作业成本法在SD水电机制造公司的应用.pdf

山西财经大学
硕士学位论文
作业成本法在SD水电机制造公司的应用
姓名:高樱
申请学位级别:硕士
专业:会计学
指导教师:梁丽瑾
2010-03-23
摘要
在我国大多数制造企业中,目前仍普遍使用“数量为基础”的成本分摊法,这样的分配
方法在生产自动化程度越来越高、高新技术制造企业层出不穷的今天已经不符合企业的成本
核算要求,严重扭曲了产品成本,影响了企业决策的正确性。作业成本法给企业提供了一种
新型的间接费用分配方法,它是以作业为间接费用归集对象,通过资源动因的确认、计量,
归集资源费用到作业上,再通过作业动因的确认、计量,归集作业成本到产品或顾客上去的
间接费用分配方法。这样的分配方法反映了产品与制造费用之间较为客观真实的内在消耗因
果关系。为企业决策者提供了更真实,更可靠的产品成本信息。
本文首先就作业成本法的基本原理入手,重点介绍了作业成本法的基本概念、基本原理、
计算步骤和作业成本核算体系的设计原则。其次,依据上述作业成本法的基础理论,以水
电机制造公司为例,分析了该企业实施作业成本法的必要性和可行性;并应用作业成本法对
产品成本进行了核算,分析了在传统制造成本法和作业成本法下产品成本的差异及原因;还
分析了该企业在作业成本法下的决策应用。最后,从企业内部、软件系统的开发与应用及成
本控制三个方面提出了对公司应用作业成本法的建议。

【关键词】作业成本法传统制造成本法成本动因作业











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Abstract

At the present, most manufacturers in china still use the quantity basic in the cost apportionment.
That apportionment method is not available now. Because more and more enterprises use
production automation, and there are more and more high-tech enterprises. Cost apportionment by
the quantity basic badly twists the cost of products, and affects the right decision-making of
enterprises. The Activity-Based Costing give us a new way for apportion overhead cost, which uses
activity as the apportionment basic for overhead cost. ABC apportions resource expenses to
activities by resource drivers, and then apportions activities cost to products by activity drivers.
Thus it can truly point outs the consume relationship between products and overhead cost. ABC can
give truer and more reliable product information to the decision-maker.
In first chapter, the fundamental theory of ABC has been introduced, which focus on basic
conception and theory and the calculation steps and the designing principle of the accounting
system.
Then the application case has been introduced and analyzed, which includes necessity and
feasibility analysis for this method in pany, and how to calculate the cost. The difference
result and the reason for ABC and traditional