某厂作业成本管理的模型应用(doc 43页)

某厂作业成本管理的模型应用(doc 43页)

作业成本管理模式及其应用研究

目录

第一章绪论 (1)

1．1作业成本管理研究的背景及意义 (1)

1．2研究思路及研究框架 (3)

第二章作业成本管理模式 (3)

2．1传统成本管理 (3)

2．1．1传统成本管理的内涵 (3)

2．1．2传统成本管理的现状 (4)

2．1．3传统成本计算法的缺陷 (5)

2．2作业成本管理 (5)

2．2．1作业管理 (5)

2．2．2作业成本法的基本概念 (7)

2．2．3作业成本法的产生及应用 (9)

2．2．4 作业成本法的计算 (10)

2．3作业成本管理与传统成本管理对比研究 (12)

第三章沧州炼油厂作业成本管理模式 (13)

3．1沧州炼油厂概况 (13)

3．2炼油企业的生产特点 (14)

3．3沧炼的组织结构 (15)

3．4沧炼作业成本管理模式的应用 (15)

3．4．1模拟法人独立会计核算系统的确立 (15)

3．4．2模拟法人独立会计核算系统的职责和分工 (16)

3．4．3模拟法人独立会计核算体系的核算依据 (17)

3．4．4模拟法人独立会计核算体系的核算内容 (18)

3．4．5模拟法人独立会计核算体系的核算方法 (19)

3．4．6模拟法人独立会计核算体系的控制考核 (22)

3．5模拟法人独立会计核算体系的运行 (22)

3．6模拟法人独立会计核算系统的运行实例 (23)

第四章沧炼作业成本管理模式的实施效果及借鉴 (28)

4．1沧炼作业成本管理模式的实施效果 (28)

4．2沧炼模拟法人独立会计核算体系的改进 (29)

4．2．1建立虚拟核算中心 (30)

4．2．2确立标准成本体系 (31)

4．3沧炼作业成本管理模式的借鉴 (33)

附图表 (36)

感谢

参考文献

摘要

随着全球经济环境的巨大变化，科学技术的重大突破以及管理方法和制度的不断创新与变革，传统的成本管理模式已经很难与之相适应，这就要求从根本上解决传统的成本管理存在的问题。在我国，成本管理大部分仍是立足于生产现场管理的传统成本管理模式。传统成本以单一的工时作为制造费用分配的基准，必然导致产量高、技术复杂程度低的产品成本偏高，而产量低、技术复杂程度高的产品成本偏低，从而不能真实反映产品的成本信息，不利于决策层做出正确的决策。传统的成本管理以产品为中心，难以落实作业的成本责任，不利于建立企业生产经营全过程的责任制。传统的成本管理难以对作业的效绩进行评价，不但不利于资源消耗的监督和节约，而且也难以建立激励与约束相结合的经营机制。解决这一问题最有效的方法就是进行成本管理的创新，通过学习西方现代成本管理模式，建立新的作业成本管理体系，进一步改革和完善成本管理体制。

作业成本管理以顾客为终点，把企业分解为一系列作业的集合，根据后一项作业的需求来决定企业内部每一项作业的消耗量，并通过改善企业各项作业的效率及质量来提高企业效益，因而与需求拉动型生产方式相适应。同时作业成本管理以作业成本为对象，重点放在每一作业的完成及其所耗费的资源上，

控制、经营决策方面发挥重要作用。

【关键词】作业成本法作业成本管理成本动因

Abstract

The dramatic change in the global economy environment, the important breakthroughs in science and technology and the constant innovations and reform in management and policies, have made the traditional pattern of cost management unable to keep up with all these changes. This makes the solving of the problems in traditional management a must task. In China, cost management is mostly based on the traditional cost management of on-site production management. Man-hour is the standard of production cost assignment in traditional cost management. This has resulted in the higher cost of those large output with low technological complexity products, and the lower cost of those small output with high technological complexity products. Such a pattern of cost management cannot represent the real product information and therefore will negatively influence the top management in making the right decisions. Besides, traditional cost management focuses on products, which, does not set up cost responsibility, and will eventually affect the establishment of the responsibility system throughout production. On the other hand, traditional cost management cannot well assess the operation performance, nor guarantee the supervision and economization of resource consumption. This will ultimately fail the establishment of motivation and restriction based administration mechanism. The best solution to these problems is to innovate and improve the current mode of cost management by setting up a new system of activity cost management through a careful study of the pattern of cost management in the Western countries.

Activity-cost management sets customers as its ultimate goal, and divides the enterprise into a cluster of various activities. And the plan of the consumption of each individual activity is made according to the requirement of the next activity. The efficiency and quality of each individual activity are thus