作业成本管理模式及其应用研究
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，可极大地增强成本意识，有利于管理人 员了解成本是何时、何地和如何产生的，进而有效地控制成本。作业成本管理非常重视 产品设计和质量成本管理，力求根据技术与经济相统一的原则，不断改进产品设计和工 艺设计，重新配置有限的资源，把资源分配到能增加产品价值的作业上去，以达到不断 改善企业价值链的目的。因此，实施作业成本管理，将使现代企业的新产品开发能力和 市场应变能力有一个大的提高，增强其在国际市场上的生存能力。另外作业成本管理以 作业为单位进行责任成本的考核，既达到了实行责任成本的目的，同时又发挥了企业员 工的积极性、创造性和合作精神。以作业为单位，各作业职工的奖惩与其作业责任成本 挂钩，从而使各作业职工齐心协力，寻求降低作业成本的途径，有利于作业方式的改进 ，作业质量和作业效率的提高。 目前，作业成本法在我国的应用研究刚刚起步，更多的是作业计算的应用。而作为一 种成本管理模式，其在企业控制、决策方面作用的研究则更少。因此，适应企业经营环 境的巨大变化，在提供精细、准确成本信息的同时，更好的发挥其在控制、决策方面作 用的研究，显得更为迫切、更为重要。 本论文主要采用规范研究与案例研究相结合的方法，通过传统成本管理理论和作业成本 管理理论的比较，引入了作业成本管理模式的研究。全文在介绍作业理论和作业成本管 理理论的基础上，对沧州炼油厂作业成本法的实施进行了深入研究，提出了相应的改进 完善措施。沧州炼油厂以作业成本法为主线，建立起模拟法人独立会计核算系统。通过 实行独立核算，在企业内部模拟市场化运作，把跟踪市场价格机制引入到企业的各个生 产经营环节和各个基层单位，通过月度的内部核算，使各个单位的生产经营情况一目了 然，促进各个单位紧紧围绕责任利润，成本控制加强各项日常管理工作，努力降低消耗 ，增收节支，提高各项经济技术指标。 通过对沧州炼油厂成功地实施作业成本管理模式实例的剖析，文章认为，企业在构建 作业成本管理模式的过程中应做好思想意识准备工作，成本管理的全员化，健全内部控 制制度，明确责任中心，实施合理有效的内部奖惩制度，并结合行业、企业自身特点， 不断进行成本管理模式的改革创新。实施作业成本法，不是对传统成本法的完全抛弃， 而应是有益的吸收，是两者有机的结合。作业成本法的有效实施不仅可以提供准确、细 致的成本核算信息，还可在成本控制、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 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...
作业成本管理模式及其应用研究