剖析作業(yè)成本法理論及在中國的應(yīng)用

目 錄

封面（中文）………………………………………………………………………… 1
封面（英文）………………………………………………………………………… 2
論文審題表  ………………………………………………………………………… 3
論文評定表  ………………………………………………………………………… 4
目錄  ………………………………………………………………………………… 5
論文摘要（中文）…………………………………………………………………… 6
論文摘要（英文）…………………………………………………………………… 7
一、引言……………………………………………………………………………… 8
二、作業(yè)成本法理論                                         
1. 作業(yè)成本法產(chǎn)生背景及主要內(nèi)容…………………………………………… 8
2. 對作業(yè)成本法的評價………………………………………………………… 8
三、作業(yè)成本法在中國的應(yīng)用                                           
1.研究作業(yè)成本應(yīng)用的現(xiàn)實意義…………………………………………………9
2.作業(yè)成本法的應(yīng)用條件…………………………………………………………9
3.ABC在國內(nèi)的應(yīng)用現(xiàn)狀…………………………………………………………9
4.通過對北京華德公司案例分析ABC在中國企業(yè)的應(yīng)用狀況及前景………10
參考文獻(xiàn)………………………………………………………………………………13

摘 要
隨著我國加入WTO，企業(yè)所面臨的內(nèi)、外部環(huán)境發(fā)生了巨大的變化，外部競爭加劇，內(nèi)部技術(shù)更新加速，對企業(yè)經(jīng)營決策提出了更高的要求。企業(yè)要與時俱進(jìn)必須從加強(qiáng)內(nèi)部管理入手，降低成本，提升市場競爭力和盈利能力。
作業(yè)成本法正是適應(yīng)新的環(huán)境產(chǎn)生的以作業(yè)管理為核心的管理思想。作業(yè)成本法突破了傳統(tǒng)管理會計的局限性，使成本信息更科學(xué)，產(chǎn)銷決策更合理，能夠更有效的實現(xiàn)責(zé)任會計目標(biāo)。
西方企業(yè)對于作業(yè)成本法的成功應(yīng)用證明作業(yè)成本法是先進(jìn)而有效的管理會計方法。但是任何管理理論和方法的應(yīng)用都會受到企業(yè)內(nèi)外各種環(huán)境因素的制約。所以本文將從作業(yè)成本法的實質(zhì)及我國作業(yè)成本法應(yīng)用環(huán)境的分析來討論其在我國企業(yè)中應(yīng)用的相關(guān)問題?？傮w看來，我國企業(yè)所面臨的環(huán)境與西方發(fā)達(dá)國家大不一樣，所以目前在我國企業(yè)有意識地、整體地應(yīng)用作業(yè)成本法的數(shù)量很少，只能結(jié)合本企業(yè)特點靈活運(yùn)用作業(yè)成本法體現(xiàn)的先進(jìn)管理思想，改善企業(yè)管理。同時，防止一些在應(yīng)用作業(yè)成本法過程中普遍存在的問題。

關(guān)鍵詞：作業(yè)；成本動因；作業(yè)鏈
 
ABSTRACT

After our entry into WTO,the firms have to face the new environment both  in China and abroad.The environment has changed dramatically.Also,competition becames sever.Furthermore,the old technology has been displaced swiftly.So,the company needs better decisions.
 ABC is the very management system that can adapt to new manufacturing environgment.Its central concept is acativity management.ABC abandons all the disadvantages in the traditional management accounting,which brings more scientific information of cost and more reasonable decision on production or sale,and what is the most important is that it makes the goal of responsible accounting true.
The application in companies in the west proves that ABC is an effective accounting management method.But we should consider all kinds of environmental elements when we use any management theorises and techniques.So,In this thesis,we will discuss the nature of ABC and some problems in the process of ABC’s practice.Largely,compared with the foreign business,our enterprises are facing a completely different environment. As a result,we can’t apply ABC to our company entirely.What we can do is using flexibly advanced idea about management and considering the company’s characteristics.

Keywords: activity; cost drivers; activity chain