作业成本法在热电联产企业的应用研究
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摘要
热电联产企业作为既节能又环保的企业,在各国政策和法律中都享有极高的支持度,然而其发展现状并不乐观,如热电联产企业的产品电与热作为特殊商品,其定价模式仍由政府决定,企业没有自主权,然而煤炭及原材料价格却随市场大幅波动,使得成本上升而销售价格难以提高;由于企业选址靠近市区,与大型电力企业相比,规模较小、建设成本较高;电热产品供大于求的市场环境导致需求明显下降,前景不容乐观;此外,国家节能减排的执行力度也越来越大,增大了热电联产企业的环保成本。为了改变热电联产企业成本管理现状,提升企业竞争力,本文进行了作业成本法在热电联产企业的应用研究。论文主要内容包括:阐述作业成本法的国内外研究现状;进行作业成本法相关理论分析及热电联产企业传统作业成本法的应用与分析,在对已实施和未实施作业成本法的热电联产企业调研基础上,结合其行业特色和生产经营管理特点,重点对热电联产企业传统作业成本法应用目标、应用条件和关键成功点及困惑进行分析,为使热电联产企业作业成本法的应用得到提升,引入时间驱动作业成本法;通过热电联产企业时间驱动作业成本法的着眼点及难点分析,从准备工作,数据定义、获取与分析,建立试验模型,方案扩展四个阶段进行了热电联产企业时间驱动作业成本法的应用方案设计;最后以华电淄博热电有限公司锅炉检修分厂作为案例,进行了时间驱动作业成本法在热电联产企业应用的验证。
本论文进行的作业成本法在热电联产企业的应用研究中,引入的时间驱动作业成本法在国外理论界与实务界的发展应用逐渐趋向完善和成熟,而我国目前开展的作业成本法相关研究大都处于传统作业成本法阶段,了解和运用时间驱动作业成本法的并不多,因此本文进行的热电联产企业时间驱动作业成本法的应用设计,不但可以满足热电联产企业成本管理等方面的需要,而且也为其他企业运用作业成本法提供科学有效的参考依据。
As an energy-saving and environmental protection enterprise, Combined Heat and Power has extremely high support in countries policies and laws. However, the development situation which CHP faces is not optimistic. Such as constantly rising costs and difficult of improvement of sales price caused by the game of the market and plan; weak competition ability caused by small scale; falling demand caused by the change of product market environment, etc. For a change in the cost management status to promote an enterprise competition ability, this subject will make a research on the application of Activity-Based Costing in CHP. Includes the following content: elaborating domestic and foreign research status quo about ABC; analysis on application of Activity-Based Costing in CHP, investigating the successes and existing problems on activity-based costing method implemented CHP; and on this base, introducing TDABC raised by Robert Kaplan who raises the ABC, then designing a model about application of Activity-Based Costing in co-generation plant from preparation stage, the definition, acquisition and analysis of data stage, test model establishment stage and model broadening; finally to boiler maintenance department in huadian zibo thermoelectric Co., LTD for an experimental department, giving a validation.
The TDABC referred in this thesis, gradually incline to perfect and mature in theoretical and practical circles in foreign. However, the related research about ABC in our country mostly in traditional stage, the TDABC is not realized and applied abroad. Therefore, the model design about the application of ABC in CHP, is not only can satisfy enterprise managers for cost management need, by contrast with the traditional activity-based costing, but also have low cost to implement, improve the feasibility and provide referential experience for application of ABC in other enterprises.
本论文进行的作业成本法在热电联产企业的应用研究中,引入的时间驱动作业成本法在国外理论界与实务界的发展应用逐渐趋向完善和成熟,而我国目前开展的作业成本法相关研究大都处于传统作业成本法阶段,了解和运用时间驱动作业成本法的并不多,因此本文进行的热电联产企业时间驱动作业成本法的应用设计,不但可以满足热电联产企业成本管理等方面的需要,而且也为其他企业运用作业成本法提供科学有效的参考依据。
As an energy-saving and environmental protection enterprise, Combined Heat and Power has extremely high support in countries policies and laws. However, the development situation which CHP faces is not optimistic. Such as constantly rising costs and difficult of improvement of sales price caused by the game of the market and plan; weak competition ability caused by small scale; falling demand caused by the change of product market environment, etc. For a change in the cost management status to promote an enterprise competition ability, this subject will make a research on the application of Activity-Based Costing in CHP. Includes the following content: elaborating domestic and foreign research status quo about ABC; analysis on application of Activity-Based Costing in CHP, investigating the successes and existing problems on activity-based costing method implemented CHP; and on this base, introducing TDABC raised by Robert Kaplan who raises the ABC, then designing a model about application of Activity-Based Costing in co-generation plant from preparation stage, the definition, acquisition and analysis of data stage, test model establishment stage and model broadening; finally to boiler maintenance department in huadian zibo thermoelectric Co., LTD for an experimental department, giving a validation.
