摘 要
随着市场竞争日益激烈，制造业企业对成本核算的精确性和科学性提出了更高要求，传统成本核算方法在应对复杂生产环境时逐渐显现出局限性。在此背景下，作业成本法（ABC）作为一种先进的成本核算工具，能够通过更精细的成本分配机制为企业提供准确的成本信息，从而支持战略决策和管理优化。本研究以作业成本法在制造业企业中的应用为切入点，旨在探讨其实施路径、适用条件及实际效果。研究采用理论分析与案例研究相结合的方法，首先梳理了作业成本法的基本原理及其与传统成本法的区别，随后选取某典型制造企业作为研究对象，详细分析了该企业在引入作业成本法前后的成本核算流程、数据采集方式及成本分摊结果的变化。研究发现，作业成本法显著提升了成本核算的准确性，尤其是在多品种、小批量生产模式下，能够有效识别非增值作业并优化资源配置。
关键词：作业成本法 制造业企业 成本核算
Abstract
With the increasingly fierce market competition, the manufacturing enterprises have put forward higher requirements for the accuracy and scientificity of the cost accounting, and the traditional cost accounting methods gradually show their limitations in dealing with the complex production environment. In this context, operation cost method (ABC), as an advanced cost accounting tool, can provide accurate cost information for enterprises through more detailed cost distribution mechanism, so as to support strategic decision and management optimization. This study takes the application of operation cost method in manufacturing enterprises as the starting point to explore the implementation path, applicable conditions and practical effect. Research adopts the method of combining theoretical analysis and case study, first combed the basic principle of the operation cost method and the difference with the traditional cost method, then select a typical manufacturing enterprises as a research ob ject, detailed analysis of the enterprise before and after the introduction of the operation cost accounting process, data acquisition and the change of the result. It is found that the operation cost method significantly improves the accuracy of cost accounting, especially in the multi-variety and small batch production mode, which can effectively identify non-value-added operations and optimize the resource allocation.
Keyword:Activity-Based Costing Manufacturing Enterprise Cost Accounting
目 录
1绪论 1
1.1研究背景与意义 1
1.2作业成本法研究现状分析 1
1.3本文研究方法与技术路线 2
2作业成本法理论基础与框架构建 2
2.1作业成本法的基本概念与原理 2
2.2作业成本法的核心要素分析 3
2.3制造业企业成本核算的特点与需求 3
2.4作业成本法在制造业中的适用性分析 4
2.5理论框架的构建与验证 4
3作业成本法在制造业成本核算中的具体应用 5
3.1成本动因的识别与分类 5
3.2作业中心的设计与优化 5
3.3数据收集与处理方法分析 6
3.4成本分配过程的具体实施 6
3.5应用案例分析与效果评估 7
4作业成本法实施中的问题与改进策略 7
4.1实施过程中常见问题分析 7
4.2数据准确性和及时性的保障措施 7
4.3系统信息化建设的必要性与路径 8
4.4员工培训与管理支持的重要性 8
4.5改进策略的综合探讨 9
结论 9
参考文献 11
致谢 12
