作业成本法和经济增加值的整合与应用.docxVIP

最新 精品 Word 欢迎下载 可修改 毕 业 论 文 2022届 作业成本法和经济增加值的整合与应用 学生姓名 学 号 院 系 经济与管理学院 专 业 会计 指导教师 完成日期 2022年5月30日 作业成本法和经济增加值的整合与应用 摘 要 目前，全球竞争日益加剧，传统的成本管理模式和企业业绩评价逐渐显示出其缺点。作业成本法与经济增加值是管理会计领域中两大重要的技术方法，两者具有其相对独立的特性、内涵及缺陷，同时作业成本法与经济增加值发挥作用的区域存在着交叉和重合，具有应用的互补性，从而为管理会计技术的整合提供了空间。本文针对两者的缺陷，从作业成本法和经济增加值的基本思想入手，运用作业成本法的整体框架，结合经济增加值的具体思路和方法，将两者加以整合；在此基础上，以DELIXI公司为案例，对两种方法的整合体系的可行性进行应用分析，努力使企业的成本管理和绩效评价更加完善和全面。 关键词 作业成本法；经济增加值；资本成本；整合；应用 INTEGRATION AND application BETWEEN ACTIVITY-BASED COSTING AND ECONOMIC VALUE ABSTRACT Presently, with the increasing intensification of global competition, the traditional cost management model and performance appraisal gradually show shortcomings. Activity-Based Costing ( ABC ) and Economic Value Added ( EVA ) are two important technical methods in the area of administrative accounting, existing relatively independent characteristic、connotation and respective defects. Meanwhile, roles which ABC and EVA play exist intersection and superposition, mutual applicable complementarity provide opportunity for integration. Starting at basic thoughts of ABC and EVA, the paper contraposes their defects, applies ABC with whole framework and EVA with specific ways, meanning to be both integrated; On that basis, the paper takes DELIXI company as example of case and probes into applied the feasibility of combining the two methods, making cost management and performance appraisal to be more comsummate and comprehensive. KeyWords Activity-Based Costing; Economic Value Added; assigning assets; integration;application 目 录 摘要．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．． = 1 \* roman Ⅰ ABSTRACT．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．Ⅱ