石油化工行业作为国家的重要经济产业，在整体竞争日趋激烈的大环境之下，面临 着十分严峻的考验。现阶段传统成本核算方式在我国大多数石油相关企业仍然占据主流 地位，但随着企业的发展和外部环境的变化，传统核算方式带来的核算焦点不明确、操 作方式相对单一等问题也逐渐暴露出来。而作业成本法恰好可以弥补传统核算方式在成 本控制中存在的缺陷，通过改善企业成本控制力度进而增强企业在市场竞争中的竞争能 力。与此同时，财政部 2013 年印发的《企业产品成本核算制度（试行）》中也要求和 鼓励企业采用作业成本法进行成本核算。因此，在新的经济发展环境下，作业成本控制 是石油化工行业节约成本、提高效益以及提升市场竞争力的有效措施。 本文以提供多种产品检验服务、间接费用在成本中所占比例较大的 A 石化质检中心 为研究对象，基于作业成本法对其成本核算进行深入的案例实务研究分析。首先对作业 成本法在国内外的研究进行了述评，并对资源、成本动因等作业成本法的相关理论概念 和原理进行论述，并将其与传统成本法进行了比较。其次，分析出其现行成本核算中存 在的间接费用分配粗糙、检验项目成本分配标准单一、提供的成本信息不全面等问题， 并探讨实施作业成本法的必要性与可行性。再次，设计出适合 A 石化质检中心的作业成 本核算的流程，选择车用汽油、车用柴油等部分具有代表性的检验项目进行核算，并与 传统核算方式的核算结果进行比对。最后，对其实施作业成本法提出包括宣传并推广先 进成本管理理念、完善相关制度和系统、制定合理的推进计划等相应的保障措施，以期 能够为企业的实际生产运行提供一定的参考意义。 关键词，作业成本法；成本核算；石油石化东北石油大学 MBA 学位论文 III Research on CostAccounting ofA Petrochemical Quality Inspection Center Based onActivity-based Costing ABSTRACT As an important economic industry of the country, the petrochemical industry is facing a severe test under the environment of increasingly fierce competition. At the present stage, the traditional cost accounting method still occupies the mainstream position in most oil-related enterprises in China. However, with the development of enterprises and the change of external environment, the problems brought by the traditional cost accounting method, such as unclear accounting focus and relatively single operation mode, are gradually exposed. Activity-based costing can make up for the defects of traditional accounting methods in cost control, and enhance the competitiveness of enterprises in market competition by improving the intensity of enterprise cost control. Meanwhile, the enterprise product cost accounting system (trial) issued by the ministry of finance in 2013 also requires and encourages enterprises to adopt activity-based costing for cost accounting. Therefore, in the new economic development environment, activity-based cost control is an effective measure to save costs, improve efficiency and enhance market competitiveness in the petrochemical industry. In this paper, A petrochemical quality inspection center, which provides A variety of product inspection services and has A large proportion of indirect expenses in the cost, is taken as the research object, and an in-depth case study and analysis of its cost accounting is conducted based on Activity-based Costing method. Firstly, the research of Activity-based Costing at home and abroad is reviewed, and the related theoretical concepts and principles of activity-based costing, such as resources and cost drivers, are discussed, and compared with traditional costing. Secondly, it analyzes the problems existing in the current cost accounting, such as rough allocation of indirect expenses, single cost allocation standard for inspection projects, and incomplete cost information accounting, and discusses the necessity and feasibility of implementing Activity-based Costing. Thirdly, the process of Activity-based Cost accounting suitable for A petrochemical quality inspection center was designed. Some representative inspection items such as automobile gasoline and automobile diesel were selected for accounting and compared with the results of traditional accounting methods. Finally, the paper puts forward the corresponding safeguard measures, such as propagating and popularizing advanced cost management concept, perfecting relevant systems and systems, and formulating reasonable promotion plan, in order to provide certain reference东北石油大学 MBA 学位论文 IV significance for the actual production and operation of enterprises. Key Words:Activity-based Costing; cost calculation; petroleum and petrochemical目 录 V 目 录 摘要.........................................................................................................................................II ABSTRACT..............................................................................................................................III 第 1 章 绪 论............................................................................................................................1 1.1 研究背景.......................................................................................................................1 1.2 研究目的和意义...........................................................................................................1 1.2.1 研究目的............................................................................................................1 1.2.1 研究意义............................................................................................................2 1.3 国内外研究述评...........................................................................................................2 1.3.1 国外研究综述....................................................................................................2 1.3.2 国内研究综述....................................................................................................5 1.3.3 国内外研究评价................................................................................................8 1.4 研究内容与方法...........................................................................................................8 1.4.1 研究内容............................................................................................................8 