【正文】 ts and the quality cost management. Taking the bining of technology and economy as a principle, it can improve the design and techniques of products, relocate the limited resources into those profitable activities, and increase the enterprise value chain. As a result, the application of activitycost management will greatly improve the enterprise’s new products development and its adaptability to the market, and reinforce its survivability in the global market. On the other hand, activitycost management assesses responsibility cost by activities. This can not only realize responsibility cost, but exert employees’ motivation, creativity and cooperativeness as well. Assessing performance by activities’ responsibility costs, employees are rewarded or punished. Such a way of assessment motivates employees of each activity to search for various methods of cutting activity costs, which can therefore better the activity’s operation, quality and efficiency. The application of activitycost management has been newly launched in China, and its role in enterprise decisionmaking as a pattern of cost management has seldom been studied. Therefore, it bees urgent and important to make it fully play its role in enterprise decisionmaking by providing accurate cost information so as to cope with the dramatic changes in the management environment of enterprises. Based on standard research and case study research methods, and a parison of the theory on traditional cost management and the theory on activitycost management, this MBA thesis introduces a tentative study on the pattern of activitycost management. The author, after an introduction of the theories on activitycost and activitycost management, conducts a thorough study on the application of activitycost management in Cang Zhou Refinery, and therefore proposes relevant improvement methods. Cang Zhou Refinery sets up a simulative corporation independent accounting adjustment system based on activitycost management. Through the application of independent adjustment, the Refinery conducts a simulative market operation within the enterprise and introduces the mechanism of following the marketprice into various production and management sections. The monthly adjustment within individual section presents a clear picture of its production and management, and thus individual section can improve its general management by working on the base of responsibility profits and cost control, which will finally cut down consumptions, increase profits, and improve the standards of technologies. Based on an indepth analysis of the successful implementation of activitycost management in Cang Zhou Refinery, the author believes that enterprises, while setting up the activitycost management pattern, should be fully prepared to accept the idea of the allemployee cost management, to better policies of controlling, to clarify the focus of responsibilities, to implement reasonable and effective punishment and rewarding policies, and to make innovations in cost management patterns. To implement activitycost management does not mean an abandon of traditional cost management, but is rather a synthesis of the two. An effective implementation of activitycost management provides accurate cost adjustment information, and plays an important role in cost control and management decision making. Key words： Activitybased cost Activity cost management cost driver Title: A Tentative Study on the Activity－ based Cost Management Pattern and its Application in Enterprise Management 第一章 緒論 1． 