中小产品制造企业作业成本法的应用研究
毕业论文关键词:作业成本法；传统成本法；应用研究
Application research on activity-based costing in Small and medium-sized manufacturing enterprises
Abstract Activity-based costing is considered as an advanced costing calculation method。Since it is raised in the United States,many foreign companies have successfully carried out this method in order to reduce overheads,and enhance their competitiveness。Therefore,compared with traditional methods,activity-based costing is more logical and effective。Manufacturing cost is one of the important factors that influence the development of companies。Small and medium-size enterprises in manufacturing sector have to meet higher demands in cost management,because of the competitive sales market。These companies have to deal with cost accounting and reduce production cost。In this way,they can improve their competitiveness。Activity-based costing has been widely applied in many large companies,but it hasn’t gained great popularity in small and medium-size enterprises。This essay will conclude some practical experience of implement activity-based costing in SEMs in manufacturing sector。
Keywords: Activity-Based Costing; Traditional cost method; Application
目 录
0 引言 1
1 作业成本法基本概述 1
1。1 作业成本法基本概念 1
1。2 作业成本法基本原理 2
2 与传统成本法的比较 2
2。1 与传统成本法的联系 3
2。2 与传统成本法的区别 3
2。3 作业成本法的比较优势 4
3 应用现状 5
3。1 制造企业应用作业成本法存在的障碍 5
3。2 推行的可行性分析 7
4 案例分析 8
4。1 江苏莱克电气股份有限公司情况介绍 8
4。2 成功实施作业成本法的分析 8
4。3 启示与对策 13
结 论 14
致 谢 15
参考文献 16
中小产品制造企业作业成本法的应用研究
0 引言
由于社会在不断进步发展,间接成本加上辅助费用的部分在企业总的生产成本中的比重不断增大，而传统的以产品数量和生产工时为间接费用分配方式逐渐与当前的成本控制的目的相离，所以，出现了更符合当前企业成本管理核算的作业成本法。作业成本法(Activity-Based Costing,ABC)是一种较为新颖的成本计算模式,该方法不仅仅在很大程度上可以弥补以前成本核算的不足的地方，同时也可以为企业更好地监控生产成本，提供可靠的企业生产信息，降低企业的各项费用。相对于传统的制造行业成本核算方法，作业成本法可以有效地改善生产各项成本分配混乱、辅助生产成本的分配不当的局面。因此，考虑中小产品制造企业的特殊性，促进作业成本法在制造行业的准确运用，有利于此方法给制造企业创造更多价值。文献综述
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