- I - 摘要 本文研究的目的是对A公司成本规划与成本核算的现状进行分析，并提出相应 的优化方案，制定保障措施，提高A公司成本规划与成本核算水平。针对课题的特 点，本文从系统论角度出发，采用理论与实际结合、定性与定量结合的方法进行系 统研究，采用目标成本法进行成本规划，采用作业成本法完善成本核算。 首先，对国内外成本规划与成本核算的现状做了调研，针对本文的研究方向着 重对目标成本法与作业成本法的发展与应用现状做了调研，阐述了与成本规划和成 本核算相关的基本理论，包括以客户为导向理论、成本性态理论、企业间价值链理 论、本量利分析理论和产品全生命周期成本管理理论。为下一步制定优化成本规划 与成本核算方案打下理论基矗 其次，根据前面的理论分析对A公司成本规划与成本核算现状和问题做了分 析。介绍了A公司基本情况和生产经营特点，指出其具有无有效成本规划、核算结 果粗糙等问题。为下一步制定A公司成本规划与成本核算的优化方案奠定基矗 最后，针对前面提出的A公司在成本规划与成本核算方面存在的问题，有针对 性的研究了如何通过基于目标成本法的成本规划和基于作业成本法的成本核算来提 高企业成本规划与成本核算的能力。重点介绍了选择标杆企业、制定目标利润率、 目标成本的制定与分解、设定作业中心、设定成本动因，并通过一个月的成本实例 来说明作业成本法相比传统成本法的改进之处。并在文章最后分析了优化成本规划 与成本核算的保障措施。 关键词：成本核算；成本规划；作业成本法；目标成本法 燕山大学工商管理硕士学位论文 - II - Abstract The purpose of this study is to analyze the current situation of cost planning and cost accounting of company A, propose corresponding optimization plans, formulate safeguards, and improve the level of cost planning and cost accounting of company A. In view of the characteristics of the subject, this paper is based on the perspective of system theory, makes a systematic study by combining theory with practice, combining qualitative and quantitative analysis methods, adopting target cost method for cost planning, and adopting activity-based cost method to improve cost accounting. First, studied the current domestic and international development of activity based costing and target costing method, elaborated the basic concept of cost calculation and cost planning, including customer oriented theory, cost behavior theory, inter-firm value chain theory, cost-benefit analysis theory and product life-cycle cost management theory. Lay a theoretical foundation for the next step to optimize the cost accounting and planning program. Second, according to the previous theoretical analysis of A company cost accounting and planning status and problems are analyzed. This paper introduces the basic situation and the characteristics of production and management of company A, and points out that it has the problems of single content of cost management, rough accounting result, too simple management mode and lack of linkage among various departments of cost management, etc. For the next step to optimize A company's cost planning and accounting program to lay the foundation. Final, in view of the problems in cost planning and accounting of company A, this paper studies how to improve the cost management ability of enterprises through cost planning based on objective cost method and cost accounting based on activity-based costing. This paper mainly introduces the selection of benchmarking enterprises, the formulation of target profit rate, the formulation and decomposition of target cost, the setting of activity center and cost driver, and the improvement of ABC compared with Abstract - III - transfer cost through a cost example of one month. At the end of the article, the guarantee measures of optimizing cost accounting and planning are analyzed. Keywords: cost calculation; cost planning; activity based costing; target costing 目 录 -V- 目 录 摘要 ............................................................................................................................... I ABSTRACT ..................................................................................................................... II 第1章 绪 论 ................................................................................................................. 1 1.1 研究背景与意义 ..................................................................................................... 1 1.1.1 研究背景 ......................................................................................................... 1 1.1.2 研究意义 ......................................................................................................... 1 1.2 国内外研究现状 ..................................................................................................... 2 1.2.1 国外研究动态 ................................................................................................. 2 1.2.2 国内研究动态 ................................................................................................. 4 1.2.3国内外研究动态评述 ...................................................................................... 6 1.3 研究内容和方法 ..................................................................................................... 7 1.3.1 研究内容 ......................................................................................................... 7 1.3.2 研究方法 ......................................................................................................... 7 第2章 成本规划与成本核算的相关理论 ..................................................................... 9 2.1 相关概念 ................................................................................................................. 9 2.1.1 成本规划 ......................................................................................................... 9 2.1.2 成本核算 ....................................................................................................... 11 2.2 基础理论 ............................................................................................................... 15 2.2.1 以客户为导向理论 ....................................................................................... 15 2.2.2 成本性态理论 ............................................................................................... 15 2.2.3 企业间价值链理论 ....................................................................................... 16 2.2.4 本量利分析理论 ........................................................................................... 16 2.2.5 全生命周期成本理论 ................................................................................... 17 2.3 本章小结 ............................................................................................................... 17 第3章 A公司成本规划与成本核算现状及问题分析 ............................................... 18 3.1 A公司简介 .......................................................................................................... 18 3.2 企业成本规划与成本核算的内容 ..................................................................... 19 3.2.1成本规划的内容 ............................................................................................ 19 3.2.2成本核算的内容 ............................................................................................ 20 3.3 A公司成本规划与成本核算存在的问题分析 .................................................. 23 3.3.1成本规划内容过于单一 ................................................................................ 23 3.3.2成本规划级次过于简单 ................................................................................ 24 3.3.3间接费用分配过于粗糙 ................................................................................ 24 燕山大学工商管理硕士学位论文 VI 3.3.4成本核算基础数据不准确 ............................................................................ 25 3.4 本章小结 ............................................................................................................... 25 第4章 A公司成本规划与成本核算改进方案 ........................................................... 26 4.1实施准备 .............................................................