制造型企业成本核算方法的改进毕业论文.docVIP

毕业论文 （20_ _届） 制造型企业成本核算方法的改进 摘 要 从我国制造型企业成本管理策略可以发现，管理者一般都把重点放在生产环节和成本费用的控制上，往往忽视各产品成本的核算方法。目前，我国大多数生产企业仍在沿用传统的制造成本法，该方法是采用产品生产工时、人工工资等单一的标准，对间接生产费用进行分配的做法。使用这种方法从现在的制造环境来看是非常不明智的选择。该方法能使成本计算的误差越来越大，必然会造成某些产品成本虚增，某些虚减，导致成本信息失真，管理者的成本决策失误。所以成本核算的正确与否就成为影响管理者进行成本决策的关键因素，与企业的生存发展息息相关。于是为了避免传统制造法所带来的缺陷，我国开始引入了作业成本法。它有着传统成本计算法无可比拟的优点，但最终未能在我国制造型企业中得到广泛的运用。 本文结合我国制造型企业的实际情况，分析作业成本法与制造成本法在应用时所产生的问题，了解阻碍作业成本法广泛应用的原因所在，即过多的成本动因使得采用作业成本法的运用不符合成本效益原则。对成本核算方法的改进提出建议，期望能够出现一种更加适合我国目前制造型企业的核算方法。 关键词：作业成本法；制造成本法；资源消耗会计Abstract From our manufacturing of management strategies we can found, managers generally give much attention on process of providing products and controlling sorts of expense, and neglect cost accounting method. At present, most companies are still using the traditional manufacturing cost method in our country, this method use the production of working hours, wages or other single standards to distribution the indirect costs. Using this method is an unwise choice from current manufacturing environment. It will lead to increase the costs of some products and reduction others, and the cost of information will distortion, then making error decision. Therefore, the correctness of cost accounting is the key to managers to the cost of decision-making, and is closely related to the company’s survival and development. In order to avoid the defects caused by manufacturing method, we began to introduce Activity-based costing. It has unparalleled advantages from traditional costing, but eventually failed to widely used in our country manufacturing enterprises. This paper is according the actual situation of manufacturing enterprises, analysis the issues of Activity-based costing method and traditional manufacturing method. Understanding the reason why activity-based costing is widely used. In other words, too many cost drivers make activity-based costing not cost-effective to use. Proposed suggestions to the costing method, expected to appear a costing method can more suit