：2018年中美贸易摩擦对国内产品出口带来的影响，已延伸到 制造产业，钢管生产企业也同样受到影响。我国作为全世界10大无 缝钢管生产国之一，钢管产品市场主要为国内市场，英国与法国钢管 产品进出口量大体相当，其他国家大多为钢管出口国，且这些出口国 大都在中国设有生产工厂，其竞争优势明显，因此，从国外市场来说， 会与我国无缝钢管出口形成竞争关系。从国内来看，目前无缝钢管生 产企业大约有380多家企业，这些企业的钢管生产技术、产品质量及 生产能力与国外企业相比均有明显提升，随着新增投资者的不断加 入，钢管产能增加迅速，呈现供大求的局面。面对国内外市场竞争所 带来的挑战，无缝钢管市场价格呈现下行趋势，加强无缝钢管成本管 理，提升市场竞争力已成为各无缝钢管生产企业的必然选择。 本论文以作业成本法原理为指导，以HL集团公司钢管分厂为研 究对象，通过调查与访谈方法，掌握钢管分厂无缝钢管成本核算的现 状，明确其成本核算与管理的成效，分析、归纳其在生产过程控制、 订单不足、核算方法落后及成本管理不科学等方面存在的问题，提出 并分析运用作业成本法进行成本核算与管理的可行性。根据作业成本 法的核算原理，划分钢管分厂的作业中心，构建资源、作业及作业中 心的核算体系，确定其费用归集及成本动因的分配依据，并以2019 年1月份钢管分厂无缝钢管的资源消耗为依据，分析各作业中心费用 的分配与归集，同时并以甲班第一批（批号为：C11L27031）产品为 例说明作业成本法的核算过程，根据作业成本法核算的成本项目进行 结构分析，为作业成本控制提供数据支撑。根据作业成本管理理论， 从生产流程、作业消耗资源有效性分析及作业增值性分析等方面对钢 管分厂无缝钢管进行作业价值分析，从流程价值分析角度，运用作业 II 改进方法探讨钢管分厂作业不增值、外协加工费用多、工模具管理不 科学、残废料管理不到位及电气资源消耗不准确等问题的形成原因， 立足钢管分厂的实际情况，从消除不增值作业、双向双责，强化外协 加工实效、完善工模具领用制度，提高资源利用效率、强化残废料管 理，减少资源消耗及改变计量方式，合理分配电气费用等方面提出成 本管理改进策略，对指导钢管分厂无缝钢管进行成本管理具有现实意 义。 关键词：作业成本法；成本核算；成本管理 III THE RESEARCH ON THE APPLICATION OF ACTIVITY-BASED COSTING IN HL GROUP STEEL PIPE PLANT Zhao Cong (MBA) Directed by Zhang Li Abstract: The impact of trade friction between China and the United States on the export of domestic products in 2018 has been extended to the manufacturing industry, and steel tube manufacturers have also been affected.As one of the top 10 seamless steel tube producers in the world, China's steel tube product market is mainly domestic market.The import and export volume of steel pipe products in Britain and France are roughly the same, most of the other countries are steel pipe exporting countries, and most of these exporting countries have production plants in China, which has obvious competitive advantage. Therefore, from the foreign market, they will form a competitive relationship with the export of seamless steel pipes in China.From the domestic point of view, there are about 380 seamless steel tube production enterprises, whose steel tube production technology, product quality and production capacity are significantly improved compared with foreign enterprises. With the continuous addition of new investors, steel tube production capacity increases rapidly, showing a situation of large demand.In the face of the challenges brought by the domestic and foreign market competition, the market price of seamless steel pipe shows a downward trend. To strengthen the cost management of seamless steel pipe and improve the market competitiveness has become an inevitable choice for all seamless steel pipe manufacturers. Under the guidance of the principle of activity-based costing, this paper takes the steel pipe branch of HL group company as the research IV object, through the methods of investigation and interview, grasps the current situation of the cost accounting of t seamless steel pipe in steel pipe plant, clarifies the effect of its cost accounting and management, analyzes and sums up the existing problems in the aspects of production process control, insufficient order, backward accounting method and unscientific cost management,and puts forward and analyzes the feasibility of using activity-based costing for cost accounting and management.According to the accounting principle of activity-based costing, the operation center of steel pipe plant is divided, the accounting system of resource, activity and operation center is constructed, and the basis of cost collection and cost driver distribution is determined.Based on the resource consumption of seamless steel pipe in the steel pipe branch in January 2019, this paper analyzes the allocation and collection of the expenses of each operation center, and takes the first batch of class A (batch number: c11l27031) products as an example to illustrate the accounting process of activity-based costing, and carries out structural analysis according to the cost items of activity-based costing, so as to provide data support for activity-based costing control.According to the theory of activity-based cost management, this paper analyzes the operation value of seamless steel pipe in steel pipe plant from the aspects of production process, efficiency analysis of operation consumption resources and value-added analysis of operation.From the perspective of process value analysis, this paper uses operation improvement method to explore the causes of problems such as non value added operation, high cost of outsourcing processing, unscientific management of tools and moulds, incomplete management of waste materials and inaccurate consumption of electrical resources.Based on the actual situation of the steel pipe plant, this paper puts forward the cost management improvement strategy from the aspects of eliminating the non V value-added operation, two-way dual responsibility, strengthening the effectiveness of outsourcing processing, improving the system of tool and mould requisition,improving the efficiency of resource utilization, strengthening the management of residual waste, reducing the consumption of resources, changing the measurement method and reasonably distributing the electrical expenses, which has practical significance for guiding the cost management of seamless steel pipe in steel pipe plant. Keywords: Activity-based costing; cost accounting; cost managemnet VI 目 录 摘要.............................................................................................................I Abstract:...................................................................................................III 第1章 绪 论........................................................................................1 1.1 研究背景及意义.........................................................................1 1.1.1 研究背景...........................................................................1 1.1.2 研究意义...........................................................................2 1.2 国内外研究现状.........................................................................3 1.2.1 作业成本理论研究...........................................................3 1.2.2 作业成本应用研究...........................................................4 1.2.3 无缝钢管成本管理研究.....................................................5 1.2.4 国内外研究述评...............................................................5 1.3 研究思路与方法.........................................................................6 1.3.1 研究思路...........................................................................6 1.3.2 研究方法...........................................................................6 1.4 研究内容.....................................................................................7 第2章 相关基础理论...........................................................................9 2.1 成本管理与成本控制概述........................................................9 2.1.1 成本管理的基本内容.......................................................9 2.1.2 成本控制的基本内容.......................................................9 2.2 作业成本法的基本原理.....................................................