發(fā)布時(shí)間：2018-04-01 19:21

  本文選題：作業(yè)成本　切入點(diǎn)：汽車企業(yè)　出處：《華中科技大學(xué)》2015年碩士論文

【摘要】：東風(fēng)史密斯公司是國(guó)內(nèi)一家半掛車制造與銷售企業(yè),目前,我國(guó)具備生產(chǎn)資質(zhì)的掛車企業(yè)有近300家,而這些企業(yè)要爭(zhēng)奪年僅20萬(wàn)輛的市場(chǎng)需求量,競(jìng)爭(zhēng)非常激烈,為贏得市場(chǎng),半掛車企業(yè)必須保持成本上的領(lǐng)先優(yōu)勢(shì),成本控制成了企業(yè)經(jīng)營(yíng)管理中一個(gè)永恒的話題,越來(lái)越多的企業(yè)意識(shí)到傳統(tǒng)成本核算方法帶來(lái)的成本核算不準(zhǔn)確問(wèn)題。本論文運(yùn)用作業(yè)成本法的理論與方法對(duì)東風(fēng)史密斯公司所面臨的成本核算問(wèn)題進(jìn)行了分析,東風(fēng)史密斯公司目前采用傳統(tǒng)的成本核算方法,存在著制造費(fèi)用在產(chǎn)品成本上的分?jǐn)偛粶?zhǔn)確、自制部件成本核算不準(zhǔn)確、銷售服務(wù)成本在產(chǎn)品銷售成本上的分?jǐn)偛缓侠淼鹊葐?wèn)題。論文結(jié)合東風(fēng)史密斯公司的實(shí)際情況,從產(chǎn)品多樣化、生產(chǎn)工藝流程復(fù)雜、市場(chǎng)競(jìng)爭(zhēng)外部環(huán)境和內(nèi)部經(jīng)管對(duì)成本控制的需求等多個(gè)方面分析了公司實(shí)施作業(yè)成本法的可行性與必要性。在此基礎(chǔ)上,論文系統(tǒng)的提出了東風(fēng)史密斯公司實(shí)施應(yīng)用作業(yè)成本法核算的設(shè)計(jì)思路,基于作業(yè)成本法理論,從分析東風(fēng)史密斯的生產(chǎn)作業(yè)入手,建立作業(yè)中心及作業(yè)成本庫(kù),分析作業(yè)動(dòng)因和資源動(dòng)因等。另外從核算體系角度,提出了如何設(shè)置作業(yè)成本賬戶,設(shè)置作業(yè)成本憑證和計(jì)算表單等等。最后,本論文分析并提出了作業(yè)成本法的實(shí)施措施以保證東風(fēng)史密斯公司順利實(shí)施作業(yè)成本法。
[Abstract]:Dongfeng Smith company is a domestic trailer manufacturing and sales enterprise, at present, our country has the production qualification of the trailer enterprise with nearly 300 companies, and these companies to compete for the market demand of only 200 thousand cars, the competition is very fierce, in order to win the market, enterprises must keep the semi-trailer cost advantage on cost. Control has become an eternal topic of enterprise management, cost accounting, more and more enterprises realize the traditional cost accounting method has accurate cost accounting. This paper using the theory and method of Activity-Based Costing in the face of Dongfeng Smith company was analyzed, Dongfeng Smith currently use cost accounting method the traditional allocation exists in manufacturing cost in the product cost is not accurate, the self-made parts cost accounting is not accurate, sales and service costs in the cost of goods sold on not sharing Reasonable and so on. This thesis combines the actual conditions of Dongfeng Smith company, from product diversification, the production process is complex, the market competition of the external environment and internal management aspects of cost control needs to analyse the feasibility of implementation of activity-based costing and necessity. On this basis, the paper puts forward the design idea of the system of Dongfeng Smith the company application of activity-based costing, activity-based costing method based on the theory, starting from the analysis of Dongfeng Smith production operations, the establishment of activity center and the cost of operating the database, analysis of work motivation and resources motivation. In addition from the accounting point of view, put forward how to set up the operation cost account, cost calculation and setting document forms etc. Finally in this thesis, and put forward the implementation measures of ABC to ensure the smooth implementation of Dongfeng Smith ABC company.

【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F406.72;F426.4

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本文編號(hào)：1696952