当代高新科技的发展，人们的需求日新月异，企业的生产及经营环境发生 巨大变化，传统成本计算方法已经不能正确地反映产品的消耗，不能为企业评 价产品盈利水平、进行科学决策提供正确的会计信息。作业成本法是一种以作 业为基础的成本计算方法，它修正了传统成本计算方法下按照单一的分配基础 分配间接成本导致成本信息失真的问题。作业成本法按照成本动因分配间接费 用，从根本上解决传统成本计算方法的缺陷。由传统的以数量为基础的成本计 算发展到现代的以作业为基础的成本计算是成本会计科学发展的大趋势，因此， 在我国研究与实施作业成本法有着重大的理论意义和实践意义。 随着全球经济一体化和资本国际化进程的加快，我国企业面临着国内外先 进企业的挑战，要想提升自身的竞争力，能在市场环境中立于不败之地，我国 企业就必须学习先进的成本管理方法——作业成本法。成本管理是提高企业竞 争力的关键，作业成本法为成本管理指明具体方向，企业的经营决策、成本控 制都能发挥作业成本法的优势。因此，我国企业实施作业成本法是现在需要解 决的问题，本文的研究目的正是如此。 本文首先介绍选题背景，详细介绍国外作业成本法理论发展历程同时将国 外近期几篇研究作业成本法的文献进行综述，国内研究文献按照研究内容进行 综述。将作业成本法引入我国，同时应用于先进企业是具有重要的理论和现实 意义。 其次，传统成本计算方法的成本计算对象和成本分配基础在现有生产、经 营环境存在的局限性使得成本信息扭曲，导致对企业产生不利影响，本文提出 企业实施作业成本法的效果及前景。接着，阐述作业成本法的基本理论，从微 观与宏观环境分析我国企业应用作业成本法的可行性。 再次，结合作业成本法的核算理论设计作业成本核算体系和结合HZ厂进行 案例分析。作业成本核算体系设计包括对凭证、账户、账簿、报表的设计。通 过案例分析对传统成本计算方法与作业成本法的区别有了具体的比较，HZ厂在 经济业务发生时编制会计分录。案例研究表明运用作业成本法为成本降低指明 II 具体的方向，对于提高企业成本管理水平，增强企业的竞争力,都起着推动作用。 最后对全文研究的主要内容和观点进行总结，并提出报告的不足之处、对企业 的建议和未来研究方向。 此外，作业成本法是一个开放的系统，随着社会的不断进步，科学技术的 不断发展也会不断地发展，这就需要我们对作业成本法理论与实施持续不断地 研究和改进。 关键词，作业成本法；实施；可行性；成本动因 III Abstract The production and operation environment of companies are vastly changing because of technology development and increased demand, so the traditional costing methods can’t show the bona fide cost correctly and provide accurate accounting information for evaluating profitability and making scientific decisions. Activity-based costing is a costing method which is based on activity. It corrects the problem that traditional costing methods make the costing information inaccurate because they assign the overhead allocation on an unitary base. Activity-based costing assigns overhead according to cost drivers and solves the problems of traditional costing methods completely. It’s an unavoidable trend that traditional volume-based costing method changes into activity-based costing, so it has theoretical and practical significance that we research and implement activity-based costing. With the global economic integration and the acceleration of the internationalization of capital, China's enterprises are facing the challenge of advanced enterprises. In order to enhance their competitiveness and create an invincible position in the market environment, our companies must learn the advanced activity-based costing. Cost management is the key to improving the competitiveness of enterprises and activity-based costing provides a specific direction for cost management and has great advantage for company decision and cost control. Therefore, the implementation of activity-based costing is a problem which has to be solved immediately, this is also the purpose of this paper. This paper explains at first the background of choosing the topic, explains the development of activity-based costing theory in foreign nations and the research literatures of the activity-based costing in china. It is of great theoretical and practical significance to lead the activity-based costing into china and implement it. Secondly, the cost calculation objects and cost assignment base in the traditional costing methods are limited because of current production and operation environment, IV which results in distorted cost information and an negative impact on the enterprise. So this paper explains the effects and prospects of activity-based costing. It also explains the basic theories of ABC and analyzes the implementation practicality of ABC from the micro and macro environmental perspectives. Thirdly, It will design an accounting system according to the activity-based costing theory and analyze the case of HZ factory. The design of this accounting system contains the design of documents, accounts, account records and financial statements. So we can have a clear understanding about the difference between traditional costing and ABC. HZ factory makes accounting entries on the basis of economy transaction. Trough the case we know that activity-based costing can provide