作業(yè)成本管理模式及其應(yīng)用研究
作業(yè)成本管理模式及其應(yīng)用研究 目 錄 第一章 緒論..................................................1 1. 1作業(yè)成本管理研究的背景及意義.............................1 1．2研究思路及研究框架.......................................3 第二章 作業(yè)成本管理模式......................................3 2．1傳統(tǒng)成本管理.............................................3 2．1．1傳統(tǒng)成本管理的內(nèi)涵....................................3 2．1．2傳統(tǒng)成本管理的現(xiàn)狀....................................4 2．1．3傳統(tǒng)成本計算法的缺陷..................................5 2．2作業(yè)成本管理.............................................5 2．2．1作業(yè)管理..............................................5 2．2．2作業(yè)成本法的基本概念..................................7 2．2．3作業(yè)成本法的產(chǎn)生及應(yīng)用................................9 2．2．4 作業(yè)成本法的計算.....................................10 2．3作業(yè)成本管理與傳統(tǒng)成本管理對比研究......................12 第三章 滄州煉油廠作業(yè)成本管理模式...........................13 3．1滄州煉油廠概況..........................................13 3．2煉油企業(yè)的生產(chǎn)特點......................................14 3．3滄煉的組織結(jié)構(gòu)..........................................15 3．4滄煉作業(yè)成本管理模式的應(yīng)用..............................15 3．4．1模擬法人獨立會計核算系統(tǒng)的確立.......................15 3．4．2模擬法人獨立會計核算系統(tǒng)的職責和分工.................16 3．4．3模擬法人獨立會計核算體系的核算依據(jù)...................17 3．4．4模擬法人獨立會計核算體系的核算內(nèi)容...................18 3．4．5模擬法人獨立會計核算體系的核算方法...................19 3．4．6模擬法人獨立會計核算體系的控制考核...................22 3．5模擬法人獨立會計核算體系的運行..........................22 3．6模擬法人獨立會計核算系統(tǒng)的運行實例......................23 第四章 滄煉作業(yè)成本管理模式的實施效果及借鑒.................28 4．1滄煉作業(yè)成本管理模式的實施效果..........................28 4．2滄煉模擬法人獨立會計核算體系的改進......................29 4．2．1建立虛擬核算中心.....................................30 4．2．2確立標準成本體系.....................................31 4．3滄煉作業(yè)成本管理模式的借鑒..............................33 附圖表......................................................36 感謝 參考文獻 摘 要 隨著全球經(jīng)濟環(huán)境的巨大變化，科學技術(shù)的重大突破以及管理方法和制度的不斷創(chuàng)新 與變革，傳統(tǒng)的成本管理模式已經(jīng)很難與之相適應(yīng)，這就要求從根本上解決傳統(tǒng)的成本 管理存在的問題。在我國，成本管理大部分仍是立足于生產(chǎn)現(xiàn)場管理的傳統(tǒng)成本管理模 式。傳統(tǒng)成本以單一的工時作為制造費用分配的基準，必然導致產(chǎn)量高、技術(shù)復雜程度 低的產(chǎn)品成本偏高，而產(chǎn)量低、技術(shù)復雜程度高的產(chǎn)品成本偏低，從而不能真實反映產(chǎn) 品的成本信息，不利于決策層做出正確的決策。