作业成本法在我国企业中的应用分析 论文.doc

目 录 摘 要 I Abstract II 前 言 1 第一章 作业成本法的基本理论概述 2 1.1 作业成本法产生的背景及发展现状 2 1.2 作业成本法的概念 4 1.3 作业成本法与传统成本法比较 5 第二章 作业成本法在现代船舶制造业的应用 7 2.1 现代船舶制造企业应用作业成本法的可行性分析 7 2.2 现代船舶制造企业作业成本法的应用研究 8 2.3 现代船舶制造业应用作业成本法的主要难点 11 2.4 现代船舶制造业利用作业成本法的优势 12 第三章 案例应用及分析 15 3.1 渤海船厂简介 15 3.2核算成本数据 15 3.3 渤海船厂作业成本改革引来的思索 17 第四章 结 论 20 参考文献（References） 22 致 谢 23 作业成本法在我国企业中的应用分析 摘 要 作业成本法是西方国家于上个世纪八十年代末开始研究九十年代在制造企业首应用 起来的一种全新的理论和方法。作业成本法相比传统的制造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，但是在中国现大环境下实际的应用仍然有许多问题 。本文经调研汇总提出，并对作业成本法在中国制造业的应用加以深入的分析The activity-based costing method in our country enterprise Abstract Activity-Based Costing, which is a new enterprise management theory and methods, has been developed in Western countries in the beginning of the end of the 1980s, and since the 1990s it has begin to use up to advanced manufacturing enterprises, and In 1990s came to China, in the country which is vigorously developing advanced manufacturing, and it is a new attempt to Chinese manufacturing management model. Compared to the traditional manufacturing cost method more accurate cost information, better marketing model more reasonable internal management and strategic advantages, but in special circumstances, there are still many problems in the domestic, and as specialized research lack circumstances, this paper proposed by the research summary, and figured out difficult point and superiority of ABC application in shipbuilding enterprises for Activity-Based Costing in the manufacturing sector of shipbuilding enterprises China. Taking labor -intensive, technology -intensive, and capital -intensive as the maincharacteristics, the shipbuilding enterprises have a big difference in the application of activity-basedcosting management from general manufacturing companies. Based on the deep financial crisis the current shipbuilding industry is facing order reduction and in the shipbuilding industry in general there are many deficiencies in the existing cost accounting. Combined with the