作业成本法在纺织企业的应用分析.docVIP

本科学生毕业论文 作业成本法在纺织企业的应用分析 系部名称： 经济管理学院 专业班级： 会计08-3班 学生姓名： 李玉娟 指导教师： 陆云莺 职 称： 副教授 黑 龙 江 工 程 学 院 二○一二年六月 The Graduation Thesis for Bachelors Degree Analysis on Activity-based Costing in the Textile Enterprise Applications Candidate：Li Yujuan Specialty：Accounting Class：08-3 Supervisor：Associate Prof. Lu Yunying Heilongjiang Institute of Technology 2012-06·Harbin  摘 要 作业成本法是在传统成本制度的基础上产生的一种全新的成本计算方法。根据作业消耗资源、产品消耗作业的成本指导思想，作业成本法将成本计算的点放在作业上，以作业作为核算和管理的对象，相对于传统的成本计算方法而言，无疑引发了一次根本性的变革。 本文首先介绍了文章研究的目的和意义，介绍了作业成本法在国内外的研究现状；其次介绍了作业成本法的基本原理及相关的概念体系，并将作业成本法与传统成本法进行比较从而得出作业成本法比较优势；再次分析了纺织企业应用作业成本法的可行性；然后，本文以恒轩纺织企业为例，对现代纺织制造企业如何有效应用作业成本法核算企业产品成本做一个具体说明。  ABSTRACT Activity-Based Costing is a new costing method，which is based on the traditional costing method．According to the principles of activities consume resources and products consume activities，ABC puts the focus on the activities，so activities are the objects of accounting and management．This is an essential change according to the traditional costing method. This paper first introduces the research purpose and significance, introduces the activity-based costing in domestic and international research status; Secondly it introduces the basic principles of ABC and the related concept system, and the operation cost method and traditional cost method were compared so that the cost of operation law of comparative advantage; analysis textile enterprise application of activity-based costing; then, based on the Heng Xuan textile enterprise as an example, the modern textile manufacturing enterprises how to effectively use method of operation cost accounting of enterprise product cost to do a detailed description, and give the perfect enterprise operation cost method of the specific Suggestions. Key words: Activity-based Costing；Textile Enterprises；Activity；Resources；Cost Drivers  目 录 摘要 I Abstract II 第1章 绪论 1 1.1 论文研究的目的和意义 1 1.1.1 论文研究目的 1 1.1.2 论文研究意