作业成本法的应用探析——以东风汽车股份公司为例.pdfVIP

作业成本法的应用探析 ——以东风汽车股份公司为例 摘 要 近年来，随着科技和生产技术的飞速发展，我国的许多行业逐渐由工业化社 会向数字化技术型经济社会发展，这使得企业的成本费用占据的比例越来越大， 如企业继续使用传统的成本核算方法核算企业的各项成本，将无法满足企业的精 准数据需求，企业要根据公司自身的情况适度改变成本核算方法。 本文将运用理论与实际相结合的分析方法、文献分析法、比较分析法、案例 分析法展开研究。通过查阅资料可知东风汽车股份公司的生产流程情况，对公司 产品进行核算并分析，简要说明了东风汽车股份公司实行作业成本法的必要性和 可行性。运用传统成本法与作业成本法进行计算和比较可知，作业成本法对于成 本管理控制方面更精准和更有说服力，为无法获得预期利润的汽车制造企业提供 参考建议，可以更有效地为公司选择项目方案的决策提供参考价值。 关键词：作业成本法;成本管理;成本动因;东风汽车 I II Application and Analysis of Activity-Based Costing -Take Dongfeng Motor Corporation as an example Abstract In recent years, with the rapid development of science and technology and production technology, many industries in our country have gradually developed from an industrialized society to a technology-based economic society, which makes the proportion of enterprise costs more and more large. If enterprises continue to use traditional cost accounting methods to account for various costs of enterprises, they will not be able to meet the demand for accurate data of enterprises. Enterprises should appropriately change the cost accounting methods according to their own conditions. This article mainly uses the analysis method combining theory with practice, literature analysis, comparative analysis and case analysis to carry out research. Through consulting the data, we can know the production process of Dongfeng automobile corporation. limited, calculate and analyze the companys products, and briefly explain the necessity and feasibility of implementing activity-based costing in Dongfeng automobile corporation. limited. The calculation and comparison between traditional cost method an