. Activity-Based costing (ABC) can not only provide cost and income accounting for enterprises, but also discover the problems in enterprise production in time, which is helpful to solve the problems in time and reduce the potential risks in the development of enterprises. This paper is based on the field investigation and analysis conducted in SH Aluminum foil Manufacturing Company for two months. On this basis, the advantages and disadvantages of Activity-Based costing are studied and analyzed. The main thread of this paper is to summarize and analyze the development of activity-based costing at home and abroad, and then to expound the concept, characteristics and accounting methods of ABC itself. The following is the current production and management process, cost management methods and existing problems of SH aluminum foil manufacturing company, aiming at the problems of imperfect cost accounting, unclear accounting methods of auxiliary expenses, unreasonable distribution of indirect costs, etc. This paper designs a set of practical cases of Activity-Based costing (ABC) in accordance with the situation of SH Aluminum foil Manufacturing Company. Finally, through comparison and analysis of the results of the case, it explains the cost accounting situation of SH Company before and after Activity-Based costing and the reasons for the differences. Through the exploration of the reasons, the paper puts forward the key points and conclusions of the strategy for the short and long term development of the enterprise.
【學位授予單位】：重慶理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.8;F406.7

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本文編號：1850670