S制药公司作业成本计算与应用研究-会计专业论文.docxVIP

万方数据 万方数据 中文摘要 论文题目：S 制药公司作业成本计算与应用研究 专 业：会计硕士 硕 士 生：王 赟(签名) 导 师：李志学(签名) 摘 要 传统成本核算法无法满足企业越来越精确的成本信息要求，企业为了获取更大的利 益、实现长远战略目标，转而寻求一种更先进、更准确的成本计算方法，作业成本法迎 合了这一需求而被广泛应用。作业成本法的基础是一种新的观念，那就是产品消耗作业， 作业消耗资源。它以作业为核心，确认和计量耗用企业资源的所有作业，依据资源动因 将耗用的资源成本费用归集到作业，然后选择合适的作业动因，将所有成本费用分配给 产品或服务。作业成本法以作业为载体进行成本分配，客观描述了资源消耗和产品之间 的关系，使成本核算的结果更加准确。 对于制药公司来说，精确的成本信息对公司的产品定价、销售决策等至关重要，但 是在传统成本核算法下容易导致成本信息的失真，引进作业成本法可以很好的解决这个 问题。 本文研究了 S 制药公司的现实状况，分析了公司的生产流程和现有成本核算方法的 局限性，提出了引入作业成本法的可行性和必要性。通过多方努力建立了符合公司生产 特点的作业成本计算体系。以样本产品为对象，利用传统成本核算法和作业成本法分别 进行核算，经过比对结果差异，证明了作业成本法的优越性，它能提供精准的产品成本 信息，还可以将作业成本信息应用到公司的经营决策和成本控制中。 关键词：成本核算 作业成本法 成本控制 制药公司 论文类型：应用研究 II 英文摘要 Subject ：Research on Application of ABC for S Pharmaceutical Company Speciality：MPACC Name ： WangYun (signature) Instructor：LiZhixue (signature) Abstract Tradition costing cannot satisfy the requirement of the enterprise is more and more accurate cost information. The enterprise in order to achieve the maximum benefits and long-term strategic goal, to seek a more advance and more accurate method of cost accounting, Activity-based costing to cater to the needs and is widely use. Activity-based costing is based on the new concept that products consume activities and activities consume resources. Activity-based costing is based on activities, recognition and measurement all the activities which consume the resources of the enterprise. According to resource driver , cost are collected to the activities, then choose the right activity driver, distribute the cost to the product or service. Activity-based costing allocates costing by activities, objectively illustrates the relationship between resource consumption and product cost, which keeps the result of cost accounting more accurate. For pharmaceutical companies, the accurate cost information is very important to the business decision, such as product pricing, sales strategies. But under the tradition costing is easy to cause the distortion of cost information, so introduce the