毕业论文·设计《浅析作业成本法的应用与实践》.docVIP

浅析作业成本法的应用与实践 完 成 日 期： 学 生 姓 名： 　 指 导 教 师： 　 答辩小组成员： 　 论 文 成 绩： 摘 要 在供过于求的经济环境中,现代企业应该要选择盈利能力较高的产品和客户,并不断降低产品成本,才能形成核心竞争能力,在竞争中获得成功,做到基业长青,而企业使用较为完善可靠的成本核算和成本管理系统是关键所在,传统的成本核算方法不区分产品的多样性和工艺的复杂性,对各成本项目均按照统一的标准在不同产品或服务上进行分配,如按照不同产品的产量比例、工时比例或预先设定的定额标准进行分配,所获得的成本信息往往与实际情况脱节,无法满足企业经营管理的需要,甚至对企业的经营决策产生误导。 与此同时，在西方产生了作业成本法，该方法根据“产品消耗作业,作业消耗资源“的原则,通过对产品所消耗的各项作业进行分析,进一步确定资源的消耗,使产品的成本得到了准确计量。该方法得到了广泛的重视,很多美国企业如IBM、ATT、朗讯科技等都已经采用了作业成本法,近年来在我国一些大中型企业中也逐渐开始了研究和实践。 本文详细介绍了作业成本法的生成机理及实施过程，并比较了作业成本法和传统成本法的区别，最后简要分析了作业成本法在香港地区和我国制造业的应用，了解了作业成本法的优缺点，以便使作业成本法能够更好的应用在我国的企业当中，使之发挥其更大的优势。 关键词：成本核算；作业成本法；成本信息；成本管理 Abstract In the pile up in excess of requirement in the economic environment, modern enterprises should select products and customers with high profitability, and continue to reduce the product cost, can form the core competitive ability, to succeed in the competition, do evergreen, and enterprises to use more perfect and reliable cost accounting and cost management system is the key, the complexity of the traditional cost accounting method do not distinguish between the diversity of products and process, the cost of the project according to the unified standards in different products or services for distribution, distribution according to production, such as fixed standard ratio of different products work ratio or preset, the cost information is often out of touch with reality, can not meet the needs of enterprises management, even for business decision-making misleading. At the same time, the operating cost method in the west, the method based on the products consume activities, activities consume resources principle, through the analysis of the operations by the consumption of product