中小企業(yè)成本核算優(yōu)化問題研究

摘 要

　　　隨著科學(xué)技術(shù)發(fā)展和企業(yè)成本結(jié)構(gòu)變化，創(chuàng)造并保持成本領(lǐng)先優(yōu)勢，已成為中小企業(yè)生存和發(fā)展的重要問題。面對激烈的市場競爭，誰能夠更快地吸收先進(jìn)成本核算思想，并運(yùn)用于成本核算實(shí)踐中，誰就會獲得競爭的主動權(quán)，贏得市場。雖然作業(yè)成本法在理論研究上以趨于成熟。但是，在我國企業(yè)尤其是中小企業(yè)中的運(yùn)用并不廣泛。因此，本文通過案例分析，傳統(tǒng)與變革的比較，認(rèn)為作業(yè)成本法存在自身的局限性，不僅表現(xiàn)在成本動因選擇上的主觀性，而且表現(xiàn)在成本核算側(cè)重于事中控制的局限性。但是，由于間接費(fèi)用比重增加，事中控制很難反映企業(yè)真實(shí)的成本信息。而成本企畫著眼于成本發(fā)生的源泉，立足于產(chǎn)品研發(fā)階段的成本核算，即側(cè)重于成本的事前控制。雖然成本企畫和作業(yè)成本法有不同的淵源，但卻存在著一些共同的特質(zhì)，可以相互借鑒補(bǔ)充，實(shí)現(xiàn)優(yōu)勢互補(bǔ)。故本文以此為出發(fā)點(diǎn)，借鑒國內(nèi)外研究成果，并結(jié)合我國中小企業(yè)成本核算現(xiàn)狀，通過分析他們各自的優(yōu)缺點(diǎn)，進(jìn)行融合分析，探討成本企畫與作業(yè)成本法的融合模式，以實(shí)現(xiàn)中小企業(yè)成本核算的優(yōu)化。

　　　

關(guān) 鍵 詞：制造成本法，作業(yè)成本法，成本企畫，優(yōu)化

    

THE RESEARCH ON OPTIMIZATION OF    ACCOUNTING COST IN SMALL&MEDIUM—SIZED  ENTERPRISES

ABSTRACT

　　　With the development of science&technology and changes of production cost, to create and keep advantage of cost management had already become the important problem of every enterprise's existence and development. Facing fierce market competition,enterprises who could absorb advanced management of production cost theory and method quicker,applying to the production cost practice,was capable to do the initiative gaining competition,will win market place.Although,ABC (Activity-Based Costing) had been well learned in theory, it hadn't been widely used in our country, especially in small&medium-sized enterprises.Therefore,this article insisted that ABC itself had faults by analysing cases and comparing between traditional and change methods,not only represented the cost driver choosed subjectively,but also displayed the faults on cost which was accounted in the process of producing.however,owing to the increase of indirect cost proportion,the control of producing procedure could hardly reflect on the real cost information.But,Cost Design emphasized the root of cost and replied on the cost management of product's design and development procedure. Namely,Cost Design emphasized the cost control before the producing procedure. Although, it had some difference between the two managements, there were certain common characters between the two cost methods,which could compare the advantage and vice.Therefore,this article discussed the integrated model with this two methods, by using foreign study results for reference and linking we small&medium-sized enterprises' accounting actuality from this point.Realizing the optimization of accounting in small&medium-sized enterprises.

　　　

　　　

KEY  WORDS:  Manufacture-Based costing，Activity-Based costing，

                 Cost design，Optimization

目 錄

前 言 1

第1章 中小企業(yè)成本核算現(xiàn)狀 3

1.1 中小企業(yè)發(fā)展概況 3

1.1.1 中小企業(yè)發(fā)展特點(diǎn) 3

1.1.2 中小企業(yè)成本核算現(xiàn)狀 3

1.2 傳統(tǒng)成本核算方法的局限性 4

第2章 中小企業(yè)成本核算比較分析 5

2.1 理論層面上可行性分析 5

2.1.1 作業(yè)成本法的優(yōu)點(diǎn) 5

2.1.2 成本企畫的優(yōu)點(diǎn) 5

2.2 實(shí)際操作中可行性分析 6

2.2.1 制造企業(yè)成本核算比較分析 6

2.2.1.1 ABC 法的適用環(huán)境簡介 6

2.2.2服務(wù)行業(yè)成本核算分析 8

2.2.3 高新企業(yè)成本核算分析 10

2.3 理論與實(shí)際的比較分析 13

2.3.1 成本企畫的局限性 13

2.3.2 作業(yè)成本法的局限性 14

第3章 中小企業(yè)成本核算優(yōu)化模式 15

3.1 成本企畫與作業(yè)成本法的融合分析 15

3.1.1  成本企畫對作業(yè)成本法的優(yōu)化 15

3.1.2 作業(yè)成本法對成本企畫的優(yōu)化 15

3.2 成本企畫與作業(yè)成本法融合模式設(shè)計(jì) 16

3.3 成本企畫與作業(yè)成本法融合的實(shí)施步驟 17

第4章  優(yōu)化成本核算對中小企業(yè)的啟示 19

4.1 關(guān)于作業(yè)成本法的誤區(qū) 19

4.2 中小企業(yè)成本核算優(yōu)化思考 20

結(jié)  論 21

參考文獻(xiàn) 22

致  謝 23