【摘要】：隨著世界經(jīng)濟(jì)一體化進(jìn)程的加快及全球金融危機(jī)所帶來的影響，企業(yè)管理者所面臨的最具挑戰(zhàn)性的問題是為了保證持續(xù)發(fā)展，如何控制成本。 作業(yè)成本法于90年代迅速傳入中國，該方法有效地克服了傳統(tǒng)成本計(jì)算方法對間接費(fèi)用分配不均而導(dǎo)致的成本信息失真的缺陷，不僅得到了理論界的一致認(rèn)同，在實(shí)務(wù)界也得到了廣泛的運(yùn)用。 本文首先從企業(yè)作業(yè)成本核算研究出發(fā)，在對作業(yè)成本基本概念和應(yīng)用條件分析基礎(chǔ)上，依托輕烴廠真實(shí)工藝流程，采用規(guī)范研究與實(shí)地研究相結(jié)合的方法，通過對輕烴回收行業(yè)作業(yè)與成本動(dòng)因、核算對象、成本項(xiàng)目構(gòu)成等要素的分析，建立一套適合輕烴行業(yè)企業(yè)的作業(yè)成本核算體系，然后與傳統(tǒng)的成本核算方法下產(chǎn)品的成本狀況進(jìn)行對比，分析作業(yè)成本法的優(yōu)勢所在；其次，為該企業(yè)量身打造基于標(biāo)準(zhǔn)生產(chǎn)的成本控制標(biāo)準(zhǔn)體系，，為企業(yè)在實(shí)際過程中運(yùn)用作業(yè)成本法進(jìn)行成本控制提供理論支持，并且可以為同行企業(yè)實(shí)施作業(yè)成本法進(jìn)行成本核算與控制提供一定的借鑒。最后，為加快作業(yè)成本體系在我國企業(yè)中的推廣應(yīng)用，提出合理化建議。文章最后對相關(guān)結(jié)論進(jìn)行了總結(jié)，并對后續(xù)的研究進(jìn)行了展望。
[Abstract]:With the acceleration of the process of world economic integration and the impact of the global financial crisis, the most challenging problem facing enterprise managers is to ensure sustainable development and how to control costs. Activity-Based costing (ABC) was introduced into China in the 1990s. This method effectively overcomes the defects of the traditional cost calculation method which leads to the distortion of cost information caused by the uneven distribution of indirect costs, and is not only accepted by the theoretical circles. It is also widely used in practice. In this paper, based on the analysis of the basic concepts and application conditions of activity-based cost, and relying on the real technological process of light hydrocarbon plant, the method of combining normative research with field research is adopted in this paper. Based on the analysis of activities and cost drivers, accounting objects and cost items composition of light hydrocarbon recovery industry, a set of activity-based cost accounting system suitable for light hydrocarbon industry enterprises is established. Then compared with the traditional cost accounting method, we analyze the advantages of activity-based costing. Secondly, we create the standard system of cost control based on standard production for the enterprise. It provides a theoretical support for the cost control of enterprises using activity-based costing in the actual process, and can provide some reference for the cost accounting and control of the same enterprises. Finally, in order to accelerate the popularization and application of activity-based cost system in Chinese enterprises, some reasonable suggestions are put forward. At the end of the paper, the related conclusions are summarized, and the future research is prospected.
【學(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.72;F426.22

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