作业成本管理模式及其应用研究.docx

1、作业成本管理模式及其应用研究目 录第一章 绪论.11 1作业成本管理研究的背景及意义.112研究思路及研究框架.3第二章 作业成本管理模式.321传统成本管理.3211传统成本管理的内涵.3212传统成本管理的现状.4213传统成本计算法的缺陷.522作业成本管理.5221作业管理.5222作业成本法的基本概念.7223作业成本法的产生及应用.9224 作业成本法的计算.1023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.1331沧州炼油厂概况.1332炼油企业的生产特点.1433沧炼的组织结构.1534沧炼作业成本管理模式的应用.15341模拟法人独立会计核算

2、系统的确立.15342模拟法人独立会计核算系统的职责和分工.16343模拟法人独立会计核算体系的核算依据.17344模拟法人独立会计核算体系的核算内容.18345模拟法人独立会计核算体系的核算方法.19346模拟法人独立会计核算体系的控制考核.2235模拟法人独立会计核算体系的运行.2236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.2841沧炼作业成本管理模式的实施效果.2842沧炼模拟法人独立会计核算体系的改进.29421建立虚拟核算中心.30422确立标准成本体系.3143沧炼作业成本管理模式的借鉴.33附图表.36参考文献 摘 要随着全球经济环

3、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

4、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

5、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

6、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

7、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 Ab

8、stractThe 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

9、 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

10、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 righ

11、t 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 performa

12、nce, 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 n

13、ew 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 a

14、ctivity 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 con

15、sumption 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 qua

16、lity 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 managemen

17、t will greatly improve the enterprises 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 e

18、mployees 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

19、 the activitys 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 rol

20、e 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 act

21、ivity-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 Refin

22、ery, 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

23、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

24、 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 e

25、nterprises, 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, an

26、d 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

27、important role in cost control and management decision making. Key words： Activity-based cost Activity cost management cost driverTitle: A Tentative Study on the Activitybased Cost Management Pattern and its Application in Enterprise Management第一章 绪论11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

28、要指标。企业成本的控制和改善是企业管理者永恒的目标。目前，经济环境和经营环境条件的变化对成本管理提出了更高的要求。 社会经济的发展促使新产业不断涌现，当今新产业社会潮流总体上具有流动化（包括劳动力流动化、资本流动化）、跨行业化、个性化、国际化和信息化五大基本特征。同时，社会市场由卖方市场向买方市场转化，这直接表现在产品需求多样化、个性化上，从而使产品生命周期缩短，并促使企业进行进一步的市场细分。为了向不同顾客提供不同产品，企业就要使自身具有广泛的适应性，或者说是具有生产运营的弹性，“弹性制造系统”应运而生。企业中生产自动化的实现需要两大因素：其一是作为硬件要素的弹性制造系统(Flexible

29、manufacturing system ，FMS)，它实质上是需求多元化、产品生命周期缩短以及市场细分化要求的产物，是为了适应市场中的小批量多品种而存在的；其二是作为软件要素的技术信息系统，技术信息系统的主要手段有计算机辅助设计（Computer-aided design，CAD）、计算机辅助制造（Computer-aided manufacturing，CAM），以及计算机辅助测试（Computer-aided testing，CAT）。自此，以“计算机集成制造系统”（Computer-integrated manufacturing system，CIMS）为标志，企业进入了生产经营的新时代CIM时代。 CIMS的出现给企业的成本计算带来了最直接、最重大的影响。首先，成本构成发生了明显的变化。直接人工大幅度减少，制造费用直线上升。高度自