【摘要】：在經(jīng)濟(jì)全球化、市場國際化和競爭白熱化的今天，企業(yè)之間的競爭日趨激烈。特別是2008年我國實體經(jīng)濟(jì)滑坡以來，產(chǎn)品市場嚴(yán)重萎縮，制造業(yè)企業(yè)間的價格競爭和成本競爭越演越烈。目前我國化工企業(yè)都普遍采用傳統(tǒng)成本核算法核算產(chǎn)品成本，而傳統(tǒng)的成本核算方法提供的成本數(shù)據(jù)信息已經(jīng)嚴(yán)重失真，并削弱了企業(yè)成本控制的有效性，已經(jīng)無法適應(yīng)現(xiàn)代企業(yè)成本管理需要，引入先進(jìn)的成本核算方法已勢在必行。 論文結(jié)合湖南海利化工股份有限公司的實際，提出了湖南海利基于作業(yè)成本法的成本核算模式。論文首先闡述了作業(yè)成本法的概念、基本原理、核算程序以及其與傳統(tǒng)成本核算方法相比的區(qū)別和聯(lián)系，然后分析了湖南海利現(xiàn)行的成本核算模式及存在的問題，并闡述了在湖南海利應(yīng)用作業(yè)成本法的可行性。在此基礎(chǔ)上，論文以湖南海利A車間為實例，具體討論了如何在湖南海利中實施作業(yè)成本核算，以作業(yè)成本法核算的成本結(jié)果與現(xiàn)行成本核算模式的成本結(jié)果想比較，發(fā)現(xiàn)作業(yè)成本法提供的成本數(shù)據(jù)信息更為真實可靠，并以A車間產(chǎn)品為例討論了如何利用作業(yè)成本法提供的準(zhǔn)確成本數(shù)據(jù)進(jìn)行產(chǎn)品生產(chǎn)決策。 本文突破傳統(tǒng)成本管理的方法，，運(yùn)營一種新的成本核算方法對湖南海利的成本控制進(jìn)行管理，并在論文的最后提出了在湖南海利運(yùn)用作業(yè)成本管理的保障措施，為湖南海利的成本管理問題提供了參考。
[Abstract]:With the globalization of economy, the internationalization of market and the heat of competition, the competition among enterprises is becoming more and more fierce. Especially since the decline of China's real economy in 2008, the product market has shrunk seriously, and the price competition and cost competition among manufacturing enterprises have become more and more intense. At present, chemical enterprises in our country generally use the traditional cost accounting method to calculate the product cost, and the cost data information provided by the traditional cost accounting method has been seriously distorted, and the effectiveness of enterprise cost control has been weakened. It has been unable to meet the needs of modern enterprise cost management, so it is imperative to introduce advanced cost accounting methods. Based on the reality of Hunan Haili Chemical Co., Ltd., this paper puts forward the cost accounting model of Hunan Haili based on activity-based costing (ABC). This paper first expounds the concept, basic principle, accounting procedure and the difference and relation between the activity-based costing method and the traditional cost accounting method, and then analyzes the current cost accounting mode and the existing problems of Hunan Haili. The feasibility of applying activity-based costing in Haili, Hunan Province is also expounded. On this basis, taking Hunan Haili A workshop as an example, this paper discusses in detail how to implement activity-based costing in Hunan Haili, and compares the cost results calculated by activity-based costing with the cost results of the current cost accounting model. It is found that the cost data information provided by activity-based costing is more true and reliable, and taking the product of workshop A as an example, this paper discusses how to make product production decision by using the accurate cost data provided by activity-based costing. This paper breaks through the traditional cost management method, operates a new cost accounting method to manage the cost control of Hunan Haili, and puts forward the safeguard measures of using activity-based cost management in Hunan Haili at the end of the paper. It provides a reference for the cost management of Hunan Haili.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3;F426.72

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