会计学院知识库

摘  要

随着我国经济和社会快速发展，企业在市场上的竞争日益激烈，加之近年来中国经济被世界经济下滑所影响，增长步伐出现了明显地减缓。在这种情况下，我国的制造企业已经不可能再靠着原来的投入大、消耗多的粗放型模式去寻找发展机会了。在此情况下，本文探究ABCM的运用可以帮助离散生产企业达到降低消耗，提高经济效益，改善管理方式的目的。并且，经过对案例的研究发现，ABCM可以替代传统的成本管理方法，为企业提供一个更精确的成本管理机制，从而能为企业在战略决策上提供参考依据。

本文结合国内外专家的相关研究成果及离散型企业的生产特征，运用案例分析法选取兰石重装为研究对象，深入了解兰石重装目前采用的成本核算及管理方法，分析现有制造成本管理中存在的问题以及原因，进而对ABCM在兰石重装制造实施的必要性与可行性进行分析。其次，本文依据ABCM对该公司的制造成本管理体系进行构建，其中包含了选取合理的资源和作业动因、有效地分配制造费用、计算产品总成本的一套具体的操作过程。然后，基于得到的数据资料，对比分析传统成本法与ABCM计算过程和结果的不同点，用最直接的数据来验其优越性及其在离散型制造业中的适用性，并探讨ABCM在兰石重装中的运用优势，提出成本管理与优化的意见。通过本文研究得到以下结论：第一，基于ABCM可以对兰石重装公司进行制造成本管理。第二，采用ABCM能够为兰石重装在企业的决策上提供能真实的成本资料，从而为企业的成本管理工作提供了可靠的数据支持。第三，在ABCM的基础上让费用的分摊过程，更好地结合了兰石重装的特点，从而得到了与兰石重装的成本更加相符的资料。

本文将ABCM和兰石重装自身的情况相结合，构建出了一套基于ABCM的制造成本管理体系，以此改善目前制造成本管理中所存在的问题，并且对企业的制造成本管理进行优化。期望通过本文的研究为其他离散型制造企业提供成本管理及优化的新思路，增添理论依据和实践经验。

关键词：作业成本管理 制造成本 兰石重装

With the rapid development of economy and society, domestic and foreign enterprises has gradually increased. In addition, in recent years, China's economic development has been affected by the continuous downward trend of the international economy, and the development speed has slowed down. In such an environment, it is impossible for discrete enterprises in our country to seek development opportunities by relying on the original extensive development model of high placement and high consumption. Therefore, more and more manufacturing enterprises are changing their thinking under the promotion of relevant government policies. In the pursuit of high-tech, low cost intensive development mode, but also began to pay more attention to the internal manufacturing cost accounting management. this paper is exactly helpful for discrete enterprises to achieve the goal of reducing costs, improving production efficiency, increasing economic benefits and improving management mode. Moreover, it is found that activity-based cost management is fully capable of replacing traditional cost management methods, providing enterprises with a more accurate cost accounting mechanism.

This paper starts with foreign research theories and practical experience, then combines the relevant research results of domestic experts and the production characteristics of discrete enterprises, uses case analysis method to select Lanshi reloading as the research object, in-depth understanding of the cost accounting and control methods currently adopted by Lanshi reloading, and analyzes the existing problems. Secondly, based on the theory, this paper designs the application system of ABC in the company, which includes a series of specific operational processes and steps including selecting scientific and reasonable resource drivers and activity drivers, allocating manufacturing expenses effectively and calculating the total cost of products. Then, according to the obtained data materials, compare and analyze results, use the most intuitive data to confirm the superiority of activity-based costing method and the feasibility of its application in related manufacturing enterprises, and Lanshi reloading under the circumstances of the declining traditional management method. Make suggestions on cost management and optimization. Finally, the conclusion is drawn: Activity-based cost management is conducive to the analysis and control of the operations involved in the whole process of production and sales, and is conducive to the traceability of costs and the implementation of responsibility to the post, the implementation of fine management. It is expected that new ideas of cost control and optimization for other discrete manufacturing enterprises and add theoretical basis and practical experience.