a specific direction for cost reduction, improve factory’s cost management and strengthen the factory’s competitiveness. In the end, It summarizes the main contents, points of view and shortcomings of the paper, and put forward suggestions for companies and future research directions. Besides, activity-based costing is an open system. We should research and improve the theories and practice of activity-based costing continuously with the development of society and technology. Key words: Activity-based Costing; Implementation; Practicability; Cost Drivers V 目 录 第一章 引言............................................ 1 第一节 选题背景 ..............................................1 第二节 选题的目的和意义 ......................................2 一、选题的目的 .................................................... 2 二、选题的意义 .................................................... 2 第三节 作业成本法的文献综述 ..................................3 一、国外研究的文献综述............................................. 3 二、国内研究的文献综述............................................. 6 第四节 研究方法、研究内容及创新之处 .........................11 一、研究方法 ..................................................... 11 二、研究内容 ..................................................... 11 三、创新之处 ..................................................... 12 第二章 传统成本计算方法的局限及作业成本法的发展前景... 13 第一节 传统成本计算方法 .....................................13 一、基本原理 ..................................................... 13 二、基本步骤 ..................................................... 13 第二节 传统成本计算方法的局限以及对企业产生的不利影响........14 一、传统成本计算方法的局限........................................ 14 二、传统成本计算方法可能对企业产生的不利影响...................... 17 第三节 作业成本法的发展前景 .................................19 一、采用作业成本法取得的效果...................................... 19 二、作业成本法运用的前景.......................................... 20 第三章 作业成本法的核算程序及可行性分析............... 22 第一节 作业成本法的核心概念 .................................22 一、作业成本法和作业成本管理的概念................................ 22 二、资源 ......................................................... 22 VI 三、作业 ......................................................... 22 四、作业链与价值链 ............................................... 23 五、成本对象 ..................................................... 23 六、成本动因 ..................................................... 24 第二节 作业成本法的理论依据 .................................24 第三节 作业成本法的核算程序 .................................25 一、认定作业和作业类别............................................ 25 二、分配资源费用到各个作业........................................ 26 三、选择作业动因 ................................................. 26 四、建立作业“同质组”和“同质成本库”............................ 26 五、计算产品成本 ................................................. 27 第四节 作业成本法在我国企业应用的可行性分析 .................27 一、我国的宏观环境分析............................................ 28 二、企业微观环境分析 ............................................. 29 第四章 作业成本法实施方案的设计和案例研究............. 33 第一节 实施作业成本法的设计 .................................33 一、ABC 操作实施设计的原则 ....................................... 33 二、ABC 核算体系下凭证的设计 ..................................... 34 三、ABC 核算体系下账户的设计 ..................................... 36 四、ABC 核算体系下账簿的设计 ..................................... 36 五、ABC 核算体系下报表的设计 ..................................... 38 第二节 案例研究 .............................................40 一、作业成本法计算产品成本........................................ 40 二、传统成本计算方法计算产品成本.................................. 48 三、作业成本法的比较优势.......................................... 50 第五章 总结、建议、研究局限性和未来研究的方向......... 52 第一节 总结 .................................................52 第二节 对我国企业的建议 .....................................53 一、选择试点，积累经验............................................ 53 二、加强全员作业成本法的学习和应用研究............................ 53 三、设计 ABC 核算体系 ............................................ 54 VII 四、设计 ABC 软件 ................................................ 54 第三节 研究的局限性 .........................................54 第四节 未来的研究方向 .......................................55