中小企业成本核算__大学毕业论文_定稿.doc

河南科技大学管理学院毕业论文 I 中小企业成本核算优化问题研究中小企业成本核算优化问题研究 摘摘 要要 随着科学技术发展和企业成本结构变化，创造并保持成本领先优势，已成为 中小企业生存和发展的重要问题。面对激烈的市场竞争，谁能够更快地吸收先进 成本核算思想，并运用于成本核算实践中，谁就会获得竞争的主动权，赢得市场。 虽然作业成本法在理论研究上以趋于成熟。但是，在我国企业尤其是中小企业中 的运用并不广泛。因此，本文通过案例分析，传统与变革的比较，认为作业成本 法存在自身的局限性，不仅表现在成本动因选择上的主观性，而且表现在成本核 算侧重于事中控制的局限性。但是，由于间接费用比重增加，事中控制很难反映 企业真实的成本信息。而成本企画着眼于成本发生的源泉，立足于产品研发阶段 的成本核算，即侧重于成本的事前控制。虽然成本企画和作业成本法有不同的渊 源，但却存在着一些共同的特质，可以相互借鉴补充，实现优势互补。故本文以 此为出发点，借鉴国内外研究成果，并结合我国中小企业成本核算现状，通过分 析他们各自的优缺点，进行融合分析，探讨成本企画与作业成本法的融合模式， 以实现中小企业成本核算的优化。 关关 键键 词：词：制造成本法，作业成本法，成本企画，优化 河南科技大学管理学院毕业论文 II THE RESEARCH ON OPTIMIZATION OF ACCOUNTING COST IN SMALL assigning costs to objects follows in a second stage involving the linkage of objects to activities through the use of activity cost drivers. An activity cost driver is a quantitative measure of the output of an activity (Kaplan and Cooper 1998, p. 95). To illustrate, consider the activity of setting up a machine to process different batches of materials. The activity cost driver would be setups or setup hours. Assume that total setup cost is $44,800 for a specific period of production. If the projected total number of setups is 70, then an activity rate of $640 per setup would be used to cost different products depending on the number of setups required.Obviously, products manufactured in small lot sizes will be assigned disproportionately more of the setup cost than those produced in large runs. To illustrate further, assume that 1,000 units of Product A are produced each period requiring 30 setups to accommodate the small individual orders of customers. Also, Product B is a large volume item involving the production and sale of 20,000 units and only 40 setups each period. Applying the setup rate of $640 per setup, Product A would be assigned $19,200 and Product B $25,600 for a total setup cost assigned of $44,800. ABC nonetheless has to deal with the fact that most costs of business operations today are fixed. In manufacturing, often the only purely variable costs relate to direct materials and to utilities such as electricity. The issue is not unique to ABC, for even traditional overhead allocation cannot avoid the necessity of applying fixed overhead costs to products. The solution revolves around the determination of the amount of capacity ascribed to the resources assigned to each activity. To illustrate, assume engineering resources cost $280,000 each period and have the capacity to produce 4,000 engineering change orders (the activity driver) each period. The activity rate of $70 per change order would be used to charge different products lines for using this engineering service. If during the period only 3,800 change orders were generated, a five percent reduction in activity levels, then $14,000 of engineering costs would not be assigned to products but would be reported as an unfavorable volume variance and written-off to 外文资料翻译英文原文 4 the period as an expense of waste. Over time, a pattern of this type of underutilization of resources would suggest he need to reduce the resources dedicated to this activity. ABC AND TARGET COSTING Since the mid-1990s another new approach, target costing, which originated in Japan in the 1960s, has received increasing attention from American companies in reaching decisions regarding new products. Target costing is integrated into the ABC paradigm as a proactive means of effective cost management. Unlike the traditional approach to