The TDABC referred in this thesis, gradually incline to perfect and mature in theoretical and practical circles in foreign. However, the related research about ABC in our country mostly in traditional stage, the TDABC is not realized and applied abroad. Therefore, the model design about the application of ABC in CHP, is not only can satisfy enterprise managers for cost management need, by contrast with the traditional activity-based costing, but also have low cost to implement, improve the feasibility and provide referential experience for application of ABC in other enterprises.
引文
[1]胡亚丽.关于热电联产机组供热价格的研究[D].华北电力大学,2007
[2]徐建东.战略成本管理在热电联产电厂的应用研究[D].苏州大学,2007
[3] Gordon W. Allport. ABC's of scapegoating [J]. Journal of Consulting Psychology, 1949, (4)
[4] George Strauss. Comments on job enrichment: Long on theory, short on practice [J]. Organizational Dynamics, 1974, (3)
[5] Robert E. Kaplan. Trade routes: The manager's network of relationships [J]. Organizational Dynamics, 1984, (12)
[6] Robert W.Cooper, Eric Frost. Human T-Cell leukemia virus type I isolates from Gabon and Ghana[J].Comparative analysis of proviral genomes Virology,1987, (12)
[7] Chris Salafatinos. Modelling resource supply and demand: Expanding the utility of ABC Original Research Article [J]. International Journal of Production Economics, 1996, (7)
[8] Arnick N.A.M. Boons. Product costing for complex manufacturing systems [J]. International Journal of Production Economics, 1998, (8)
[9] Peter M Jones, Anthony M George. Subunit interactions in ABC transporters: towards a functional architecture [J]. FEMS Microbiology Letters, 1999,(10)
[10] Sudhakar Jha, Neelam Dabas, Neerja Karnani. ABC multidrug transporter Cdr1p of Candida albicans has divergent nucleotide-binding domains which display functional asymmetry [J]. FEMS Yeast Research, 2004,(10)
[11] Thomas Jack. Relearning our ABCs: new twists on an old model [J]. Trends in Plant Science, 2001, (7)
[12] Sylvie A. Terlouw, Rosalinde Masereeuw, Frans G.M. Modulatory effects of hormones, drugs, and toxic events on renal organic anion transport [J]. Biochemical Pharmacology, 2003,(3)
[13] R.S. Kaplan and S.R. Anderson. Time-driven activity-based costing [C]. Harvard Business Review, 2004, (11)
[14] Robert S. Kaplan & Steven R. Anderson. Time-Driven Activity-Based Costing, a simpler and more powerful path to higher profits [D]. Harvard Business School Press.2007,(4)
[15]乔忠,王雪雁,魏保平等.作业成本法在中小型企业应用的研究[J].中国农业大学学报,2002, (01)
[16]吴革.关于作业成本法争论的五个焦点问题[J].上海会计,1999,(02)
[17]朱云,陈工孟.作业成本法在香港应用的调查分析[J].2008,(08)
[18]郭海峰.作业成本法在电厂检修维护领域中的应用[D].华北电力大学,2007
[19]忻涛.作业成本法在发电企业的应用研究[D].华北电力大学,2008
[20]孙玉清,朱文娟.电网企业作业成本管理中应把握的重点问题[J].财务与会计杂志,2009
[21]邓亚琼.作业成本管理在火力发电企业的应用研究[D].长沙理工大学,2009
[22]姚旻霏.时间驱动作业成本法与传统作业成本法的区别及改进[J].科技情报开发与经济,2006
[23]陈虹遐.时间驱动标准作业成本法研究[D].天津大学,2007
[24]张宏国.时间驱动作业成本法应用实例分析[J].中国乡镇企业会计,2009
[25]裴学增.时间驱动作业成本法下闲置生产能力管理研究[J].会计之友,2010
[26]中国注册会计师协会.财务成本管理[D].中国财政经济出版社,2010
