LY公司是一家生产制造烟道产品的企业,公司生产规模属于中等企业水平,现在公司
的生产线基本实现机械自动化,但企业的成本核算方法仍采用传统成本法,这个公司的成
本核算带来了核算信息缺乏准确性和全面性等诸多问题,这给产品的生产和定价产生了一
定的影响。本文以LY公司的成本核算方法为主要研究对象,用作业成本法代替传统成本
法,以期获得准确全面的成本信息,为LY公司的成本核算提供依据,为企业的成本管理
和领导层的决策等提供所需数据,保证公司能够良性运转、并得到可持续发展,并希望其
它企业能够从中得到一些借鉴,以改进和弥补自身的成本核算方法的不足
本文主要包括五部分,首先对本文研究目的、意义、研究方法、研究内容及作业成本
法的国内外研究现状进行了介绍;再对作业成本法的概念、特征、基本原理和计算流程等
基本理论进行了叙述;并对LY公司现有的成本核算现状和问题进行了分析,并分析了成
因;再应用作业成本法以LY公司现有的产品成本核算数据为依据,核算公司典型产品的
成本,并分析比较了作业成本法与传统成本法的核算结果,指出了作业成本法的优势和特
点;最后,对本文的研究进行了总结,并对作业成本法的发展和应用进行了展望
关键词:作业成本法LY公司成本核算 Abstract
Abstract
With the development of economic integration around the world, the competition of
enterprises becomes more and more intense, so the profit space of the enterprise becomes
narrower and narrower. Cost accounting is particularly important at this time, and choosing the
appropriate accounting method is the basis for obtaining accurate cost information. Enterprise
evolution mode of production mechanization, leads to a decline in the proportion of labor costs,
and indirect proportion rising production cost. The traditional cost accounting method in a
certain extent, distorted the cost information, and can5t reflect the actual cost of products, not for
business leaders to provide scientific and accurate cost information, influence enterprise&39;s
product pricing and decision making. The Activity Based Costing method (ABC) is a more
scientific method of cost accounting, which is based on job consuming resources, product
consumption homework. It through the recognition and measurement of operation and the
consumption of resources, the operation is based on the distribution of the choice of the
reasonable cost drivers, according to homework cost drivers to homework assigned to products,
make up for the traditional cost method in cost accounting allocation is not reasonable, the
collection is not complete makes the product more accurate cost information, has played a good
application value in manufacturing enterprises.
LY company is a medium-sized production flue products manufacturing enterprises, with
mechanization and automation of production lines, but companies are still using the traditional
method in cost accounting, cause such as cost accounting information is inaccurate, incomplete,
affected the enterprise product pricing decisions and production plan, and many other problems.
Therefore, this article will this question as the breakthrough point, the operation cost method to
replace traditional cost accounting method, so as to provide a more accurate cost information for
LY company, for the enterprise cost management, leadership, decision making, such as the
provision of the required data, allowing it to benign operation, to achieve its sustainable
development, for improvement to provide some reference for similar enterprise cost accounting.
Firstly on the concept and characteristics of homework cost method were expounded, the Abstract
operation cost to illustrate the basic principle and calculation process, points out that the
implementation of homework cost method in manufacturing has practical significance. Then
姐dyze &e present siUiation and problem of the existing cost accounting of LY,and find out
what causes it. Finally, according to homework cost method to implement principle and process,
the cost accounting data of the existing use of homework cost method in the product cost
accounting, and comparing with the results and the traditional cost accounting method of
analysis, points out that the homework cost method in the aspect of product cost calculation
accuracy of advantage. Finally, the paper is summarized, and the application of the method of
operation cost in our country is prospected.
Key words: Activity-Based Costing, LY Company, Cost Accounting 目录
目录
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Abstract II
第1章绪论 1
1.1 研宄目的及意义1.1.1研究目的1.1.2研究意义1.2 国内外文献回顾1.2.1国外文献回顾1.2.2国内文献回顾1.3 研宄内容及研宄方法1.3.1研宄内容1.3.2研究方法1.4 本文的创新与不足第2章作业成本法的基本理论2.1作业成本法的概念和特征2. 1.1作业成本法的概念2. 1. 2作业成本法的特征2. 2作业成本法的基本原理2. 3作业成本法的计算流程第3章LY公司成本核算的现状、问题及成因分析3.1 LY公司简介3.2 LY公司成本核算的现状3.2.1成本核算的对象3.2.2成本核算的内容3. 2. 3成本核算的方法3. 2. 4生产成本分配3.3 LY公司成本核算存在的问题3. 3.1成本核算信息不准确3. 3. 2间接费用分配不合理
21 目录
3. 3. 3无法满足成本控制的需要
21
3. 4 LY公司成本核算存在问题的成因分析
22
3. 4.1机械化程度的提高
22
3. 4. 2产品差异化被忽略
22
3. 4. 3资源消耗过程管理粗放
22
第4章解决LY公司成本核算问题的对策
24
4.1应用作业成本法解决LY公司成本核算的问题
24
4.1.1 LY公司应用作业成本法的必要性分析
24
4.1.2 LY公司应用作业成本法的可行性分析
25
4.2 LY公司成本核算的改进
26
4.2.1对生产成本的改进
27
4. 2. 2对研发费用处理的改进
27
4.3 LY公司改进后成本核算方法的实施
28
4.3.1 LY公司的生产业务流程
28
4.3.2确认作业、作业中心
29
4.3.3归集成本库费用
30
4.3.4统计及产品成本动因数量
32
4.3.5计算成本动因分摊率
32
4.3.6计算产品成本
33
4.4 LY公司改进后成本核算方法的实施效果
35
第5章结论与启示
37
5. 1结论 37
5. 2启示 39
参考文献 41
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第1章绪论
1.1研究目的及意义
21世纪,也是经济快速发展的世纪,21世纪,全世界的经济主要向信息化与知识化.
发展。全球经济氛围的改变,必定会对企业的经营氛围产生影响。伴随社会经济的发展和
生活水平的提升而产生的是,人们越来越重视消费多样化和个性化。这就要求公司在改变
自身理念时,还需要对公司管理的新理念、新方式进行探究,提升公司管理层对公司的管
理能力,并借此使公司更好的进行生存与成长。因为高新技术不断发展,技术类型向密集
型进行改变,所以生产过程中,企业越来越重视技术研发等,其投入的费用及成本也越来
越多,而人工方面的费甩逐渐减少,企业的生产经营如果继续使用传统的以工人、原料、
机器工时等总量为基本的成本分配方式,那么将会不能正确估计商品成本,最终影响商品
定价,所以,应使用创新一作业成本法核算成本,以满足机械化生产企业的这种需要
作为高新技术企业的LY公司,目前仍采用传统成本法对产品的成本进行核算,存在
产品成本信息不准确、不全面,从而影响产品的生产和定价等问题。本文以LY公司为案
例,将以上问题作为切入点,运用作业成本法的相关理论,将作业成本法应用于LY公司
的成本核算中,以期获得准确全面的成本信息,为LY公司的成本核算提供依据,为企业
的成本管理和领导层的决策等提供所需数据,保证公司能够良性运作,并实现可持续发展
1.1.1研宄目的
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