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研究基于活动的成本核算应用

论文作者:anter论文属性:职称论文 Scholarship Papers登出时间:2010-11-22编辑:anterran点击率:18047

论文字数:10452论文编号:org201011221148416616语种:英语论文 English地区:中国价格:免费论文

关键词:活动的成本核算Activity-Based Costingnew cost accounting method

Research on the application of Activity Based Costing
Content

ABSTRACT 3
1. INTRODUCTION 5
1.1. RESEARCH www.51lunwen.orgBACKGROUND 5
1.2. RESEARCH SIGNIFICANCE 7
1.3. THE AIM AND OBJECTIVES 8
2. LITERATURE REVIEW 9
2.1. THE MAINLY REPRESENT OF THE RESEARCHERS 9
2.1.1. Kohler's thought of activity accounting 9
2.1.2. Staubus’ studies of Activity-Based Costing 10
2.2. THE BACKGROUND OF THE ACTIVITY-BASED COSTING 12
2.2.1. Technology background 12
2.2.2. Society background 12
2.3. THE KEY FACTORS AFFECTING APPLICATION OF ACTIVITY-BASED COSTING 14
2.3.1. The time factor 14
2.3.2. The status of information systems and technology 15
2.3.3. The attitude of senior managers 16
2.3.4. Integration of the financial system 16
2.3.5. Modest cost of moving 17
2.4. ACCOUNTING STEPS OF THE ACTIVITY-BASED COSTING 17
2.4.1. Understanding the operation of enterprises and collecting activity information 18
2.4.2. Analysis and confirm the activity 18
2.4.3. Cost Driver Analysis and confirmation 18
2.4.4. The determination and establishment of activity-based cost driver 19
2.4.5. Clear the target of cost calculation 19
2.4.6. Determine the activity driver and assign the operating costs to cost objects 20
2.5. CONCLUSION 20
3. METHODOLOGY 21
3.1. INTRODUCTION 21
3.2. THE ACTIVITY BASED COSTING MODEL 22
3.3. THE ABC-BASED ANALYSIS OF MANUFACTURING ENTERPRISE 23
4. CASE STUDY 24
4.1. INTRODUCTION 24
4.2. THE STATUS OF THE COST CALCULATION 25
4.3. DESIGN OF THE ACTIVITY-BASED COST 26
4.3.1. Definition of the activity 26
4.3.2. The allocation of resource costs to the operations center 28
4.3.3. Calculation of the cost driver rate, product cost and unit cost 29
4.4. THE COMPARISON OF COSTS DIFFERENCES BETWEEN TRADITIONAL METHOD AND ACTIVITY-BASED COSTING 33
4.5. SUMMARY 35
5. DISCUSSION 36
5.1. THE IMPORTANT PARTS IN THE SUCCESSFUL IMPLEMENTATION OF ABC 36
5.2. THE IMPLEMENT REQUIREMENTS OF ABC IN THE MANAGEMENT 38
6. CONCLUSION 40
REFERENCE 42
APPENDIX 46


Abstract

   Nowadays, the Activity-Based Costing as a new cost accounting method, it has had a more widespread application to obtain the remarkable result in the enterprises from 1990’www.51lunwen.orgs in the world. In the west developed countries, the Activity Based Costing theory and applied research already have been relatively mature. However, the research on the theory and application of the Activity-Based Costing in Chinese enterprises has many insufficiencies and has restricted enterprise’s competitive ability seriously. Meanwhile, because of location of the environment and the information degree disparity, using the Activity-Based Costing is also at the fumble stage actually in Chinese enterprises. Thus, the enterprises which successful implemented Activity Based Costing are very few. This thesis has launched the research on the theory and application of Activity Based Costing based on the case study of the Chinese enterprises.

   As a new cost accounting method, Activity Based Costing has tended to make up the drawbacks of the traditional cost management accounting and tried to provide 论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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