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作业成本法在xx厂生产成本控制中的应用,1.69万字我自己原创的毕业论文，仅在本站独家提交，大家放心使用摘要：产品成本信息是产品定价、选择产品组合以及有效进行产品成本控制的依据，然而现今我国的制造企业中，产品的成本结构发生巨变，制造费用占产品譆@杀镜谋壤蠓岣撸庵智榭鱿拢车某杀竞怂阋盐薹闫笠刀猿杀咀既沸缘男枨...
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作业成本法在xx厂生产成本控制中的应用
1.69万字
我自己原创的毕业论文，仅在本站独家提交，大家放心使用
摘要：产品成本信息是产品定价、选择产品组合以及有效进行产品成本控制的依据，然而现今我国的制造企业中，产品的成本结构发生巨变，制造费用占产品譆@杀镜谋壤蠓岣撸庵智榭鱿拢车某杀竞怂阋盐薹闫笠刀猿杀咀既沸缘男枨螅耍饕党杀痉ㄓυ硕＞」芄夤赜谧饕党杀痉ǖ钠笠凳凳┮丫冉掀占埃欢夜闹圃炱笠抵凶饕党杀痉ǖ挠τ没共欢啵从谌狈咛宓钠笠凳凳┌咐牟慰肌１疚囊杂汛锕獾鏢03厂实施ABC的实例为其他企业的实施提供参考。
本文首先在比较作业成本法与传统成本法的基础上，阐明了作业成本法对成本控制的优势，介绍了作业成本法的相关理论。其次，重点研究了友达光电公司的作业成本法实例，通过阐述该公司ABC实施的逻辑，针对具体产品系列，进行ABC与传统成本核算的对比，突出了ABC法的应用价值。最后通过分析公司ABC成功实施，给出了ABC法实施的条件。研究结论可为我国制造企业如何利用ABC法进行成本控制提供了理论依据和现实的实例。
关键词：制造企业；成本控制；作业成本法；比较研究
Abstract: Product cost information is product pricing, product mix and effectively choose products based on cost control, but today our manufacturing enterprises, the cost structure of the product changed dramatically, manufacturing costs account for a substantial increase in the proportion of the total cost of the product, in this case, traditional cost accounting has been unable to meet the business needs of the cost of accuracy, for costing emerged. Although foreign companies regarding the implementation of activity-based costing have been more popular, however, the application of China's manufacturing enterprises costing not more, from the lack of a specific reference to the case enterprises. In this paper, the implementation of ABC in AUO S03 factory provides a reference for the implementation of other companies.
Firstly, on the basis of comparison with the traditional cost and Costing method, based on the operating cost method to clarify the advantages of cost control, introduced the theory of activity-based costing. Secondly, the focus on the AUO’s Costing instance, by describing the implementation of the company's ABC logic for specific product lines, comparing ABC and traditional costing, highlighting the value of ABC. Finally, analyzing the successful implementation of the company ABC gives the conditions of implementation of the ABC method. Conclusions can provide a theoretical basis and practical examples of how manufacturers use the ABC method of cost control.