傳統(tǒng)的成本管理以產(chǎn)品為中心，難以落 實作業(yè)的成本責任，不利于建立企業(yè)生產(chǎn)經(jīng)營全過程的責任制。傳統(tǒng)的成本管理難以對 作業(yè)的效績進行評價，不但不利于資源消耗的監(jiān)督和節(jié)約，而且也難以建立激勵與約束 相結(jié)合的經(jīng)營機制。解決這一問題最有效的方法就是進行成本管理的創(chuàng)新，通過學習西 方現(xiàn)代成本管理模式，建立新的作業(yè)成本管理體系，進一步改革和完善成本管理體制。 作業(yè)成本管理以顧客為終點，把企業(yè)分解為一系列作業(yè)的集合，根據(jù)后一項作業(yè)的需 求來決定企業(yè)內(nèi)部每一項作業(yè)的消耗量，并通過改善企業(yè)各項作業(yè)的效率及質(zhì)量來提高 企業(yè)效益，因而與需求拉動型生產(chǎn)方式相適應(yīng)。同時作業(yè)成本管理以作業(yè)成本為對象， 重點放在每一作業(yè)的完成及其所耗費的資源上，可極大地增強成本意識，有利于管理人 員了解成本是何時、何地和如何產(chǎn)生的，進而有效地控制成本。作業(yè)成本管理非常重視 產(chǎn)品設(shè)計和質(zhì)量成本管理，力求根據(jù)技術(shù)與經(jīng)濟相統(tǒng)一的原則，不斷改進產(chǎn)品設(shè)計和工 藝設(shè)計，重新配置有限的資源，把資源分配到能增加產(chǎn)品價值的作業(yè)上去，以達到不斷 改善企業(yè)價值鏈的目的。因此，實施作業(yè)成本管理，將使現(xiàn)代企業(yè)的新產(chǎn)品開發(fā)能力和 市場應(yīng)變能力有一個大的提高，增強其在國際市場上的生存能力。另外作業(yè)成本管理以 作業(yè)為單位進行責任成本的考核，既達到了實行責任成本的目的，同時又發(fā)揮了企業(yè)員 工的積極性、創(chuàng)造性和合作精神。以作業(yè)為單位，各作業(yè)職工的獎懲與其作業(yè)責任成本 掛鉤，從而使各作業(yè)職工齊心協(xié)力，尋求降低作業(yè)成本的途徑，有利于作業(yè)方式的改進 ，作業(yè)質(zhì)量和作業(yè)效率的提高。 目前，作業(yè)成本法在我國的應(yīng)用研究剛剛起步，更多的是作業(yè)計算的應(yīng)用。而作為一 種成本管理模式，其在企業(yè)控制、決策方面作用的研究則更少。因此，適應(yīng)企業(yè)經(jīng)營環(huán) 境的巨大變化，在提供精細、準確成本信息的同時，更好的發(fā)揮其在控制、決策方面作 用的研究，顯得更為迫切、更為重要。 本論文主要采用規(guī)范研究與案例研究相結(jié)合的方法，通過傳統(tǒng)成本管理理論和作業(yè)成本 管理理論的比較，引入了作業(yè)成本管理模式的研究。全文在介紹作業(yè)理論和作業(yè)成本管 理理論的基礎(chǔ)上，對滄州煉油廠作業(yè)成本法的實施進行了深入研究，提出了相應(yīng)的改進 完善措施。滄州煉油廠以作業(yè)成本法為主線，建立起模擬法人獨立會計核算系統(tǒng)。通過 實行獨立核算，在企業(yè)內(nèi)部模擬市場化運作，把跟蹤市場價格機制引入到企業(yè)的各個生 產(chǎn)經(jīng)營環(huán)節(jié)和各個基層單位，通過月度的內(nèi)部核算，使各個單位的生產(chǎn)經(jīng)營情況一目了 然，促進各個單位緊緊圍繞責任利潤，成本控制加強各項日常管理工作，努力降低消耗 ，增收節(jié)支，提高各項經(jīng)濟技術(shù)指標。 通過對滄州煉油廠成功地實施作業(yè)成本管理模式實例的剖析，文章認為，企業(yè)在構(gòu)建 作業(yè)成本管理模式的過程中應(yīng)做好思想意識準備工作，成本管理的全員化，健全內(nèi)部控 制制度，明確責任中心，實施合理有效的內(nèi)部獎懲制度，并結(jié)合行業(yè)、企業(yè)自身特點， 不斷進行成本管理模式的改革創(chuàng)新。實施作業(yè)成本法，不是對傳統(tǒng)成本法的完全拋棄， 而應(yīng)是有益的吸收，是兩者有機的結(jié)合。作業(yè)成本法的有效實施不僅可以提供準確、細 致的成本核算信息，還可在成本控制、經(jīng)營決策方面發(fā)揮重要作用。 【關(guān)鍵詞】作業(yè)成本法 作業(yè)成本管理 成本動因 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 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 thorough study 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 simulat...
作業(yè)成本管理模式及其應(yīng)用研究