本文選題：作業(yè)成本 + 責(zé)任成本�。� 參考：《河南大學(xué)》2014年碩士論文

【摘要】：20世紀(jì)80年代以來(lái)，隨著生產(chǎn)力的大力發(fā)展、科學(xué)技術(shù)的不斷進(jìn)步、自動(dòng)化程度的迅猛提高，企業(yè)的制造環(huán)境發(fā)生了很大的變化，生產(chǎn)成本中間接費(fèi)用的比例大幅度的提高，并且在內(nèi)容構(gòu)成上發(fā)生了很大的變化。然而傳統(tǒng)的成本核算方法即以材料消耗量、人工工時(shí)、機(jī)器設(shè)備工時(shí)等為依據(jù)來(lái)分配間接費(fèi)用已經(jīng)不能滿足企業(yè)的生產(chǎn)經(jīng)營(yíng)需要，所以理論界就提出了作業(yè)成本法、標(biāo)準(zhǔn)成本法、責(zé)任成本法等成本核算方法，但是每種方法都有一定的優(yōu)點(diǎn)和局限性，所以采用單一的成本核算方法已經(jīng)不再能夠滿足企業(yè)的成本核算和成本控制的需要。 傳統(tǒng)的責(zé)任會(huì)計(jì)是在企業(yè)原有的職能部門(mén)的基礎(chǔ)上劃分責(zé)任中心的，如果發(fā)生的一項(xiàng)費(fèi)用在若干個(gè)部門(mén)之間使用，那么企業(yè)就無(wú)法采用合適的方法將費(fèi)用合理的分?jǐn)傊寥舾蓚�(gè)部門(mén)；其次，傳統(tǒng)的責(zé)任會(huì)計(jì)沒(méi)有剔除非增值性成本，在這種情況下，非增值性成本將以合理的方式存在于企業(yè)，不利于企業(yè)對(duì)非增值性成本的控制以及消除那些可以消除的部分；最后，企業(yè)在對(duì)相關(guān)的責(zé)任中心進(jìn)行業(yè)績(jī)考核的時(shí)候，采用的大多數(shù)是財(cái)務(wù)指標(biāo)，但是隨著企業(yè)生產(chǎn)環(huán)境的變化以及社會(huì)競(jìng)爭(zhēng)力的加劇，那些非財(cái)務(wù)指標(biāo)所反映的信息如學(xué)習(xí)和成長(zhǎng)、顧客等對(duì)企業(yè)的長(zhǎng)遠(yuǎn)發(fā)展的影響越來(lái)越大，所以本文需要提出一種新的成本核算方法。 在作業(yè)管理的思想下，企業(yè)生產(chǎn)經(jīng)營(yíng)活動(dòng)所發(fā)生的成本是按照成本動(dòng)因（作業(yè)動(dòng)因和資源動(dòng)因）來(lái)劃分為不同作業(yè)，而在責(zé)任會(huì)計(jì)中，企業(yè)是按照責(zé)任范圍和責(zé)任程度來(lái)劃分責(zé)任中心（成本中心、利潤(rùn)中心和投資中心）的，所以本文提出了在劃分責(zé)任中心的時(shí)候加入了作業(yè)的概念，即本文采用責(zé)任范圍和成本動(dòng)因雙重的標(biāo)準(zhǔn)來(lái)劃分企業(yè)的責(zé)任中心，然后對(duì)企業(yè)的責(zé)任中心進(jìn)行業(yè)績(jī)考核，對(duì)相關(guān)的責(zé)任部門(mén)進(jìn)行獎(jiǎng)勵(lì)和懲罰，并且做出改進(jìn)建議。 在本文中，首先介紹了文章研究的背景和意義，接著介紹了本文研究所依據(jù)的理論基礎(chǔ)，包括作業(yè)、作業(yè)管理和責(zé)任會(huì)計(jì)等，然后是本文的主要內(nèi)容即企業(yè)在劃分責(zé)任中心時(shí)加入作業(yè)的觀點(diǎn)，即基于作業(yè)管理的成本中心、基于作業(yè)管理的利潤(rùn)中心和基于作業(yè)管理的投資中心的定義和相關(guān)成本的核算，其次在業(yè)績(jī)考核階段，，本論文也加入了作業(yè)的觀點(diǎn)，在考核責(zé)任中心的業(yè)績(jī)時(shí)不僅要考核責(zé)任中心的責(zé)任成本、責(zé)任收入、責(zé)任利潤(rùn)和投資報(bào)酬等，而且還要考核責(zé)任中心中相關(guān)作業(yè)的成本。再次本文對(duì)這種方法進(jìn)行了展望，并且提出了使用該種方法核算產(chǎn)品成本和作業(yè)成本的幾點(diǎn)建議，比如說(shuō)采用該方法下的企業(yè)應(yīng)該是小批量的或者大批量間斷生產(chǎn)的、企業(yè)應(yīng)該實(shí)行先進(jìn)的生產(chǎn)制造模式，像及時(shí)制制造系統(tǒng)等。本文的最后得出了本文的結(jié)論：在理論界，大膽的嘗試有利于企業(yè)成本核算和成本控制的方法，但是在實(shí)務(wù)界，為了設(shè)計(jì)一套符合企業(yè)實(shí)際情況的成本核算系統(tǒng)需要花費(fèi)大量的成本，并且在后續(xù)發(fā)展階段需要的系統(tǒng)維持成本也不容小覷。 在實(shí)務(wù)界采用單種方法核算成本的企業(yè)很多，但是將兩種方法或者兩種以上方法結(jié)合起來(lái)運(yùn)用的卻不多，可以發(fā)現(xiàn)在理論上采用基于作業(yè)管理的責(zé)任會(huì)計(jì)能夠更好的核算企業(yè)的成本，并且能夠加強(qiáng)對(duì)成本的控制，同時(shí)在業(yè)績(jī)考核方面有更大的優(yōu)越性，有利于企業(yè)更好更快的發(fā)展，使企業(yè)在激烈競(jìng)爭(zhēng)的長(zhǎng)河中立于優(yōu)勢(shì)地位。
[Abstract]:Since 1980s, with the development of the productive forces, the continuous progress of science and technology and the rapid improvement of the degree of automation, the manufacturing environment of enterprises has changed greatly. The proportion of indirect costs in production costs has been greatly improved, and the content composition has been greatly changed. However, the traditional method of cost accounting is a great change. The distribution of indirect cost based on the material consumption, labor time and machine equipment hours can not meet the needs of production and operation of enterprises. Therefore, the theory circles put forward the cost accounting methods such as activity-based costing, standard cost method and liability cost method, but each method has some advantages and limitations, so it adopts a single method. The cost accounting method is no longer able to meet the needs of cost accounting and cost control in enterprises.