Keywords: manufacturing companies; cost control; Activity-Based Costing; Comparative Study
目 录
第一章 绪论 1
1.1研究背景及问题提出 1
1.2研究目的及意义 1
1.3国内外相关研究综述 2
1.3.1国内相关研究综述 2
1.3.2国外相关研究综述 3
1.4研究的主要内容 4
第二章 作业成本法相关理论 6
2.1传统成本分析与作业成本分析的比较 6
2.1.1传统成本法与作业成本法的区别 6
2.1.2传统成本法与作业成本法的联系 7
2.2作业成本法基本原理 8
2.3实施ABC法的基本原理 9
2.4 本章小结 9
第三章 友达光电S03厂基于ABC的成本控制现状 10
3.1公司简介 10
3.2公司ABC实施逻辑 10
3.3结合具体产品的实例分析 10
3.4不同核算模式下的间接费用比较分析 18
3.5 本章小结 19
第四章 管理启示及应用推广 20
4.1公司成功实施ABC的条件 20
4.2 ABC在我国制造企业推广的可行性分析 20
4.3保障ABC实施的措施 22
4.4 本章小结 23
第五章 结论与展望 24
致 谢 25
参考文献： 26
1.69万字
我自己原创的毕业论文，仅在本站独家提交，大家放心使用
摘要：产品成本信息是产品定价、选择产品组合以及有效进行产品成本控制的依据，然而现今我国的制造企业中，产品的成本结构发生巨变，制造费用占产品譆@杀镜谋壤蠓岣撸庵智榭鱿拢车某杀竞怂阋盐薹闫笠刀猿杀咀既沸缘男枨螅耍饕党杀痉ㄓυ硕＞」芄夤赜谧饕党杀痉ǖ钠笠凳凳┮丫冉掀占埃欢夜闹圃炱笠抵凶饕党杀痉ǖ挠τ没共欢啵从谌狈咛宓钠笠凳凳┌咐牟慰肌１疚囊杂汛锕獾鏢03厂实施ABC的实例为其他企业的实施提供参考。
本文首先在比较作业成本法与传统成本法的基础上，阐明了作业成本法对成本控制的优势，介绍了作业成本法的相关理论。其次，重点研究了友达光电公司的作业成本法实例，通过阐述该公司ABC实施的逻辑，针对具体产品系列，进行ABC与传统成本核算的对比，突出了ABC法的应用价值。最后通过分析公司ABC成功实施，给出了ABC法实施的条件。研究结论可为我国制造企业如何利用ABC法进行成本控制提供了理论依据和现实的实例。
关键词：制造企业；成本控制；作业成本法；比较研究
Abstract: Product cost information is product pricing, product mix and effectively choose products based on cost control, but today our manufacturing enterprises, the cost structure of the product changed dramatically, manufacturing costs account for a substantial increase in the proportion of the total cost of the product, in this case, traditional cost accounting has been unable to meet the business needs of the cost of accuracy, for costing emerged. Although foreign companies regarding the implementation of activity-based costing have been more popular, however, the application of China's manufacturing enterprises costing not more, from the lack of a specific reference to the case enterprises. In this paper, the implementation of ABC in AUO S03 factory provides a reference for the implementation of other companies.
Firstly, on the basis of comparison with the traditional cost and Costing method, based on the operating cost method to clarify the advantages of cost control, introduced the theory of activity-based costing. Secondly, the focus on the AUO’s Costing instance, by describing the implementation of the company's ABC logic for specific product lines, comparing ABC and traditional costing, highlighting the value of ABC. Finally, analyzing the successful implementation of the company ABC gives the conditions of implementation of the ABC method. Conclusions can provide a theoretical basis and practical examples of how manufacturers use the ABC method of cost control.
Keywords: manufacturing companies; cost control; Activity-Based Costing; Comparative Study
目 录
第一章 绪论 1
1.1研究背景及问题提出 1
1.2研究目的及意义 1
1.3国内外相关研究综述 2
1.3.1国内相关研究综述 2
1.3.2国外相关研究综述 3
1.4研究的主要内容 4
第二章 作业成本法相关理论 6
2.1传统成本分析与作业成本分析的比较 6
2.1.1传统成本法与作业成本法的区别 6
2.1.2传统成本法与作业成本法的联系 7
2.2作业成本法基本原理 8
2.3实施ABC法的基本原理 9
2.4 本章小结 9
第三章 友达光电S03厂基于ABC的成本控制现状 10
3.1公司简介 10
3.2公司ABC实施逻辑 10
3.3结合具体产品的实例分析 10
3.4不同核算模式下的间接费用比较分析 18
3.5 本章小结 19
第四章 管理启示及应用推广 20
4.1公司成功实施ABC的条件 20
4.2 ABC在我国制造企业推广的可行性分析 20
4.3保障ABC实施的措施 22
4.4 本章小结 23
第五章 结论与展望 24
致 谢 25
参考文献： 26
