近些年来管理会计重新进入了大众视野。财政部陆续发布了《管理会计基本指引》、 《管理会计应用指引》等一系列文件，希望提升管理会计在企业的应用程度。其中管 理会计中的作业成本法也是越来越多的出现在企业的视野中。目前我国大部分企业采 用的传统的成本核算方法，在制造费用的分配上仍然采用简单的分配方式，导致制造 费用分配不合理，最终影响产品成本。然而，管理会计中的作业成本法则很好的克服 了这个问题，引起了部分企业的进一步探索。 本论文将从这一角度出发，对作业成本法进行详细全面的介绍之后，选取 R 乳业 公司为案例进行分析，为 R 乳业公司设计作业成本法的核算体系并进行实地应用。本 文首先对作业成本法的发展、演变进行了回顾、总结。说明了本篇论文的研究内容和 研究意义。其次，对作业成本法的基本概念进行了解释，指出了作业成本法的应用范 围。对我国目前的应用现状进行总结，汇总了我国目前在应用方面产生的问题。再次， 介绍 R 乳业公司的基本情况，对其成本核算情况进行了分析，得出结论 R 乳业公司现 有的成本核算方法已经严重制约着公司的发展。由此，为 R 乳业公司设计作业成本核 算体系，确定了合适的资源动因和作业动因，详细描述了作业成本法的核算过程。最 后，在 R 乳业公司应用了作业成本法，并将应用前后的数据进行对比。得出结论，作 业成本法核算的成本数据更加准确，有利于企业进行成本管理以及企业策略的制定。 在结尾，总结了 R 作业成本法应用中遇到的问题，提出建议。得出结论，作业成本法 的应用能使成本核算更加准确合理。 本文的主要贡献是在目前作业成本法应用较少的情况下，通过在 R 乳业公司进行 作业成本核算体系的构建，整理了作业成本法的实施步骤以及注意问题。为该地区其 他企业进行作业成本法总结的应用提供了参考。 关键字： 制造费用 作业成本法 成本动因 资源分配III ABSTRACT In recent years, management accounting has reentered the public vision. The Ministry of finance has successively issued a series of documents, such as The basic guidelines of management accounting and The application guidelines of management accounting, hoping to improve the application degree of management accounting in enterprises. Among them, the activity-based costing in management accounting is more and more appearing in the vision of enterprises. At present, most enterprises in our country adopt the traditional cost accounting method. In the distribution of manufacturing costs, we still adopt a simple distribution method, which leads to unreasonable distribution of manufacturing expenses and finally affects the product cost. However, the activity-based costing (ABC) in management accounting overcomes this problem and causes further exploration in some enterprises . From this perspective, this paper will make a detailed and comprehensive introduction of activity-based costing, then select R Dairy Company as a case for analysis, design the accounting system of activity-based costing for R Dairy Company and carry out field application. This paper first reviews and summarizes the development and evolution of activity-based costing. This paper explains the research content and significance of this paper. Secondly, the basic concept of activity-based costing is explained and the application scope of activity-based costing is pointed out. This paper summarizes the current situation of China's application and summarizes the problems in China's current application. Thirdly, the basic situation of R Dairy company is introduced, and the cost accounting situation is analyzed. The conclusion is drawn that the current cost accounting method of R dairy Company has seriously restricted the development of the company. Therefore, the activity- based costing accounting system was designed for R Dairy Company, appropriate resource drivers and activity drivers were determined, and the accounting process of activity-based costing was described in detail. Finally, activity-based costing was applied in R Dairy Company, and the data before and after the application were compared. It was concluded that the cost data calculated by activity-based costing was more accurate, which made R dairy company's product pricing more reasonable and further affected the formulation of the whole company's strategy. At the end, problems encountered in the application of R activity-basedIV costing are summarized .Suggestions are put forward. It is concluded that the application of activity-based costing can make cost accounting more accurate and reasonable. The main contribution of this paper is to sort out the implementation steps and attention problems of activity-based costing through the construction of activity-based costing accounting system in R Company. It also provides reference for other enterprises in this area to apply activity-based costing KEYWORDS: Manufacturing costs, Activity based costing, Cost driver, resource allocationV 目 录 摘要 ........................................................................................................................................I Abstract ....................................................................................................................................... II 第一章 绪论................................................................................................................1 1.1 研究背景及意义 .....................................................................................................1 1.1.1 研究背景 ......................................................................................................1 1.1.2 选题意义 ......................................................................................................2 1.2 国内外研究现状 .....................................................................................................3 1.2.1 关于作业成本法基本理论研究 ..................................................................3 1.2.1.1 概念研究 ...........................................................................................3 1.2.1.2 应用框架研究 ...................................................................................3 1.2.2 关于作业成本法的应用研究 .......................................................................4 1.2.2.1 作业成本法应用条件研究 ...............................................................4 1.2.2.2 作业成本法企业应用研究 ...............................................................5 1.2.3 文献评述 ......................................................................................................6 1.3 研究内容及研究方法 .............................................................................................7 1.3.1 研究内容 ......................................................................................................7 1.3.2 研究方法 ......................................................................................................8 第二章 作业成本法的基本理论及应用现状............................................................9 2.1 作业成本法基本概念及应用范围 .........................................................................9 2.1.1 作业成本法基本概念 ..................................................................................9 2.1.2 作业成本法应用范围 .................................................................................10 2.1.2.1 应用条件 ..........................................................................................10 2.1.2.2 应用意义 .........................................................................................11 2.2 我国作业成本法的应用 .......................................................................................12 第三章 R 乳业公司情况分析...................................................................................15 3.1 R 乳业公司基本概况 ............................................................................................15 3.1.1 乳制品行业介绍 ........................................................................................15VI 3.1.2 R 乳业公司介绍 .........................................................................................16 3.2 R 乳业公司成本问题分析 ....................................................................................17 3.2.1 R 乳业公司产品成本利润分析 .................................................................17 3.2.2 R 乳业公司成本管理问题分析 .................................................................18 3.3 小结 ......................................................................................................................19 第四章 R 乳业公司作业成本法核算体系构建.......................................................21 4.1 实施环境分析及准备 ..........................................................................................21 4.1.1 作业成本法实施环境分析 ........................................................................21 4.1.2 作业成本法实施准备 ................................................................................22 4.2 核算体系的构建 ...................................................................................................23 4.2.1 分析和确定作业 ........................................................................................23 4.2.2 作业成本中心的划分 ................................................................................25 4.2.3 资源归集及资源动因的确定 ....................................................................27 4.2.4 作业成本动因的确定 ................................................................................31 4.2.5 分配作业成本 ............................................................................................34 第五章 R 乳业公司作业成本法的应用...................................................................37 5.1 作业成本法在 R 乳业公司的应用实践 ..............................................................37 5.1.1 制造费用归集 ............................................................................................37 5.1.2 资源动因分配 ............................................................................................37 5.1.3 作业量确定 ................................................................................................38 5.1.4 作业成本分配 ............................................................................................39 5.1.5 成本动因合并 ............................................................................................41 5.1.6 成本对比 ....................................................................................................44 5.2 成本差异带来的影响 ...........................................................................................45 5.2.1 对经营决策的影响 ....................................................................................45 5.2.2 对成本控制的影响 ....................................................................................46 5.2.3 对生产优化的影响 ....................................................................................47 5.3 应用总结 ...............................................................................................................48 5.3.1 应用中困难 ................................................................................................48 5.3.2 应用中的建议 ............................................................................................49 第六章 结论及展望....................................................................................................51 6.1 结论 ......................................................................................................................51VII 6.2 展望 ......................................................................................................................51