作業(yè)成本法在xx廠生產(chǎn)成本控制中的應(yīng)用

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摘要：產(chǎn)品成本信息是產(chǎn)品定價、選擇產(chǎn)品組合以及有效進(jìn)行產(chǎn)品成本控制的依據(jù)，然而現(xiàn)今我國的制造企業(yè)中，產(chǎn)品的成本結(jié)構(gòu)發(fā)生巨變，制造費用占產(chǎn)品譆@殺鏡謀壤蠓岣擼庵智榭魷攏車某殺競慫鬩鹽薹閆笠刀猿殺咀既沸緣男棖?，为此，作尹h殺痙ㄓυ碩?。尽管国外官懼k饕黨殺痙ǖ鈉笠凳凳┮丫冉掀占?，葰g夜鬧圃炱笠抵兇饕黨殺痙ǖ撓τ沒共歡?，詮闹R狽嚀宓鈉笠凳凳┌咐牟慰?。本文译s汛錒獾鏢03廠實施ABC的實例為其他企業(yè)的實施提供參考。
本文首先在比較作業(yè)成本法與傳統(tǒng)成本法的基礎(chǔ)上，闡明了作業(yè)成本法對成本控制的優(yōu)勢，介紹了作業(yè)成本法的相關(guān)理論。其次，重點研究了友達(dá)光電公司的作業(yè)成本法實例，通過闡述該公司ABC實施的邏輯，針對具體產(chǎn)品系列，進(jìn)行ABC與傳統(tǒng)成本核算的對比，突出了ABC法的應(yīng)用價值。最后通過分析公司ABC成功實施，給出了ABC法實施的條件。研究結(jié)論可為我國制造企業(yè)如何利用ABC法進(jìn)行成本控制提供了理論依據(jù)和現(xiàn)實的實例。
關(guān)鍵詞：制造企業(yè)；成本控制；作業(yè)成本法；比較研究


Abstract: Product cost information is product pricing, product mix and effectively choose products based on cost control, but today our manufacturing enterprises, the cost structure of the product changed dramatically, manufacturing costs account for a substantial increase in the proportion of the total cost of the product, in this case, traditional cost accounting has been unable to meet the business needs of the cost of accuracy, for costing emerged. Although foreign companies regarding the implementation of activity-based costing have been more popular, however, the application of China's manufacturing enterprises costing not more, from the lack of a specific reference to the case enterprises. In this paper, the implementation of ABC in AUO S03 factory provides a reference for the implementation of other companies.
Firstly, on the basis of comparison with the traditional cost and Costing method, based on the operating cost method to clarify the advantages of cost control, introduced the theory of activity-based costing. Secondly, the focus on the AUO’s Costing instance, by describing the implementation of the company's ABC logic for specific product lines, comparing ABC and traditional costing, highlighting the value of ABC. Finally, analyzing the successful implementation of the company ABC gives the conditions of implementation of the ABC method. Conclusions can provide a theoretical basis and practical examples of how manufacturers use the ABC method of cost control.
Keywords: manufacturing companies; cost control; Activity-Based Costing; Comparative Study


目 錄
第一章 緒論 1
1.1研究背景及問題提出 1
1.2研究目的及意義 1
1.3國內(nèi)外相關(guān)研究綜述 2
1.3.1國內(nèi)相關(guān)研究綜述 2
1.3.2國外相關(guān)研究綜述 3
1.4研究的主要內(nèi)容 4
第二章 作業(yè)成本法相關(guān)理論 6
2.1傳統(tǒng)成本分析與作業(yè)成本分析的比較 6
2.1.1傳統(tǒng)成本法與作業(yè)成本法的區(qū)別 6
2.1.2傳統(tǒng)成本法與作業(yè)成本法的聯(lián)系 7
2.2作業(yè)成本法基本原理 8
2.3實施ABC法的基本原理 9
2.4 本章小結(jié) 9
第三章 友達(dá)光電S03廠基于ABC的成本控制現(xiàn)狀 10
3.1公司簡介 10
3.2公司ABC實施邏輯 10
3.3結(jié)合具體產(chǎn)品的實例分析 10
3.4不同核算模式下的間接費用比較分析 18
3.5 本章小結(jié) 19
第四章 管理啟示及應(yīng)用推廣 20
4.1公司成功實施ABC的條件 20
4.2 ABC在我國制造企業(yè)推廣的可行性分析 20
4.3保障ABC實施的措施 22
4.4 本章小結(jié) 23
第五章 結(jié)論與展望 24
致 謝 25
參考文獻(xiàn)： 26