作业成本法在民营企业的应用毕业论文.doc

毕业论文 （20_ _届） 作业成本法在民营企业的应用 摘 要 随着信息技术的高速发展，市场竞争日益激烈如何创造并保持成本领先优势，已成为企业生存和发展的重要问题。是在新经济的冲击下产生的种先进成本管理模式提高成本信息的质量，改善企业的经营过程，为资源决策和产品定价及组合决策提供完善的信息为企业健康可持续发展和提高竞争能力提供保障。本文将以在企业的应用研究为重点，从的理论具体的核算程序着手，结合进行研究探讨， 关键词：Abstract With the rapid development of information technology, an increasingly competitive market,how to create and maintain a cost leadership advantage, survival and development has becomean important issue. Activity-based costing is the integration of the cost calculation and cost management in one comprehensive management system ,it is an advanced cost calculation system, it is the impact of the new economy has emerged as an advanced cost management. Activity-based costing can improve the quality of cost information and the management of the enterprise process.It provides resources for decision-making andproduct pricing and mix decisions to provide better information. This is the application of activity-based costing accounting of financial data, combined with the actual situation of private enterprises, to provide the most accurate and most relevantcost information to reduce production costs and improve economic efficiency and competitiveness,increase profitability, to provide protection for sustainable development and improve competitiveness of enterprises. Activity-based costing in the application of private enterprises as the focus in this paper,start from Activity-based costing theory and the specific accounting procedures and the analysis of the feasibility and necessity of private enterprise,combining the activity-based costing in Shengwen Stationery Co., Ltd. of the application of case studies,to find the difficulties of use it in private enterprise and put forward some corresponding solutions . Keyword:Activity-Based Costing;Private Enterprises;Cost Management;Cost accounting 目 录 1 作业成本法相关理论 1 1.1 作业成本法的基本概念 1 1.2 作业成本法的基本原理 2 1.3 作业成本法核算流程 3 2 现行成本核算方法的分析 4 2.1 传统成本核算方法的概念 4 2.2 传统成本核算方法在企业运用的现状 4 2.3 传统成本核算法的局限性 4 3 民营企业实施作业成本法的必要性及可行性