金陵石化公司炼油厂成本管理模式研究-工商管理专业论文.docxVIP

摘要随着中国加入WTO，中国石化工业将面临更加复杂的市场竞 摘要 随着中国加入WTO，中国石化工业将面临更加复杂的市场竞 争环境。价格与服务是竞争的两大法宝，而价格的竞争最终体现 在产品的生产成本上。 本文研究了国外先进的成本管理模式——作业成本管理和成 本企画。在现代高级制造环境下，制造费用在成本中所占的比例 越来越大，传统的成本管理依据单位工时作为制造费用分配的基 准，必然会严重扭曲产品的成本信息，从而导致管理决策失误。 与之相反，现代成本管理能更为精确地分配制造费用，提供真实 的成本信息，有利于企业做出正确的决策。 结合金陵石化公司炼油厂的实际，本文提出了炼油企业在作 业成本法下的成本核算模式，通过与现行的成本核算方法——经 济系数法比较，作业成本法的计算结果更为接近实际。对制造费 用的分配更为精确，作业剧本法提供了更为准确的成本信息，为 企业的成本控制、竞争策略提供了可靠的依据，大大增强了企业 的竞争能力。 文章还对炼油厂实施作业成本法的可行性进行了分析。在我 国的炼油企业推行作业成本法的条件已经成熟。政府、会计理论 界和企业界对此应持积极态度，尽快实行试点。 关键词： 成本，作业成本，成本企画，成本核算，成本控制， 成本管理，炼油厂 ABSTRACTwith ABSTRACT with Ihe China’s 1／订O entry,lhe petrochemical industry of China wi¨ face moll and more completed intemational conIpetition environment．The main competition methods price and service．Especially the price is lhe mosf imPOrtanf and associated with production cost． This paper studies lhe wesfem advanced cost managemenl modes---Activity-based costing(ABC)and Target cost(TC)．Under lhe conditions of modem advanced manufacturing．overhead lakes larger and Iarger proportion irl．the total．．product—cost一．But～the．tmditionaI cosl managemenl aDportions lhe overhead based lhe unit working day work p{ece．It must distort lhe product cosf information badly,and resulf In lhe wrong managemenf decision-making．On the coiltrary,the modem COSf management modes aDportion lhe overhead moll accurately and provide Ihe lrue cosl．nformation．It is very helpful for lhe managers to make lhe哟ht decisions． The paper puts up costing mode for lhe refinery enterprise． combining with lhe refinery of JINGLING Petrochemical Corporation． Compadng Io lhe existing cosI mode---economic factor,activity-based costing can provide accurate and dependable cost jnfom谊tien for the cosl control and competitive strategy．So it enhances the power of participating international competition． Through the study of probability of enforciilg the activity-based costing， it suggests lhal already have the conditions to enforce lhe activity．based costing ln the petrochemical indus