[27]方伟.作业成本法在我国火电企业的应用[J].中国电力教育,2008,(14)
[28]陈宇学,黎来芳.估时作业成本法[D].商务印书馆出版社,2010,(7)
[29]钱芝网.基于柔性生产的企业物流系统构建与仿真研究[D].江苏大学,2009,(8)
[30]王平心,靳庆鲁,柯大钢等.作业成本法在中国企业的应用探讨[J].中国会计与财务研究,2002,(2)
[31]胡奕明.ABC、ABCM在我国企业的自发形成与发展[J].《会计研究》,2001,(3)
[32] W. Bruggeman and C. De Creus. Sanac inc.: From ABC to time-driven ABC (TDABC)—An instructional case [C]. Journal of Accounting Education, 2008, (3)
[33]张宁.我国作业成本法应用的回顾与展望[J].财会月刊,2005,(10)
[34] K. Stouthuysen and F. Roodhooft. Time-Driven Activity Based Costing in an outpatient clinic environment: development, relevance & managerial impact [C]. Health Policy, 2009, (9)
[35]王平心.作业成本计算理论与应用研究[D].东北财经大学出版社,2001
[36]苗慧娟.作业成本法的运用及应注意的问题[J].冶金财会,2009, (03)
[37] John Shank, Vijay Govindarajan. Value chain Strategic Cost Management[C]. Cost of Management, 1999, (91)
[38] I.A. Metwally. Status review on partial discharge measurement techniques in gas-insulated switchgears/lines[C]. Journal of Electric Power Systems Research (JEPSR), 2004, (01)
[39]杨爱君,杨依华.我国企业推广应用作业成本法探讨[J].商场现代化,2009, (01)
[40]约翰·L·戴利.作业成本管理:定价操作手册[J].经济科学出版社,2007, (0l)
[41] Kaplan and Anderson. The innovation of time-driven activity-based costing [C]. Cost Management, 2007, (2)
[42]田欣欣.作业成本计算法及其对传统管理会计的影响[J].江苏商论,2002,(5)
[43] R.Benato, C.DiMario, H.Koch. High capability application soflonggas-insulated lines in structures [C]. IEEE Transaction on Power Delivery, 2007, (01)
[44] I.A. Metwally. High-voltage power cables plug into the future [C]. IEEE Potentials, 2008, (01)
[45] G. Schoffner, D. Kunze, I. Smith. Gas insulated transmission lines– successful underground bulk power transmission for more than 30 years [C]. 8th IEE International Conference on AC and DC Power Transmission, ACDC, 2006,(8)
[46]潘飞,郭秀娟.作业预算研究[J].会计研究,2004, (11)
[47]康玉梅.作业成本法中作业的确认与分类[J].财会研究,2004,(9)
[2]徐建东.战略成本管理在热电联产电厂的应用研究[D].苏州大学,2007
[3] Gordon W. Allport. ABC's of scapegoating [J]. Journal of Consulting Psychology, 1949, (4)
[4] George Strauss. Comments on job enrichment: Long on theory, short on practice [J]. Organizational Dynamics, 1974, (3)
[5] Robert E. Kaplan. Trade routes: The manager's network of relationships [J]. Organizational Dynamics, 1984, (12)
[6] Robert W.Cooper, Eric Frost. Human T-Cell leukemia virus type I isolates from Gabon and Ghana[J].Comparative analysis of proviral genomes Virology,1987, (12)
[7] Chris Salafatinos. Modelling resource supply and demand: Expanding the utility of ABC Original Research Article [J]. International Journal of Production Economics, 1996, (7)
[8] Arnick N.A.M. Boons. Product costing for complex manufacturing systems [J]. International Journal of Production Economics, 1998, (8)
[9] Peter M Jones, Anthony M George. Subunit interactions in ABC transporters: towards a functional architecture [J]. FEMS Microbiology Letters, 1999,(10)
[10] Sudhakar Jha, Neelam Dabas, Neerja Karnani. ABC multidrug transporter Cdr1p of Candida albicans has divergent nucleotide-binding domains which display functional asymmetry [J]. FEMS Yeast Research, 2004,(10)
