本文選題：作業(yè)成本法 + 時間驅(qū)動作業(yè)成本法�。� 參考：《山東師范大學(xué)》2013年碩士論文

【摘要】：1998年Robin Cooper在《論ABC的興起：什么是ABC系統(tǒng)》中指出，成本計算的最基本對象就是作業(yè)，作業(yè)成本法的基本原理是：作業(yè)消耗資源，產(chǎn)品消耗作業(yè)。同年，美國學(xué)者Robin Cooper和Robert Kaplan在《哈佛商業(yè)評論》上聯(lián)合發(fā)表了《計量成本的正確性：制定正確的決策》一文，文章第一次系統(tǒng)闡述了作業(yè)成本法的內(nèi)涵，并針對作業(yè)成本法面臨的各種問題，提出了相應(yīng)的解決方法，這標志著作業(yè)成本法作為管理成本會計的誕生。 論文系統(tǒng)介紹了現(xiàn)有成本理論成果，應(yīng)用作業(yè)成本法的應(yīng)用計算設(shè)計成本。并對現(xiàn)有的設(shè)計企業(yè)業(yè)務(wù)流程進行了詳盡的論述，使讀者能夠深入了解設(shè)計企業(yè)的經(jīng)營生產(chǎn)情況。 論文對傳統(tǒng)財務(wù)會計處理的優(yōu)缺點進行了論述，試圖在現(xiàn)有財務(wù)會計數(shù)據(jù)庫基礎(chǔ)上整合多種成本理論和計算分配方法，對企業(yè)會計信息系統(tǒng)進行修正，建立以作業(yè)成本法為基礎(chǔ)的核算體系。進一步對作業(yè)成本法的發(fā)展——時間驅(qū)動成本法進行應(yīng)用，提出設(shè)計閑置能力的數(shù)據(jù)處理觀點，并同我國成本管理新方法——效益成本法進行結(jié)合，，提出效益與智力成本的關(guān)聯(lián)性設(shè)計，提出依靠設(shè)計人員的自身技術(shù)和計劃管理創(chuàng)新創(chuàng)造技術(shù)和管理效益，為設(shè)計人員增加技術(shù)和管理投入提供了依據(jù)。 最后，通過Sddw公司為例，根據(jù)成本性態(tài)的不同，分別計算設(shè)計成本。通過應(yīng)用，檢驗了勘察設(shè)計企業(yè)成本體系的可實施性和效益性，為勘察設(shè)計企業(yè)產(chǎn)品成本核算創(chuàng)造了條件。 本文的主要創(chuàng)新點是通過對作業(yè)成本法優(yōu)缺點的分析，提出了多種成本相結(jié)合的成本核算體系的建設(shè)方案，并將作業(yè)成本法引入勘察設(shè)計企業(yè)的成本核算中，根據(jù)勘察設(shè)計企業(yè)的產(chǎn)品設(shè)計圖紙的進一步細化，提出勘察設(shè)計企業(yè)的產(chǎn)品具體分為效果圖、施工圖、設(shè)計變更圖和竣工圖的結(jié)論。明確了產(chǎn)品對象，細化了產(chǎn)品的成本費用。將效益成本法與產(chǎn)品成本整合，提出勘察設(shè)計企業(yè)高附加值的來源是設(shè)計人員的技術(shù)和管理創(chuàng)新等觀點，為企業(yè)管理層進一步提高設(shè)計人員技術(shù)和智力成本的投入提供了相應(yīng)的數(shù)據(jù)支持。
[Abstract]:In 1998, Robin Cooper pointed out in "on the rise of ABC: what is ABC system" that the most basic object of cost calculation is activity, and the basic principle of activity-based costing is that activity consumes resources and products consume activities. In the same year, the American scholars Robin Cooper and Robert Kaplan jointly published in the Harvard Business Review the correctness of cost Measurement: making the right decision. For the first time, the article systematically expounded the connotation of activity-based costing. In allusion to all kinds of problems that activity-based costing is faced with, the corresponding solutions are put forward, which marks the birth of Activity-based costing as management cost accounting. This paper systematically introduces the existing cost theory and the application of ABC to calculate the design cost. The present business processes of design enterprises are discussed in detail so that readers can deeply understand the operation and production of design enterprises. This paper discusses the advantages and disadvantages of the traditional financial accounting, and attempts to integrate various cost theories and calculation and allocation methods on the basis of the existing financial accounting database, and revise the enterprise accounting information system. Establish an accounting system based on activity-based costing. The development of activity-based costing (ABC)-time driven costing (ABC) is further applied, and the viewpoint of data processing for designing idle capacity is put forward, which is combined with a new method of cost management in our country-benefit costing. The paper puts forward the related design of benefit and intellectual cost, and puts forward the basis for designers to increase technology and management input by relying on the designer's own technology and plan management innovation to create technology and management benefit. Finally, through the example of Sddw Company, the design cost is calculated according to the difference of cost behavior. Through the application, the feasibility and efficiency of the cost system of the reconnaissance and design enterprises are tested, and the conditions are created for the cost accounting of the products of the survey and design enterprises. The main innovation of this paper is to analyze the advantages and disadvantages of activity-based costing (ABC), and put forward the construction scheme of cost accounting system which combines various costs, and introduce activity-based costing into the cost accounting of survey and design enterprises. According to the further refinement of the product design drawings of the survey and design enterprises, this paper puts forward the conclusion that the products of the survey and design enterprises can be divided into effect drawings, construction drawings, design change drawings and completion drawings. The product object is defined and the cost of the product is refined. By integrating the benefit cost method with the product cost, it is pointed out that the source of high added value of the survey and design enterprises is the technical and management innovation of the designers. It provides the corresponding data support for the enterprise management to increase the technical and intellectual cost of the designer.
【學(xué)位授予單位】：山東師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3;F426

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