作业成本法在企业成本控制中的应用

摘要I摘要在竞争激烈的市场经济条件下，企业要想谋求生存与发展，除在技术、资本等方面领先外，管理也会越来越重要。成本控制是企业管理的重要环节，成本控制的直接结果是降低成本，提升企业管理水平，增强企业核心竞争力，成本控制的好坏直接影响企业的决策。在现代市场环境下，传统成本控制的局限性日趋明显，越来越不适应企业的管理决策，于是本文提出了在作业成本法这一技术支持下的成本控制思想，弥补了传统成本控制的缺陷。首先，本文阐述了作业成本理论、作业成本核算要素、作业成本基本原理以及计算步骤，然后，叙述了传统成本控制的局限性和作业成本控制的优越性，描述了作业成本法在成本控制应用中遇到的问题和解决建议，还运用实证案例来说明作业成本法在企业中的应用，最后总结作业成本法在企业成本控制中的应用前景。关键词：作业成本法企业成本控制应用ABSTRACTIIABSTRACTInthehighlycompetitivemarketeconomy,enterprisesaretoseeksurvivalanddevelopment,inadditiontothetechnical,capitalandsolead,themanagementwillbeincreasinglyimportant.Costcontrolisanimportantpartofenterprisemanagement,costcontrolisadirectresultoflowercosts,improvethemanagementlevelandenhancetheircorecompetitiveness,costcontrol,adirectimpactoncorporatedecision-making.Inthemodernmarketenvironment,thelimitationsoftraditionalcostcontrolhasbecomemoreevident,moresuitedenterprisemanagementdecision-making,sothispaper,theoperatingcostofthistechnicalsupportcostcontrolideas,tomakeupfortheshortcomingsoftraditionalcostcontrol.Firstofall,inthepaperthetheoryofoperationcost,operationcostaccountingfactors,operatingcostsofthebasicprinciplesandcalculationsteps,andthendescribesthelimitationsoftraditionalcostcontrolandoperationalcostcontrol,thesuperiorityoftheoperatingcostmethoddescribedintheapplicationofcostcontrolproblemsandsettlementproposals,butalsotheuseofempiricalcasetoillustratetheoperatingcostmethodintheenterpriseapplicationsand,finally,CostinginCostControlintheapplication.Keywords:activity-basedcostingapplicationofcostcontrol目录i目录前言..............................................................................................................................11作业成本法概述....................................................................................................21.1作业成本理论..............................................................................................21.1.1科勒思想............................................................................................21.1.2乔治-斯托布斯思想..........................................................................31.1.3卡普兰思想........................................................................................41.2作业成本要素..............................................................................................51.2.1资源（Resource）.............................................................................51.2.2作业（Activity）...............................................................................61.2.3成本对象（Costobject）..................................................................61.2.4成本动因（CostDriver）.................................................................61.2.5分配路径（Distributionpath）.........................................................61.2.6会计期间（Accountingperiod）......................................................71.2.7组织层次（Organizationallevel）...................................................71.3作业成本法的基本原理..............................................................................71.3.1确认使用资源的作业，归集作业成本............................................81.3.2选择成本动因....................................................................................81.3.3计算单位作业成本............................................................................91.3.4将各个作业中心的成本分配到最终产品或服务上........................92传统成本控制的局限性与作业成本控制的优越性..........................................102.1传统成本控制的局限性............................................................................102.1.1不能满足企业实行全面成本管理的需要......................................102.1.2传统成本控制在制定耗费标准时，其采用的标准成本与现代管理思想相抵......................................................................................................102.1.3传统成本控制容易造成成本费用信息的扭曲..............................11目录ii2.1.4传统成本控制业绩考核指标不恰当..............................................112.2作业成本控制的优越性............................................................................112.2.1提供相对准确的成本信息..............................................................112.2.2作业成本控制是对产品整个生命周期的成本进行控制..............112.2.3作业成本信息可以有效地改进企业战略决策..............................122.2.4能够提高产品的竞争力..................................................................122.2.5便于企业绩效考核..........................................................................123作业成本法在企业成本控制中应用..................................................................14遇到的问题及成因分析............................................................................................143.1实施作业成本法遇到的环境问题...........................................................143.1.1企业内部环境问题........................................................................143.1.2企业外部环境问题........................................................................143.2实施作业成本法遇到的技术问题..........................................................153.2.1技术基础........................................................................................153.2.2会计电算化状况............................................................................153.3实施作业成本法遇到的人员素质问题...................................................153.4作业成本法本身存在的问题.......................