作业成本法的理论与应用问题研究.doc

作业成本法的理论与应用问题研究 摘要 近二十年来，在电子技术革命的基础上产生了高度自动化的先进制造企业，带来了管理观念和管理技术的巨大变革；产品成本结构发生了重大变化，使得传统的“数量基础成本计算”不能正确反映产品的消耗，不能为企业决策和控制提供正确的会计信息。作业成本法是一种以作业为基础的成本计算方法，它从根本上解决了传统成本法的缺陷，同时给企业成本管理提供了很好的基础。由传统数量为基础的成本计算发展到现代的以作业为基础的成本计算是成本科学发展的大趋势，因此，在我国研究与推广作业成本法有着重大的理论和现实意义。 本文对作业成本法进行了研究。论文的主要内容分为四章：第一章是作业成本法的基本理论，主要包括作业成本法的基本概念，作业成本法的核算要素，作业成本法核算主要步骤。第二章是作业成本法的应用分析，主要是从单位水平作业，批别水平作业，产品水平作业，能量（能力、维持）水平作业的四个层次分析应用作业成本法。第三章是作业成本法应用中存在的问题，主要从国内企业对作业成本法理解不够，作业成本法的实施缺乏有效可行的计划，企业的内外环境，缺乏有效的交流四个方面分析存在的问题。第四章是有效实施作业成本法的对策，主要包括加大宣传力度强化实务界的观点，选择试点企业及在试点企业有计划地实施，改善企业的内外部环境，借鉴国外与香港地区作业成本法应用的成功经验。 关 键 词：作业成本法，作业，应用，对策 THE RESEARCH OF ABC ’S THEORY AND APPLICATION ABSTRACT In the recent twenty years，based on electronic technology revolution，advanced manufacturing enterprises with high automation came into being，which brought great changes in management conception and technique cost structure of products has changed greatly．which made traditional quantity-based cost calculation manifest product’s consumption incorrectly, and provide wrong information of accounting for the enterprise．Activity-based costing(ABC) is a way of calculating cost on the basis of activities．It basically solves the defects of traditional costing，and provides sound foundation for cost management．The trend of cost accounting is that cost calculation should be changed from traditional quantity-based one to modem activity-based one．Therefore，great theoretical and practical significance has been attached to the study and spreading of ABC in our country． In this paper, activity-based costing has been studied. Among the main content is divided into four chapters: The first chapter is the basic theory of activity-based costing, including: defining the concept of activity-based costing, the accounting elements and of activity-based costing, the main steps of the accounting. The second chapter is the analysis of application, including: Unit level activity, Batch level activity, Facility level activity, Product level activity. T