毕业设计（论文）-基于时间动因的作业成本法探析.doc

摘要 随着我国大部分企业间接费用的比重不断加大，单一的分配基础下得到的信息对于每个企业的决策已经失去了相关性，因此，时间作为成本动因被各个企业所重视。不仅如此，基于时间动因的作业成本法还克服了传统的作业成本法在核算程序上的物流过程中繁琐的一些问题，将作业动因和资源动因的过程结合起来，使计算过程变得更加简单并很容易推广。近年来，在企业生产过程中，时间作为重要的成本动因，因而加大了学界的重视。 本文阐述了作业成本法在国内外的发展状况，应用中存在的问题及其对策、基本原理，基于时间动因的作业成本法是以时间作为资源成本分配的依据，基于每个公司的管理层对作业时间消耗的估计来计算单位作业应该分担的作业成本，避免了一些在大范围内的作业成本法过程中的难题，不仅如此，还解决了传统作业成本法中存在的一些问题，传统作业成本法虽然能够加强科学性的企业决策，但是实际上却存在维护和建立的成本高、而且不适应复杂的需要等问题，基于时间动因的作业成本法恰好弥补了这些缺陷，简化了一些财务核算的系统，使成本核算更具适应性和科学性。最后对此做了应用评价。 关键词：作业成本法；时间驱动；成本管理 Abstract With the increasing number of the proportion, information obtained under the single basis of allocation for each enterprises and decision-making has lost its relevance, base on time, action due to the operating cost method to overcome some of the traditional operating cost method in accounting procedures, logistics and process complicated the problems, combining the process of job motivation and resources move due to the easier the calculation process and it is easy to promote. In recent years, the production process, the time as an important cost driver, and thus increases the attention of academics. This article described the development of costing which based on the activity in our country and other countries. Countermeasures in the application, the basic principles of activity-based costing, time-based motivation is the basis for allocation of the time as a resource cost, based on each companys management time consumption estimates to calculate the unit operations should share the operating costs, to avoid problems in a wide range of activity-based costing process, not only that, but also to solve some problems in the traditional activity-based costing, traditional fishing method is able to strengthen the scientific business decisions, but actually the high cost of maintenance and the establishment of, and not suited to the complex needs and other issues, the move due to the operating cost method based on time just to make up these deficiencies, simplify a number