我国企业作业成本法的应用研究
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摘要
本文从权变观念、整合观念及实用观念出发，运用定性分析与定量分析相结合的方法对作业成本法应用理论进行了较为系统的研究，提出了相关理论的应用与方法的改进。本文从会计层面和技术层面对作业成本计算方法的进行了解析。对作业成本法的应用基础进行了改进，提出了作业成本法的引导模型，给出了作业成本法的选择流程。提出了通用成本性态模型在应用上的改进，运用简化的多层贡献毛益法，构造了多品种量本利分析模型，对多层次作业成本模型进行了改进。本文从与企业战略目标相结合的视角，系统分析了平衡计分卡与作业预算内在的机理，将平衡计分卡、作业预算及作业管理最终和企业的战略同企业日常运营活动联系起来，给出了基于作业预算的成本管理纵向整合的实施程序，对标准成本系统进行了改进，提出作业基础标准成本系统，对其中的难点标准资源消耗量的确定进行了研究。对于作业基础预算中最为关键的最佳销量的预测环节，构建企业各种产品／服务的需求函数，建立了产品组合利润函数，求出最佳销量组合。为了更好地发挥作业成本法的优越性，系统地研究了作业成本法与相关理论的融合，与经济增加值、平衡计分卡及制约理论的相互融合。
在案例研究中，以某变压器有限公司JS厂为研究对象，对企业现行成本计算系统进行了量化评估，建立了JS厂作业成本法的简化的引导模型。以苏北某家采用JIT的先进制造企业ZW公司为例，运用改进的多层次成本作业模型以及多种产品组合基于作业成本的量本利分析模型，计算了各个作业的剩余能力引起的资源浪费，得出了各产品的保本点与保本保利点。以YDB公司为例，对ABC—EVA整合系统进行了运用，同时，以ZW公司为研究对象，利用约束条件下作业成本法的改进方法，进行了实例模拟，得出了符合实际的成本信息。
Based on the concepts of flexibility in tactics, integration and system, the paper makes a relatively systemic research of activity cost theory and its application by means of combination of qualitative analysis and quantitative analysis and brings forward application and method improvement of the relevant theory. First, the paper analyzes the activity costing method from aspects of accounting and technology, improves its application basis, puts forward its pilot model and presents its choice flow chart. The improvement of universal cost model in application is advanced, namely using a reduced multilevel price margin approach to construct a simple model of multiple-variety cost-volume-profit analysis so as to improve the model of activity cost. Secondly, the paper makes a systematic analysis of the intrinsic mechanism between balanced Scoreboard and activity-based budgeting, linking balanced Scoreboard, activity-based budgeting, activity-based management and the enterprise's strategy to the enterprise's daily operations, builds a frame of vertical integration of cost control system based on activity-based budgeting, improves the standard cost system, presents activity based costing system and makes a study of the difficulty — standard amount of resource expenditure. In addition, the paper creates the activity-based budgeting base model that is, for the most vital optimal sales volume prediction, to construct the demand function of various enterprise products/services, to develop the profit function of product mix and determine the optimal sales volume mix. Furthermore, the paper makes a systemic research of the mutual merge of activity cost and relevant theories such as economy value added, balanced Scoreboard and theory of constraints in order to bring advantages of activity cost into play better. In case study, take a transformer corporation JS as the subject, quantify and evaluate its current costing system, building the simplified pilot model of activity cost of JS company. In addition, take ZW Company, an advanced manufacturing enterprise using JIF for example, count wasting of resources caused by each activity's surplus capacity and obtain breakeven point and breakeven margin. Furthermore, take YDB company for example and make use of ABO—EVA integration system. At the same time take ZW Company as the subject, make use of improvement method of activity cost under constraint conditions, simulate living examples and result in truthful cost information.
在案例研究中，以某变压器有限公司JS厂为研究对象，对企业现行成本计算系统进行了量化评估，建立了JS厂作业成本法的简化的引导模型。以苏北某家采用JIT的先进制造企业ZW公司为例，运用改进的多层次成本作业模型以及多种产品组合基于作业成本的量本利分析模型，计算了各个作业的剩余能力引起的资源浪费，得出了各产品的保本点与保本保利点。以YDB公司为例，对ABC—EVA整合系统进行了运用，同时，以ZW公司为研究对象，利用约束条件下作业成本法的改进方法，进行了实例模拟，得出了符合实际的成本信息。
Based on the concepts of flexibility in tactics, integration and system, the paper makes a relatively systemic research of activity cost theory and its application by means of combination of qualitative analysis and quantitative analysis and brings forward application and method improvement of the relevant theory. First, the paper analyzes the activity costing method from aspects of accounting and technology, improves its application basis, puts forward its pilot model and presents its choice flow chart. The improvement of universal cost model in application is advanced, namely using a reduced multilevel price margin approach to construct a simple model of multiple-variety cost-volume-profit analysis so as to improve the model of activity cost. Secondly, the paper makes a systematic analysis of the intrinsic mechanism between balanced Scoreboard and activity-based budgeting, linking balanced Scoreboard, activity-based budgeting, activity-based management and the enterprise's strategy to the enterprise's daily operations, builds a frame of vertical integration of cost control system based on activity-based budgeting, improves the standard cost system, presents activity based costing system and makes a study of the difficulty — standard amount of resource expenditure. In addition, the paper creates the activity-based budgeting base model that is, for the most vital optimal sales volume prediction, to construct the demand function of various enterprise products/services, to develop the profit function of product mix and determine the optimal sales volume mix. Furthermore, the paper makes a systemic research of the mutual merge of activity cost and relevant theories such as economy value added, balanced Scoreboard and theory of constraints in order to bring advantages of activity cost into play better. In case study, take a transformer corporation JS as the subject, quantify and evaluate its current costing system, building the simplified pilot model of activity cost of JS company. In addition, take ZW Company, an advanced manufacturing enterprise using JIF for example, count wasting of resources caused by each activity's surplus capacity and obtain breakeven point and breakeven margin. Furthermore, take YDB company for example and make use of ABO—EVA integration system. At the same time take ZW Company as the subject, make use of improvement method of activity cost under constraint conditions, simulate living examples and result in truthful cost information.
引文
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