作业成本管理模式及其应用研究(doc 43页)

作业成本管理模式及其应用研究(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，enhanced and therefore the enterprise profits are increased. Meanwhile, activity-cost management deals with activity cost, and focuses on the completion and resource consumption of each activity, which can greatly reinforce the cost awareness among management people, and will make them understand when, where and how costs are produced, so that cost can be effectively controlled. Activity-cost management attachs great importance to the design of products and the quality cost management. Taking the combining of technology and economy as a principle, it can improve the design and techniques of products, relocate the limited resources into those profitable activities, and increase the enterprise value chain. As a result, the application of activity-cost management will greatly improve the enterprise’s new products development and its adaptability to the market, and reinforce its survivability in the global market. On the other hand, activity-cost management assesses responsibility cost by activities. This can not only realize responsibility cost, but exert employees’motivation, creativity and cooperativeness as well. Assessing performance by activities’ responsibility costs, employees are rewarded or punished. Such a way of assessment motivates employees of each activity to search for various methods of cutting activity costs, which can therefore better the activity’s operation, quality and efficiency.The application of activity-cost management has been newly launched in China, and its role in enterprise decision-making as a pattern of cost management has seldom been studied. Therefore, it becomes urgent and important to make it fully play its role in enterprise decision-making by providing accurate cost information so as to cope with the dramatic changes in the management environment of enterprises.Based on standard research and case study research methods, and a comparison of the theory on traditional cost management and the theory on activity-cost management, this MBA thesis introduces a tentative study on the pattern of activity-cost management. The author, after an introduction of the theories on activity-cost and activity-cost management, conducts a thoroughstudy on the application of activity-cost management in Cang Zhou Refinery, and therefore proposes relevant improvement methods. Cang Zhou Refinery sets up a simulative corporation independent accounting adjustment system based on activity-cost management. Through the application of independent adjustment, the Refinery conducts a simulative market operation within the enterprise and introduces the mechanism of following the market-price into various production and management sections. The monthly adjustment within individual section presents a clear picture of its production and management, and thus individual section can improve its general management by working on the base of responsibility profits and cost control, which will finally cut down consumptions, increase profits, and improve the standards of technologies.Based on an in-depth analysis of the successful implementation of activity-cost management in Cang Zhou Refinery, the author believes that enterprises, while setting up the activity-cost management pattern, should be fully prepared to accept the idea of the all-employee cost management, to better policies of controlling, to clarify the focus of responsibilities, to implement reasonable and effective punishment and rewarding policies, and to make innovations in cost management patterns. To implement activity-cost management does not mean an abandon of traditional cost management, but is rather a synthesis of the two. An effective implementation of activity-cost management provides accurate cost adjustment information, and plays an important role in cost control and management decision making.Key words：Activity-based cost Activity cost management cost driverTitle: A Tentative Study on the Activity－based Cost Management Pattern and its Application in Enterprise Management第一章绪论1．1作业成本管理研究的背景及意义成本管理一直是企业重要的生产控制环节，它是衡量企业经营成果的一个重要指标。