The traditional responsibility accounting is to divide the responsibility center on the basis of the original functional department of the enterprise. If a cost is used between several departments, then the enterprise can not use the appropriate method to share the reasonable cost into several departments. Secondly, the traditional responsibility accounting does not eliminate the non value-added cost, and in this case, the traditional responsibility accounting does not eliminate the non value-added cost. Under the circumstances, the non value-added cost will exist in the enterprise in a reasonable way, which is not conducive to the control of the non value-added cost and the elimination of those parts that can be eliminated. Finally, when the enterprises perform performance assessment on the related responsibility centers, most of them are used as financial indicators, but with the change of the enterprise production environment, As well as the intensification of the social competitiveness, the information reflected by the non-financial indicators, such as learning and growth, and the influence of customers on the long-term development of the enterprise is becoming more and more important, so this paper needs to propose a new method of cost accounting.
Under the idea of operation management, the cost of enterprise production and operation activities is divided into different operations according to the cost drivers (operation motivation and resource motivation). In the responsibility accounting, the enterprise divides the responsibility center (cost center, profit center and investment center) according to the scope of responsibility and the degree of responsibility. When the responsibility center is divided, the concept of operation is added, that is, this article uses the dual standards of responsibility and cost driver to divide the responsibility center of the enterprise, then carries out performance appraisal to the responsibility center of the enterprise, rewards and punishes the relevant responsible departments, and makes suggestions for improvement.
In this paper, we first introduce the background and significance of the study, then introduce the theoretical basis of this study, including homework, job management and responsibility accounting, and then the main content of this article is the view that the enterprise joins the job in the division of the responsibility center, that is, the cost center based on the job management, based on the job management. The definition of the profit center and the investment center based on the operation management and the accounting of the related cost, and secondly in the performance assessment stage, this paper also joins the viewpoint of the operation. In assessing the performance of the responsibility center, we should not only examine the responsibility cost of the responsibility center, the liability income, the responsibility profit and the investment reward, but also check the responsibility center. In this paper, this method is prospected, and some suggestions are put forward to use this method to calculate the cost and the operating cost. For example, the enterprises under this method should be small batch or large batch production, and the enterprise should implement the advanced production model, like the timely system. At the end of this paper, the conclusion of this paper is that: in the theoretical circle, a bold attempt is made to help enterprise cost accounting and cost control, but in practice, in order to design a cost accounting system that conforms to the actual situation of the enterprise, it takes a lot of cost, and the system maintenance cost is needed in the subsequent development stage. It is not to be underestimated.
In practice, there are many enterprises to use single method to calculate the cost, but the combination of two methods or more than two methods is not much. It can be found that the use of job management based responsibility accounting in theory can better calculate the cost of the enterprise, and can strengthen the control of the cost, at the same time, in the performance assessment. There is a greater advantage, which is conducive to the development of enterprises better and faster, so that enterprises in the fierce competition in the long run in the dominant position.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275

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