东风集团作业成本法的应用研究.docxVIP

结　论 PAGE PAGE 19 东风集团作业成本法的应用研究 摘 要 近年来，科技的发展使得制造业的生产方式发生了很大的变化，因此使用传统的成本核算方法已经满足不了现代制造企业的发展，作业成本法应运而生，现已经被广泛应用于现实中诸多企业的成本管理中，成为了帮助企业控制管理成本的有效方法。本论文则是运用了多种方法来展开研究，将诸多研究方法的优点结合在了一起。例如文献研究帮助了解相关研究现状，定量定性分析则帮助科学分析评价，案例分析则便于理解实践。主要内容可以总结为两大部分：一是关于作业成本，描述了其产生历史、具体内容、优势优点；二是以东风集团为案例来探讨该公司成本核算中的问题，并结合成本作业发给予建议。通过本文对作业成本法的研究发现，公司要想实现长期可持续发展和不断进步，同时提高公司竞争力，那么做好成本管理与成本控制是必不可少的。 关键词：作业成本法；成本核算；东风集团 Research on the Application of Activity-based Costing in Dong Feng Group Abstract In recent years, the production methods of the manufacturing industry have undergone major changes with the development of science and technology. The traditional cost accounting method is not suitable for modern manufacturing enterprises. The operation cost method has emerged at the historic moment. Has become an effective way to help companies control management costs. This thesis uses a variety of methods to carry out research, combining the advantages of many research methods. For example, literature research helps to understand the current status of relevant research, quantitative qualitative analysis helps scientific analysis and evaluation, and case analysis facilitates understanding of practice. The main content can be summarized into two parts: one is about the operation cost, describing its production history, specific content, advantages and advantages; the other is taking Dongfeng Group as a case to discuss the company's cost accounting issues and issue it in combination with the cost operation Suggest. Through the study of the activity cost method in this paper, it is found that if the company wants to achieve long-term sustainable development and continuous progress, and at the same time improve the company's competitiveness, then it is essential to do cost management and cost control. Key words: Activity-based costing; cost accounting; Dong Feng Group 目 录 TOC \h \z \u \t "标题 1,1,标题 2,2,标题 3,3" 一、 绪 论 （一） 研究背景及研究意义 1. 研究背景 2.研究意义 （二） 文献综述研究 1.国外文献综述 2. 国内文献综述