[11] Thomas Jack. Relearning our ABCs: new twists on an old model [J]. Trends in Plant Science, 2001, (7)
[12] Sylvie A. Terlouw, Rosalinde Masereeuw, Frans G.M. Modulatory effects of hormones, drugs, and toxic events on renal organic anion transport [J]. Biochemical Pharmacology, 2003,(3)
[13] R.S. Kaplan and S.R. Anderson. Time-driven activity-based costing [C]. Harvard Business Review, 2004, (11)
[14] Robert S. Kaplan & Steven R. Anderson. Time-Driven Activity-Based Costing, a simpler and more powerful path to higher profits [D]. Harvard Business School Press.2007,(4)
[15]乔忠,王雪雁,魏保平等.作业成本法在中小型企业应用的研究[J].中国农业大学学报,2002, (01)
[16]吴革.关于作业成本法争论的五个焦点问题[J].上海会计,1999,(02)
[17]朱云,陈工孟.作业成本法在香港应用的调查分析[J].2008,(08)
[18]郭海峰.作业成本法在电厂检修维护领域中的应用[D].华北电力大学,2007
[19]忻涛.作业成本法在发电企业的应用研究[D].华北电力大学,2008
[20]孙玉清,朱文娟.电网企业作业成本管理中应把握的重点问题[J].财务与会计杂志,2009
[21]邓亚琼.作业成本管理在火力发电企业的应用研究[D].长沙理工大学,2009
[22]姚旻霏.时间驱动作业成本法与传统作业成本法的区别及改进[J].科技情报开发与经济,2006
[23]陈虹遐.时间驱动标准作业成本法研究[D].天津大学,2007
[24]张宏国.时间驱动作业成本法应用实例分析[J].中国乡镇企业会计,2009
[25]裴学增.时间驱动作业成本法下闲置生产能力管理研究[J].会计之友,2010
[26]中国注册会计师协会.财务成本管理[D].中国财政经济出版社,2010
[27]方伟.作业成本法在我国火电企业的应用[J].中国电力教育,2008,(14)
[28]陈宇学,黎来芳.估时作业成本法[D].商务印书馆出版社,2010,(7)
[29]钱芝网.基于柔性生产的企业物流系统构建与仿真研究[D].江苏大学,2009,(8)
[30]王平心,靳庆鲁,柯大钢等.作业成本法在中国企业的应用探讨[J].中国会计与财务研究,2002,(2)
[31]胡奕明.ABC、ABCM在我国企业的自发形成与发展[J].《会计研究》,2001,(3)
[32] W. Bruggeman and C. De Creus. Sanac inc.: From ABC to time-driven ABC (TDABC)—An instructional case [C]. Journal of Accounting Education, 2008, (3)
[33]张宁.我国作业成本法应用的回顾与展望[J].财会月刊,2005,(10)
[34] K. Stouthuysen and F. Roodhooft. Time-Driven Activity Based Costing in an outpatient clinic environment: development, relevance & managerial impact [C]. Health Policy, 2009, (9)
[35]王平心.作业成本计算理论与应用研究[D].东北财经大学出版社,2001
[36]苗慧娟.作业成本法的运用及应注意的问题[J].冶金财会,2009, (03)
[37] John Shank, Vijay Govindarajan. Value chain Strategic Cost Management[C]. Cost of Management, 1999, (91)
[38] I.A. Metwally. Status review on partial discharge measurement techniques in gas-insulated switchgears/lines[C]. Journal of Electric Power Systems Research (JEPSR), 2004, (01)
[39]杨爱君,杨依华.我国企业推广应用作业成本法探讨[J].商场现代化,2009, (01)
[40]约翰·L·戴利.作业成本管理:定价操作手册[J].经济科学出版社,2007, (0l)
[41] Kaplan and Anderson. The innovation of time-driven activity-based costing [C]. Cost Management, 2007, (2)
[42]田欣欣.作业成本计算法及其对传统管理会计的影响[J].江苏商论,2002,(5)
[43] R.Benato, C.DiMario, H.Koch. High capability application soflonggas-insulated lines in structures [C]. IEEE Transaction on Power Delivery, 2007, (01)
[44] I.A. Metwally. High-voltage power cables plug into the future [C]. IEEE Potentials, 2008, (01)
[45] G. Schoffner, D. Kunze, I. Smith. Gas insulated transmission lines– successful underground bulk power transmission for more than 30 years [C]. 8th IEE International Conference on AC and DC Power Transmission, ACDC, 2006,(8)
[46]潘飞,郭秀娟.作业预算研究[J].会计研究,2004, (11)
[47]康玉梅.作业成本法中作业的确认与分类[J].财会研究,2004,(9)