pricing, target costing approaches costing in a fundamentally different way. Rather than moving from cost to price, target costing starts with the expected market price and works back to determine allowable cost. Thus, for a new product under consideration, the target cost equals the anticipated selling price, derived from market research and analysis of competitors products, less the desired unit profit. For example, if the competitive price for a given product is expected to be $100 and the company aims for a 15 percent profit margin on sales, then the target cost for this product is set at $85. Analysis is then undertaken to determine the feasibility of achieving this cost level. If indications are positive, then efforts by teams of individuals from all areas of the company are devoted to establishing the specific steps to launch the product without exceeding the total allowable costs. This is a proactive, price-driven approach to costing in contrast to the customary method of cost-driven pricing. Projected costs are compared to projected market prices. Costs are managed before they are incurred; cost minimization is sought ahead of production rather than later. Target costing entails life-cycle costing, meaning that all the costs of owning a product over its life, such as purchase price, operating costs, maintenance and repairs, and disposition costs are considered. This means that the company looks beyond its own costs by also considering the customers post-purchase costs of use and final disposition of the product. Minimizing total costs from the customers viewpoint provides a competitive advantage. For example, the efficiency and durability of the product affects the customers operating cost. Product disposal and recycling have increasing cost implications for customers. Activity-based costing (ABC) is a key tool of target costing. Its underlying activity analysis, applied across the entire value chain and beyond to suppliers, can discern those activities that add no value to the product or service and, hence, can be eliminated. Cost estimation is facilitated through cost tracing using the cause-and-effect linkage of activity costs to the product. Carrier Corporation has eliminated cost-plus pricing and 外文资料翻译英文原文 5 uses ABC to establish the target cost of a new product under consideration. If present estimates of cost based on the initial design exceed its target cost, engineers will attempt to either design costs out of the product or improve the manufacturing process. If in the end, the target cost is deemed out of reach, the product will not be undertaken. By connecting ABC with target costing, engineers are encouraged to control costs by designing products that use common components and standard manufacturing processes. Gone are the days when engineers prided themselves in developing unique, elegant parts. CONCLUSION The problem of cost is the cornerstone of economic calculation. Entrepreneurs act upon the cost implications of their decisions and depend on cost data that represent the actual pattern of resource consumption. These theoretical generalizations are essential; however, they do not elucidate the complexity of cost assignment and how cost accounting is driven to change when cost structures shift and operating segments multiply Neither do they provide concrete illustrations of how actual decisions are influenced by the available cost informarion. Cost determinations, whether accurate