文档介绍：Revised by Hanlin on 10 January 2021
会计毕业论文
山 东 大 学
毕业论文
论文题目 浅析作业成本法在制造业中的应用
姓 名 张馨丹
学 号
专 业 会计学
年级/层次 2015级 专升本
指导教师 李 居 凤
函 授 站 青岛托普科技培训学校
2017年5月
目 录
．．．．．．．．．．．．．．．．．．．．．．．．．1
．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．1
2
．．．．．．．．．．．．8
．．．．．．．．．8
．．．．．．．．．．．．．．．．．9
．．．．．．．．．9
摘 要
作业成本法就是产品消耗作业，作业消耗资源。作业成本法以成本动因理论为基本依据。作业成本法相比传统成本法有更准确的成本信息、更好的产销模式、更合理的内部管理及战略等优点，但是在中国现阶段的经济大环境下实际的应用仍然有许多问题，受到社会环境、会计电算化、技术等方面的制约。因此在国内专门的研究比较缺乏的情况下，在信息系统、支持程度、内部管理以及成本管理四个方面阐述了作业成本法在中国制造企业的应用，并对作业成本法在中国制造业的应用加以深入的分析，制造型企业中制造费用较大、产品种类较多、产品生产需要量的前期投入的企业适合应用作业成本法。
关键词：作业 作业成本法 制造业
Abstract
Activity-based costing is the product cost, operation cost resources. The activity -based costing method is in cost drivers for basic theoretical basis. Compared with the traditional activity-based costing the manufacturing cost method is more accurate in- formation, the cost of production mode, the better the more reasonable internal mana- gement and strategic advantages, but in China's current economic circumstances of actual application still has many problems, by the social environment, accounting co- mputerization, technology, etc. Therefore in the domestic research, the lack of cases in information system, the support degree, internal management and cost management from four aspects elaborated the activity-based costing method in Chinese manufac- turing enterprises, and the application of the activity-based costing method in Chinese manufacturing industry application to in-depth analysis of manufacturing enterprises, the production cost greatly, product type, production needs a lot of early into the activity-based costing method used in enterprise.
Keyword: Activity； Activity-based co