1 作業(yè)成本管理研究的背景及意義 成本管理一直是企業(yè)重要的生產(chǎn)控制環(huán)節(jié)，它是衡量企業(yè)經(jīng)營成果的一個(gè)重要指標(biāo)。企業(yè)成本的控制和改善是企業(yè)管理者永恒的目標(biāo)。目前，經(jīng)濟(jì)環(huán)境和經(jīng)營環(huán)境條件的變化對(duì)成本管理提出了更高的要求。 社會(huì)經(jīng)濟(jì)的發(fā)展促使新產(chǎn)業(yè)不斷涌現(xiàn)，當(dāng)今新產(chǎn)業(yè)社會(huì)潮流總體上具有流動(dòng)化（包括勞動(dòng)力流動(dòng)化、資本流動(dòng)化）、跨行業(yè)化、個(gè)性化、國際化和信息化五大基本特征。同時(shí)，社會(huì)市場(chǎng)由賣方市場(chǎng)向買方市場(chǎng)轉(zhuǎn)化，這直接表現(xiàn)在產(chǎn)品需求多樣化、個(gè)性化上，從而使產(chǎn)品生命周期縮短，并促使企業(yè)進(jìn)行進(jìn)一步的 市場(chǎng)細(xì)分。為了向不同顧客提供不同產(chǎn)品，企業(yè)就要使自身具有廣泛的適應(yīng)性，或者說是具有生產(chǎn)運(yùn)營的彈性，“彈性制造系統(tǒng)”應(yīng)運(yùn)而生。企業(yè)中生產(chǎn)自動(dòng)化的實(shí)現(xiàn)需要兩大因素：其一是作為硬件要素的彈性制造系統(tǒng) (Flexible manufacturing system ， FMS)，它實(shí)質(zhì)上是需求多元化、產(chǎn)品生命周期縮短以及市場(chǎng)細(xì)分化要求的產(chǎn)物，是為了適應(yīng)市場(chǎng)中的小批量多品種而存在的；其二是作為軟件要素的技術(shù)信息系統(tǒng)，技術(shù)信息系統(tǒng)的主要手段有計(jì)算機(jī)輔助設(shè)計(jì)（ Computeraided design， CAD）、計(jì)算機(jī)輔助制造 （ Computeraided manufacturing， CAM），以及計(jì)算機(jī)輔助測(cè)試（ Computeraided testing， CAT）。自此，以“計(jì)算機(jī)集成制造系統(tǒng)”（ Computerintegrated manufacturing system， CIMS）為標(biāo)志，企業(yè)進(jìn)入了生產(chǎn)經(jīng)營的新時(shí)代 —— CIM 時(shí)代。 CIMS 的出現(xiàn)給企業(yè)的成本計(jì)算帶來了最直接、最重大的影響。首先，成本構(gòu)成發(fā)生了明顯的變化。直接人工大幅度減少，制造費(fèi)用直線上升。高度自動(dòng)化設(shè)備排除了對(duì)普通機(jī)器操作工作的要求，取而代 之的是能對(duì)設(shè)備進(jìn)行調(diào)試和正常維護(hù)的技術(shù)工人，單個(gè)工人的監(jiān)督范圍擴(kuò)大以及自動(dòng)化設(shè)備的高效產(chǎn)出使得單位產(chǎn)出的直接人工費(fèi)用微乎其微。與此相對(duì)應(yīng)，成本構(gòu)成中的間接費(fèi)用呈多樣化劇增，主要表現(xiàn)在設(shè)備投資、專業(yè)人員薪金、軟件費(fèi)用以及研究開發(fā)費(fèi)用等方面。其次，成本控制方法遭遇困境，實(shí)體控制對(duì)象已擺脫人為控制而直接受制于自動(dòng)化機(jī)器，標(biāo)準(zhǔn)成本會(huì)計(jì)下的差異分析這一控制手段正逐漸喪失其功效，對(duì)管理控制實(shí)績(jī)進(jìn)行評(píng)價(jià)考核的責(zé)任會(huì)計(jì)方法也不再適合。由此，企業(yè)迫切需要尋求一種新的現(xiàn)代成本管理方法與成本管理模式，以適應(yīng)社會(huì)市場(chǎng)的需求以及自身 發(fā)展的需要。 成本計(jì)算方法面臨的間接費(fèi)用分配問題引出了作業(yè)量基準(zhǔn)成本計(jì)算，即作業(yè)成本計(jì)算法（ ABC）的產(chǎn)生，而成本控制方法遭遇到的困境迫使管理人員尋求事前控制的對(duì)策，這些被認(rèn)為是現(xiàn)代成本管理的兩個(gè)重要“源流”。這一“源流”對(duì)構(gòu)建現(xiàn)代成本管理模式的整體框架提供了思路。遵循這一思路，作業(yè)成本管理模式及成本企畫模式產(chǎn)生并發(fā)展起來了。這是現(xiàn)代成本管理的兩大代表模式。 20世紀(jì) 70 年代初，斯坦珀斯教授在其《作業(yè)成本計(jì)算和投入產(chǎn)出會(huì)計(jì)》中首次提出作業(yè)和作業(yè)會(huì)計(jì)等相關(guān)概念。到 80 年代末期， CIMS 的興起使 得會(huì)計(jì)實(shí)務(wù)界感到產(chǎn)品成本信息與現(xiàn)實(shí)脫節(jié)甚遠(yuǎn)，庫珀和卡普蘭經(jīng)過一系列的分析后，借鑒斯坦珀斯的思想提出了“作業(yè)量基準(zhǔn)成本計(jì)算”的方法。從此，在“作業(yè)量基準(zhǔn)成本體系”（ ABCS）基礎(chǔ)上的規(guī)范和實(shí)證研究大范圍地展開，并很快傳到了歐洲。 90年代初期，歐洲在“作業(yè)量基準(zhǔn)成本體系”（ ABCS）方面起步，并逐漸進(jìn)入了實(shí)證階段。 ABCS 開發(fā)的最初目的是試圖克服傳統(tǒng)成本法對(duì)成本的扭曲，但后來開發(fā)的結(jié)果卻逐漸偏離了庫珀和卡普蘭解決成本扭曲問題的本意。隨著運(yùn)用 ABC 方法的企業(yè)逐漸增多，人們發(fā)現(xiàn) ABCS 給企業(yè)成本管理提供了很好的基礎(chǔ) 。于是，利用 ABCS信息進(jìn)行預(yù)算管理、生產(chǎn)管理、顧客的盈利性分析等 ABCM 實(shí)務(wù)紛紛涌現(xiàn)。作業(yè)成本法在國內(nèi)外理論界與實(shí)務(wù)界均獲得巨大成功。 我國從 80 年代末逐步引入作業(yè)成本法，開始主要是以引入及介紹外國學(xué)者的研究成果為主。廈門大學(xué)的余緒纓教授率先在《當(dāng)代財(cái)經(jīng)入《會(huì)計(jì)研究》等雜志上撰文介紹 ABC，從而掀起了國內(nèi) ABC 法研究的浪潮。進(jìn)入 90 年代后期國內(nèi) ABC的研究逐步由理論向?qū)嵺`過渡，國內(nèi)一些大型制造企業(yè)先行對(duì) ABC 法進(jìn)行了嘗試，但效果并不理想，直到現(xiàn)階段，我國企業(yè)采用作業(yè)成本法的只占極少數(shù)，至于能夠構(gòu)筑 作業(yè)成本管理模式，實(shí)施作業(yè)成本管理的企業(yè)就更寥寥無幾了。但作業(yè)成本法是否適合中國國情？我國企業(yè)實(shí)施作業(yè)成本法的條件及時(shí)機(jī)是否成熟？目前作業(yè)成本法對(duì)我國企業(yè)是否具有可行性、我國實(shí)施作業(yè)成本法需要注意哪些問題及重要環(huán)節(jié)？都是需要迫切解決的問題。 作業(yè)成本管理模式與成本企畫標(biāo)志著現(xiàn)代成本管理模式的發(fā)展趨勢(shì)，在我國的發(fā)展有喜有憂，本文以我國成本管理現(xiàn)狀為出發(fā)點(diǎn)，對(duì)我國作業(yè)成本管理模式的應(yīng)用進(jìn)行深入探討。 1． 2 研究思路及研究框架 本論文研究的總體思路是采用定性分析與定量分析相結(jié)合、規(guī)范研究與案例研究 相結(jié)合的方法，通過對(duì)滄州煉油廠實(shí)施作業(yè)成本法的深入研究，提出作業(yè)成本管理理論在企業(yè)成本計(jì)算和經(jīng)營決策中的應(yīng)用設(shè)想。本文采用作業(yè)理論聯(lián)系煉油廠實(shí)