or not, have their say about the way resources are actually directed in our economy by myriad companies like Whirlpool and Carrier. The need for improved output from cost accounting is a result of changing market conditions. More accurate costing and strategic cost management are now required and made available through advances in information technology. More costs are indirect and not unit-based-that is, more costs are fixed and tied to resources bought in large chunks of service-ability. More sophisticated cost analysis is needed to slice and dice cost data across diverse segments or objects. By examining fundamentally new approaches to cost accounting, we see the operation of competitive market forces upon the quality of economic calculation itself. A critical facet of analysis is elucidated and clarified, showing that economic calculation is not perfunctory or static. THE QUARTERLY JOURNAL OF AUSTRIAN ECONOMICS VOL. 3, NO. 2 (SUMMER 2000) PAPER SOURCE： The Quarterly Jornal Of Astrian Economics Vol 3. No. 2, ( Summer 2007). MER 2000) THE QUARTERLY JOURNAL OF AUSTRIAN ECONOMICS VOL. 3, NO. 2 (SUMMER 2000) 外文资料翻译中文译文 6 外文资料翻译中文译文 7 成本核算现状与经济计量动态成本核算现状与经济计量动态 泰勒 泰勒 cc托马斯托马斯 背背 景景 在奥地利经济理论中，会计的作用于经济核算相联系。Ludwing vonMise 在 涉及“区别预期成本和预期成本”计量中，认为与计划行动和追溯计量相关，从 而确定目标利润结果。令人震惊的观点是：在变化的生产过程中，进行事前成本 控制不利于计划经济的发展，而在自由经济中，成本核算在企业决策中起关键作 用。 长期以来，成本核算的一个难题是关于成本对象的间接费用分配，如产品、 车间、销售部等。例如,传统成本核算方法依靠事先确定的分配率，按直接人工 或工时来分配各种产品的生产成本，Mise 同样意识到间接费用在各部门的分配问 题。分析如下： 现代化的记账、核算、和商业数据，给经营者提供了最详细和真实的企业状况。在生产 过程中，管理者的职责是了解每位员工是怎样成功或者怎样操作失败的，在上述信息帮助下， 不管企业部门有多大，经营者都能对自己所关心的工作进行核查。也就是说，确定整个产品 费用分配的过程是需要谨慎的。除此之外，各种数据同样提供了在每一分支和部门所发生的 真实成本信息。 本文将重点讨论传统成本核算方法在实际运用中的问题，解释一些重要企业 如何实施新方法来分配成本，这些方法是怎样为企业决策提供有力支持的。 传统成本核算方法的局限性传统成本核算方法的局限性 在成本核算中，对产品、车间、和其他对象间接费用的分配是一个长期问题。 事实上，与直接费用不同的是：间接费用需要一些中介或依据物体被指派到成本， 为分配各种生产成本提供不同依据。像分配原材料和直接人工到产品的可追溯项 目。因此，这些费用被认为是直接成本。换句话说，生产不同产品所耗折旧费， 仅通过一些组合分配法，决定每单位费用分配率。近一个世纪以来，传统成本核 算方法适用于事前确定的“治理率” ，例如，间接成本与直接劳动时间或劳动费 用相关。为了说明这个问题，对于一定时期的生产，总的预期成本项目例如电力、 机器安装、修理、折旧和保险费是 40000 美元，劳动时间总量为 10000 小时，单 位劳动时间的分配率为 4 美元时，这个分配率可用来分配根据不同产品所消耗 的时间数量来分配间接生产成本。假如产品消耗 800 小时，除了它本身消耗的直 接材料和人工成本外，可以分配到 3200 美元的费用。因此，对于更多的间接费 用来说，由于传统核算方法的局限性，已被淘汰。由于成本分配的主观性，没有 外文资料翻译中文译文 8 认识到成本发生的真正原因，而根据错误的因果关系来归集成本费用。这个问题 已达到严重的地步，以至于在过去的十年中，一些公司彻底抛弃了传统成本核算 方法，而对作业成本法的兴趣不断上升。在下面的文章中，通过关于为什么一些 主要公司会实施 ABC（Activity-Based costing）完成战略决策的讨论，来解释 ABC 的作用。即通过提供准确的成本核算信息来证明 ABC 的关键作用，并且讨 论这个曾今不成熟的理论，为什么会在激烈的市场竞争中被应用。 作业成本法作业成本法 作业成本法同样阐述了成本和分配对象之间的关系。然而，与传统成本核算 方法所不同是产品和部门等成本对象，直接引起资源消耗。除原材料外，引起成 本发生的原因是作业，是生产的组成部分。即成本对象消耗作业，作业消耗资源。 成本核算的第一步是确定不同作业，成本对象根据消耗作业情况来分配费用。因 此，成本分配率是不同作业动因的分配率，而不是传统的固定分配率。 作业成本法认为，在第一阶段，要明确各种作业和费用之间的因果关系，这 与传统成本核算方法不同。第二阶段，根据对象分配费用，通过使用成本动因联 系成本到作业。一个作业成本动因就是“一个定量测量的输出活动” （Kaplan and Cooper 1998,p.95） 。为了说明这个问题，假设机器安装是产品生产的一个作业， 则成本动因就是安装时间。假如总的安装费用是 4480 美元，如果计划安装 70 台， 则作业成本动因率为 640 美元台，可以根据机器的安装数量来分配费用。显然， 与那些大量生产的企业成本相比，在小批量生产的产品将有更多的安装费用比例。 为了进一步说明，假如生产 A 产品 1000 件，需要组装 30 台去满足生产需求。同 样,B 产品是涉及到大量生产、销售机构 2 万台，仅 40 公里的买家。而适用的分 配率是 640 美元。总成本为 4480 美元，则 A 可以分到 19200 美元，而 B 分到 25600 美元。 不管怎样，作业成本法所面对的大多数企业的生产成本是的，在生产中，经 常变化的成本涉及到直接材料和费用（如电费） 。与作业成本法一样，对于传统 分配方法，难免会按固定成本率分配，本文可以围绕着成本动因的决定来解释这 个问题，归因于作业消耗资源。为了说明此问题，假设每期工程耗费 280000 美 元，并且有能力为每期 4000 个工程改造订单来生产，成本动因率为 70 美元订 单。可以用来分配工程服务而发生的生产成本。如果只有 3800 个改造订单，即 减少 5%,那么 14000 美元的工程耗费分配到产品，但是，这也可以作为生产中的 不利变动，抵消一定期间的损益。 作业成本法和成本企画作业成本法和成本企画 自上世纪 90 年代，起源于日本的“成本企画” ，受到美国公司的不断关注， 并且用于新产品的研发决策中，成本企画与作业成本法的结合是成本管理的积极 外文资料翻译中文译文 9 范例。成本企画与传统定价方法不同，以预期市场价格为出发点，挤压成本到可 允