剖析作业成本法理论及在中国的应用.doc

剖析作业成本法理论及在中国的应用

目 录

封面（中文）………………………………………………………………………… 1
封面（英文）………………………………………………………………………… 2
论文审题表  ………………………………………………………………………… 3
论文评定表  ………………………………………………………………………… 4
目录  ………………………………………………………………………………… 5
论文摘要（中文）…………………………………………………………………… 6
论文摘要（英文）…………………………………………………………………… 7
一、引言……………………………………………………………………………… 8
二、作业成本法理论                                         
1. 作业成本法产生背景及主要内容…………………………………………… 8
2. 对作业成本法的评价………………………………………………………… 8
三、作业成本法在中国的应用                                           
1.研究作业成本应用的现实意义…………………………………………………9
2.作业成本法的应用条件…………………………………………………………9
3.ABC在国内的应用现状…………………………………………………………9
4.通过对北京华德公司案例分析ABC在中国企业的应用状况及前景………10
参考文献………………………………………………………………………………13

摘 要
随着我国加入WTO，企业所面临的内、外部环境发生了巨大的变化，外部竞争加剧，内部技术更新加速，对企业经营决策提出了更高的要求。企业要与时俱进必须从加强内部管理入手，降低成本，提升市场竞争力和盈利能力。
作业成本法正是适应新的环境产生的以作业管理为核心的管理思想。作业成本法突破了传统管理会计的局限性，使成本信息更科学，产销决策更合理，能够更有效的实现责任会计目标。
西方企业对于作业成本法的成功应用证明作业成本法是先进而有效的管理会计方法。但是任何管理理论和方法的应用都会受到企业内外各种环境因素的制约。所以本文将从作业成本法的实质及我国作业成本法应用环境的分析来讨论其在我国企业中应用的相关问题。总体看来，我国企业所面临的环境与西方发达国家大不一样，所以目前在我国企业有意识地、整体地应用作业成本法的数量很少，只能结合本企业特点灵活运用作业成本法体现的先进管理思想，改善企业管理。同时，防止一些在应用作业成本法过程中普遍存在的问题。

关键词：作业；成本动因；作业链
 
ABSTRACT

After our entry into WTO,the firms have to face the new environment both  in China and abroad.The environment has changed dramatically.Also,competition becames sever.Furthermore,the old technology has been displaced swiftly.So,the company needs better decisions.
 ABC is the very management system that can adapt to new manufacturing environgment.Its central concept is acativity management.ABC abandons all the disadvantages in the traditional management accounting,which brings more scientific information of cost and more reasonable decision on production or sale,and what is the most important is that it makes the goal of responsible accounting true.
The application in companies in the west proves that ABC is an effective accounting management method.But we should consider all kinds of environmental elements when we use any management theorises and techniques.So,In this thesis,we will discuss the nature of ABC and some problems in the process of ABC’s practice.Largely,compared with the foreign business,our enterprises are facing a completely different environment. As a result,we can’t apply ABC to our company entirely.What we can do is using flexibly advanced idea about management and considering the company’s characteristics.

Keywords: activity; cost drivers; activity chain