1.4.2 研究方法..........................................................................................................10 第 2 章 作业成本法相关理论..................................................................................................11 2.1 作业成本法的基本概念.............................................................................................11 2.1.1 资源和作业......................................................................................................11 2.1.2 作业链和价值链..............................................................................................12 2.1.3 成本库和成本动因..........................................................................................12 2.2 作业成本法的基本原理.............................................................................................13 2.3 作业成本法的核算步骤.............................................................................................13 2.4 作业成本法与传统成本法的比较.............................................................................14 2.4.1 传统成本法的基本特征..................................................................................14 2.4.2 作业成本法与传统成本法的关联..................................................................14 2.4.3 作业成本法与传统成本法的区别..................................................................15 第 3 章 A 石化质检中心成本核算现状及问题分析..............................................................16 3.1A 石化质检中心基本情况..........................................................................................16 3.1.1A 石化质检中心介绍及组织机构...................................................................16 3.1.2A 石化质检中心生产经营流程.......................................................................17 3.2A 石化质检中心的成本核算现状..............................................................................17目 录 VI 3.2.1A 石化质检中心的成本构成...........................................................................17 3.2.2A 石化质检中心现行的成本核算过程...........................................................20 3.3A 石化质检中心现行成本核算存在的问题..............................................................22 3.3.1 间接费用分配粗糙..........................................................................................22 3.3.2 检验项目成本分配标准单一..........................................................................23 3.3.3 提供的成本信息不全面..................................................................................23 3.3.4 检验费用定价不合理......................................................................................23 3.4 实施作业成本法进行成本核算的必要性与可行性分析.........................................24 3.4.1 实施作业成本法的必要性分析......................................................................24 3.4.2 实施作业成本法的可行性分析......................................................................25 3.5 本章小结.....................................................................................................................26 第 4 章 基于作业成本法的 A 石化质检中心成本核算方案设计与应用.............................27 4.1A 石化质检中心实施作业成本法的核算流程设计..................................................27 4.1.1 作业划分及建立作业中心..............................................................................28 4.1.2 资源及资源动因的确认..................................................................................30 4.1.3 作业成本库的建立..........................................................................................32 4.1.4 作业动因率及作业成本计算..........................................................................33 4.2A 石化质检中心实施作业成本法的核算过程算例..................................................34 4.2.1 依据作业划分归集和分配制造费用..............................................................34 4.2.2 作业成本库动因量统计及动因率计算..........................................................35 4.2.3 作业成本库分配至不同检验项目..................................................................36 4.2.4 作业成本法下检验项目成本计算..................................................................39 4.3 实施作业成本法前后核算结果对比分析.................................................................41 4.4 本章小结.....................................................................................................................42 第 5 章 A 石化质检中心实施作业成本法的保障措施..........................................................43 5.1 宣传并推广先进成本管理理念.................................................................................43 5.1.1 提高领导层面重视度......................................................................................43 5.1.2 提高财务人员业务水平..................................................................................43 5.1.3 全员普及作业成本管理理念..........................................................................44 5.2 完善相关制度和系统.................................................................................................44 5.2.1 完善绩效考核制度..........................................................................................44 5.2.2 实现成本核算信息化管理..............................................................................44 5.3 制定合理的推进计划.................................................................................................45 5.4 本章小结.....................................................................................................................45 结 论....................................................................................................................................46目 录 VII