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管理会计方法的探讨—作业成本法及其在企业中的应用

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摘    要
当代,随着科学的不断进步和经济的迅速发展,一些制造企业已经开始实行自动化生产、电脑辅助设计、电脑辅助制造,这些高度自动化的先进制造企业带来了先进的管理思想和管理技术。在新环境和新形势下,一些传统的管理会计的方法已经不能适应企业发展的要求,面对这种情况,需要依靠新的方法和技术去解决生产经营中面临的问题。而作业成本法在先进制造企业中的应用正好适应了这一发展的要求。
   目前,作业成本法在我国企业中的应用日益显得突出,但是其应用还不是很广泛。本文就管理会计方法中的作业成本法作以详细探讨。首先,从作业成本法的基本理论入手,对该方法的内涵、特点以及实施的基本步骤进行了分析,有了初步的了解。作为管理会计的一种新的先进的方法,最重要的是要在企业中得以实际的运用。其次分析了作业成本法在企业中应用的总体状况、适用条件、可行性以及应用中应注意的问题几个方面,说明企业应该如何具体更好的实施这种先进的管理会计方法。只有找到问题产生的根源,才能很好的解决问题,有效地实施,从而为企业服务,创造更多的价值,实现最终的财务目标。

关键词: 管理会计,作业成本法,作业

Search of Managerial Accounting Method
Abstract
Today, in the wake of the swift development of scientific knowledge and economy continuously progress, some manufacture the business to have start putting into practice automation manufacture, the design is assisted by the computer, the computer is supplementary manufacture, the well-developed fabrication business of these high automations brought well-developed managerial ideas and the managerial technique . Be living in the fresh environment and the fresh condition, some the tradition managerial accounting method means can not adapt to the business development demands, confront this kind of situation, need to depend fresh means and technique to resolve to give birth to the problem that in the management is confronted with. Application that but the activity-based costing is living in the well-developed fabrication business exactly adapted to this the development demand.
Recently, activity-based costing has planned more important role in our enterprise, but it is not use widely. There has a research about managerial accounting of activity-based costing in the paper. The original managerial accounting method, especially adjusting the activity-based costing acts as detailed probes into. First, the fundamental theory through the activity-based costing is begrimed with, to that the means connotation. The analysis has been underway to the fundamental move of distinguishing feature along with implementation, there was the preliminary comprehension. As managerial accounting one kind of fresh first-in means, in the most significant is will the be living business may be actual the application. Second analyzing the activity-based costing is living the total situation which in the business used, term is applicable. The problem ought to pay attention to in feasible quality along with the application several respect directions business should be how concrete better implements this kind of well-developed managerial accounting method. Merely find problem the person, who comes into being the source, can be very good the settlement problem, effectively implement, thereby in the interest of the business serves, produce even more value, achieve the ultimate financial affairs tarter.

Key Words:  Managerial accounting, Activity-based costing, Activity

目    录   19000字
1  绪论    1
2  管理会计含义    4
3  管理会计的方法    6
4  作业成本计算    8
4.1  作业成本计算的基本理论    8
4.1.1  作业成本法的涵义    8
4.2  作业成本计算的特点    9
4.3  作业成本计算的基本步骤    10
5  作业成本法的应用    12
5.1 作业成本法在我国企业中应用的总体状况    12
5.2  作业成本法在企业中的适用条件    12
5.3  我国先进制造企业具有应用作业成本法的可行性    13
5.4  案例:作业成本法在新兴电瓷厂的应用    13
5.4.1  分析企业的内外部环境,制定竞争战略    14
5.4.2  进行成本动因分析,有步骤地实施作业成本计算法    14
5.4.3  运用价值链分析,与上下游企业实现双赢    15
5.5  在我国企业中推广作业成本法应注意的问题    16
5.5.1  作业成本法的实施情况    16
5.5.2  企业推行作业成本法,必须结合自身的具体情况    16
结论    18
致谢    19
参考文献    20
附录    21

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