作业成本法在盛谷酿造食品有限公司的应用.docVIP

摘 要 随着经济全球化和科学技术的迅猛发展，国内制造企业的生产经营状况发生了巨大的变化。传统的成本核算方法提供的成本信息已经越来越无法满足企业管理的需求，在这样的情形下，作业成本核算方法应运而生。作业成本法以作业为中心，将企业生产工程涉及的各环节划分为不同的作业，然后通过成本动因对企业的成本进行精确的核算。这种核算方法在一定程度上弥补了传统成本法存在的缺陷，减少了失真度。20 世纪末以来，我国众多学者对作业成本法的理论进行了广泛而深入的研究，虽然取得了一定的成果，但是在实践方面，作业成本法的运用还不是很广泛。 首先,本论文对内蒙古盛谷酿造食品有限责任公司的传统成本核算方法和公司概况进行了大体的介绍。然后，本论文分析了目前的成本核算方式存在的弊端，以及造成的原因和可能的解决办法。最后，本论文用作业成本核算法应用设计对公司成本进行了新的核算，以及对作业成本法的应用前景进行了展望，为作业成本法的进一步应用推广和盛谷公司如何延伸价值链做出了合理的预见。 关键词：成本核算；作业成本法；成本动因；成本库 Abstract Along with the economic globalization and the rapid development of science and technology, great changes have taken place in production and operation of domestic manufacturing enterprises. With the traditional cost accounting method of the cost information has become increasingly unable to meet the needs of enterprise management, in such circumstances, as cost accounting method. Costing by center division each link in the production engineering related to different operations, and then through the cost of the cost of enterprise accurate accounting. This method makes up for the defects of the traditional cost accounting method exists in a certain extent, reduce the distortion of the.20 since the end of the last century, many scholars of Chinas theory of activity-based costing is studied widely and deeply, has made some achievements, but in practice, the application of ABC is not very extensive.  First of all, this paper makes a general introduction to the traditional cost accounting method and the company profile of Inner Mongolias brewing Food limited liability company. Then, this paper analyzes the current cost accounting methods, and the drawbacks of the causes and possible solutions.Finally, the activity-based costing application design of cost were the new accounting, and of activity-based costing application prospect, for ABC further popularization and application and a grain holding company how to extend the value chain to make the reasonable foreseeability. Key words：C