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本文主要以 A 汽车配件公司成本管理现状为研究对象，通过理论与实际的结
合，从成本对象、作业、资源、成本动因等方面入手，分析传统成本法在 A 汽车
配件公司的实施现状及问题，并在此基础上，通过对比分析，提出作业成本法的
应用和实践效果，突出作业成本法的优势地位。文章分别从五个部分展开论述，
第一部分介绍本文的研究背景及意义。第二部分介绍作业成本法的理论综述，阐
述作业成本法的几个核心概念，第三部分以 A 公司为例，阐述公司现行成本管理
法的主要问题。第四部分在比较分析了传统成本法与作业成本法的基础上，详细
阐述了作业成本法在 A 汽车配件公司的实施过程，第五部分阐述 A 汽车配件公司
实施作业成本法的保障措施，最后提出本文的结论和展望，对本文的研究做出总
结，并展望作业成本法的应用前景
关键词：作业成本法；传统成本法；实证研究；汽车配件III
Abstract
With the global competition becoming more and more fierce, the external
business environment has undergone tremendous changes, It requires enterprises to
improve internal management techniques and methods, especially cost control
methods, Then, if we want to improve the competitiveness, we must improve the cost
accounting system, and improve the accuracy of production cost accounting,
Especially for the manufacturing industry, which is especially strict in cost control，In
this context, the traditional cost approach is becoming more and more difficult in
some areas, so activity-based costing came into being, It can greatly improve the
accuracy of accounting, Its appearance is a qualitative leap for cost accounting，At the
same time, the application of activity based costing has become an important
breakthrough in enterprise cost calculation, and has important practical significance to
the field of enterprise cost accounting
In this paper, we take the cost management status of A auto parts company as the
object of study, and through the combination of theory and practice, analyzing the
current situation and problems of the implementation of the traditional cost method in
A auto parts company from cost objects, operations, resources, cost drivers and so on,
and then this paper puts forward the application and practice effect of activity based
costing, and highlights the advantage of ABC, By comparing and analyzing, The
article is discussed from five parts, The first part introduces the research background
and significance of this paper, The second part introduces the theory of ABC, and
expounds several core concepts of ABC, In the third part, It takes A company as an
example, expounds the main problems of the current cost management law of the
company, In the fourth part, on the basis of comparing and analyzing the traditional
cost method and activity-based costing method, the implementation process of ABC
in A auto parts company is expounded in detail, In the fourth part the implementation
process of ABC in A auto parts company is expounded in detail After comparing and
analyzing the traditional cost method and activity-based costing method, The fifth part
is the safeguard measures of A auto parts company to implement ABC, Finally, the
conclusions of this study are put forward, It summarizes the research of this paper,IV
and expounds the application prospect ofABC
Key words: Activity based costing; traditional cost method; empirical study;
Auto partsV
目 录
摘要......I
Abstract..........III
目 录........V
第一章 绪论..1
1.1 研究背景和意义.........1
1.2 国内外研究现状.........2
1.2.1 国外相关文献综述......2
1.2.2 国内相关文献综述......3
1.3 研究方法..........4
1.4 研究内容..........5
1.5 研究创新..........6
第二章 作业成本法理论综述..........7
2.1 作业成本法相关概念.7
2.1.1 作业......7
2.1.2 资源......7
2.1.3 成本动因..........8
2.1.4 作业链和价值链..........8
2.2 作业成本法的基本原理.........9
2.3 作业成本法的核算步骤.........9
2.4 作业成本法和传统成本法对比分析...........11
2.4.1 两种方法的异同........11
2.4.2 两种方法对企业管理的影响13
第三章 A 汽车配件公司成本管理现状....15
3.1 A 汽车配件公司简介.15
3.2 A 汽车配件公司业务流程.....15
3.3 A 汽车配件公司现行成本核算方式.16
3.3.1 传统成本法在 A 汽车配件公司的应用.......16
3.3.2 A 汽车配件公司成本核算实例..........17
3.4 A 汽车配件公司成本管理存在的主要问题.21
3.4.1 现行成本管理方法的缺陷....21VI
3.4.2 成本管理方法改革的难点....22
第四章 A 汽车配件公司作业成法的应用实践及分析....25
4.1 A 汽车配件公司实施作业成本法的必要性和可行性........25
4.1.1 A 汽车配件公司发展战略......25
4.1.2 A 汽车配件公司实施作业成本法的必要性.26
4.1.3 A 汽车配件公司实施作业成本法的可行性.27
4.2 A 汽车配件公司采用作业成本法的核算步骤........ 29
4.2.1 建立作业成本核算小组.........29
4.2.2 确定成本对象.29
4.2.3 认定作业并确定作业中心.....29
4.2.4 建立成本库并确认成本动因30
4.2.5 归集各成本库的间接成本....32
4.2.6 计算作业中心成本动因分配率........33
4.2.7 计算成本对象的间接成本....34
4.2.8 计算成本对象的成本.
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