基于作业管理的产品生命周期成本核算分析-会计学专业论文.docxVIP

I I 摘 要 摘 要 随着现代社会高速发展和经济进步，尤其是高新技术的普遍应用，企业面临的经营 方式和管理模式发生了巨大的改变，也给企业的成本管理带来了新的挑战。企业成本管 理已经不仅仅关注于产品生产阶段，而向上游延伸到产品的市场调研，设计研发阶段， 向下游延伸到产品的使用、维护及废弃处置阶段，同时企业需要提供产品各阶段更真实 的成本信息。然而，传统成本法核算范围过于狭窄，费用分摊标准太过单一，已经不符 合应现代企业的要求。基于作业管理的产品生命周期成本核算体系克服了传统成本法的 以上缺点，有效地解决了这些难题。 基于作业管理的产品生命周期成本核算体系将产品研发、生产、销售、售后服务及 处置各阶段的资源耗费都纳入产品成本的核算范围，实现了大成本的概念，为企业管理 者经营决策提供更加完整的成本信息；产品生产每个阶段都贯彻作业管理思想，提升成 本信息的准确性。 本论文在吸收国内外最新研究成果的基础上，将生命周期成本与作业管理相结合， 构建出适合现代企业需要的新型成本管理体系。论文首先介绍了作业管理理论和生命周 期理论产生的背景和发展历程，然后分析了基于作业管理的产品生命周期成本的优势， 并对体系的构建进行了详细的描述，最后引用实例，分析了新型成本管理体系在企业中 的实际应用。 关键词 作业管理 生命周期成本 成本管理 成本动因 II II Abstract Abstract With the quickly development of modern society and economy, especially wisely used of the new knowledge , the business style and management pattern which the enterprises face to have the large changes，also the cost management of enterprises face the new challenge with the changes. Enterprise cost management is not only pay close attention to the stage of products produce，but also extend to the stage of upstream and downstream. For example, market research, products design and development, products maintenance and disposal and so on. At the same time, enterprises must provide the true cost information at any stage. However，traditional costing accounting scope is too narrow，and the cost allocation standard is too narrow, so it’s not fit for the demand of modern enterprise. Products life-cycle cost based on activity-based management overcome the disadvantages above, and solve the problems effectively. Products life-cycle cost accounting on the basis of activity-based management include the cost of RD in product design, manufacturing ,marketing, after-sales service, end-of-life disposal and so on ,realized the large cost concept. So it’s provides more complete cost information for operating decision of enterprise managers. Activity-based management thought is carried out in every stage of products production，and help to improve the cost information accuracy.