中小企业成本核算优化问题研究.doc

河南科技大学管理学院毕业论文 PAGE PAGE III 中小企业成本核算优化问题研究 摘 要 随着科学技术发展和企业成本结构变化，创造并保持成本领先优势，已成为中小企业生存和发展的重要问题。面对激烈的市场竞争，谁能够更快地吸收先进成本核算思想，并运用于成本核算实践中，谁就会获得竞争的主动权，赢得市场。虽然作业成本法在理论研究上以趋于成熟。但是，在我国企业尤其是中小企业中的运用并不广泛。因此，本文通过案例分析，传统与变革的比较，认为作业成本法存在自身的局限性，不仅表现在成本动因选择上的主观性，而且表现在成本核算侧重于事中控制的局限性。但是，由于间接费用比重增加，事中控制很难反映企业真实的成本信息。而成本企画着眼于成本发生的源泉，立足于产品研发阶段的成本核算，即侧重于成本的事前控制。虽然成本企画和作业成本法有不同的渊源，但却存在着一些共同的特质，可以相互借鉴补充，实现优势互补。故本文以此为出发点，借鉴国内外研究成果，并结合我国中小企业成本核算现状，通过分析他们各自的优缺点，进行融合分析，探讨成本企画与作业成本法的融合模式，以实现中小企业成本核算的优化。 关 键 词：制造成本法，作业成本法，成本企画，优化 THE RESEARCH ON OPTIMIZATION OF ACCOUNTING COST IN SMALLMEDIUM—SIZED ENTERPRISES ABSTRACT With the development of sciencetechnology and changes of production cost, to create and keep advantage of cost management had already become the important problem of every enterprises existence and development. Facing fierce market competition,enterprises who could absorb advanced management of production cost theory and method quicker,applying to the production cost practice,was capable to do the initiative gaining competition,will win market place.Although,ABC (Activity-Based Costing) had been well learned in theory, it hadnt been widely used in our country, especially in smallmedium-sized enterprises.Therefore,this article insisted that ABC itself had faults by analysing cases and comparing between traditional and change methods,not only represented the cost driver choosed subjectively,but also displayed the faults on cost which was accounted in the process of producing.however,owing to the increase of indirect cost proportion,the control of producing procedure could hardly reflect on the real cost information.But,Cost Design emphasized the root of cost and replied on the cost management of products design and development procedure. Namely,Cost Design emphasized the cost control before the producing procedure. Although, it had some difference between the two managements, there were certain common characters between the two cost methods,which could compare the adva