Dissertation Submitted to
Hebei GEO University
for
The Master Degree of
Business Administration
Application of Activity Based Costing in ZT Chemical
Enterprises
by
Duan Bingjie
Supervisor: Prof. Name
Feng Lili
Month Year
12, 2021

河北地质大学硕士学位论文
摘要
在经济全球化和信息革命化的背景下，我国企业的生产环境也发生了变化，生产
成本的比重越来越大，并且间接材料和间接人工费用越来越高。其中化工产业作为国
民经济基础产业，其生产方式也从粗放发展向精细化工转变，同时，面对上下游产业
的压力，激烈的市场竞争，迫使化工企业加强对产品成本的控制。因此，企业需要更
加精确的成本核算方式为企业在产品设计与制定价格等方面提供信息支持。而以往的
传统成本法因分配标准单一，计算结果与实际成本有较大出入，无法满足现代化工企
业对获取精确成本的要求。因此，应用作业成本法开始成为不少现代化工企业的选择，
它通过对生产流程的梳理，成本动因的选择，将间接成本合理分配至产成品，使企业
获得更为可靠的成本信息。
本文选取的ZT化工企业是一家大型民营化工企业，自动化水平较高。笔者运用
文献研究法、案例分析法等研究方法进行了综合研究。首先，在深入了解了作业成本
法研究现状、基本原理及适用条件。其次，对ZT化工企业的整体情况、现阶段的产
品特点及工艺流程进行介绍。选取具有代表性的硫酸钾车间，叙述了其成本核算现状，
发现了它在成本核算中的主要问题，提出作业成本法的应用。然后，根据ZT化工企
业的实际情况，设计出作业成本法的核算原则和具体程序，以硫酸钾车间为例，按照
作业成本法的要求进行具体核算，并将核算结果与传统成本法结果对比，分析了差异
产生的原因及作业成本法应用的效果，明确了作业成本法的优势。最后，提出保障作
业成本法在ZT企业顺利实施的建议及研究结论。
本文的研究结果表示，ZT化工企业利用作业成本法能切实提高成本核算及产品定
价的准确性，提高了该企业的成本控制水平，有利于企业的成本控制及生产流程的优
化。目前，作业成本法的应用主要集中在制造业以及大型国有企业，对于民营化工企
业的研究较少，该论文的研究结果说明化工企业拥有作业成本法核算的基础，对于规
模相当工序相似的化工企业作业中心的划分及成本动因的选择提供了借鉴意义。
关键词：化工企业；作业成本法；成本核算；ZT化工企业
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ZT化工企业作业成本法应用研究
ABSTRACT
Under the background of economic globalization and information revolution, the
production environment of enterprises in our country has changed, the proportion of
production cost is increasing, and indirect material and labor costs are increasing. Chemical
enterprises also gradually from extensive production of finished products to product
diversification, pay attention to product quality, human resources management efficiency
and inventory management level. Therefore, the accuracy of cost accounting has become
the core of product design, pricing and performance appraisal. However, the traditional
costing can not meet the needs of chemical enterprises. Therefore, the application of
activity-based costing is inevitable, and it is of great significance to improve cost
accounting and strengthen cost control.
In this paper, ZT chemical enterprises are selected as the research object, through
literature study, case analysis, field survey, comparative study to carry out a comprehensive
study. First of all, the background and significance of the topic are defined. At the same
time, the research status and basic principles of ABC at home and abroad are introduced.
Then, it studies the current product characteristics, process flow and cost accounting status
of ZT Company, finds out the existing problems and puts forward the application of
activity-based costing in ZT chemical enterprises. Secondly, the accounting principle and
procedure of ABC are designed for ZT enterprise. Taking the potassium sulfate workshop
of ZT enterprise as an example, the paper calculates the cost of ABC, compares it with the
traditional cost method, and analyzes the difference and evaluates the effect. Finally, the
paper puts forward the supportability suggestions and research prospects of ABC in ZT
enterprises.
The research results of this paper show that ZT chemical enterprise can effectively
improve the accuracy of cost accounting and product pricing by using activity-based
costing, improve the cost control level of the enterprise, and is conducive to the cost control
and production process optimization of the enterprise. At present, the application of
activity-based costing is mainly concentrated in manufacturing and large state-owned
enterprises, and there is less research on private chemical enterprises. The research results
of this paper show that chemical enterprises have the basis of activity-based costing
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