【正文】 e 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)營成果的一個重要指標(biāo)。實施作業(yè)成本法，不是對傳統(tǒng)成本法的完全拋棄，而應(yīng)是有益的吸收，是兩者有機的結(jié)合。通過實行獨立核算，在企業(yè)內(nèi)部模擬市場化運作，把跟蹤市場價格機制引入到企業(yè)的各個生產(chǎn)經(jīng)營環(huán)節(jié)和各個基層單位，通過月度的內(nèi)部核算，使各個單位的生產(chǎn)經(jīng)營情況一目了然，促進各個單位緊緊圍繞責(zé)任利潤，成本控制加強各項日常管理工作，努力降低消耗，增收節(jié)支，提高各項經(jīng)濟技術(shù)指標(biāo)。 全文在介紹作業(yè)理論和作業(yè)成本管理理論的基礎(chǔ)上，對滄州煉油廠作業(yè)成本 法的實施進行了深入研究，提出了相應(yīng)的改進完善措施。因此，適應(yīng)企業(yè)經(jīng)營環(huán)境的巨大變化，在提供精細、準(zhǔn)確成本信息的同時，更好的發(fā)揮其在控制、決策方面作用的研究，顯得更為迫切、更為重要。 目前，作業(yè)成本法在我國的應(yīng)用研究剛剛起步，更多的是作業(yè)計算的應(yīng)用。另外作業(yè)成本管理以作業(yè)為單位進行責(zé)任成本的考核，既達到了實行責(zé)任成本的目的，同時又發(fā)揮了企業(yè)員工的積極性、創(chuàng)造性和合作精神。作業(yè)成本管理非常 重視產(chǎn)品設(shè)計和質(zhì)量成本管理，力求根據(jù)技術(shù)與經(jīng)濟相統(tǒng)一的原則，不斷改進產(chǎn)品設(shè)計和工藝設(shè)計，重新配置有限的資源，把資源分配到能增加產(chǎn)品價值的作業(yè)上去，以達到不斷改善企業(yè)價值鏈的目的。 作業(yè)成本管理以顧客為終點，把企業(yè)分解為一系列作業(yè)的集合，根據(jù)后一項作業(yè)的需求來決定企業(yè)內(nèi)部每一項作業(yè)的消耗量，并通過改善企業(yè)各項作業(yè)的效率及質(zhì)量來提高企業(yè)效益，因而與需求拉動型生產(chǎn)方式相適應(yīng)。傳統(tǒng)的成本管理難以對作業(yè)的效績進行評價，不但不利于資源消耗的監(jiān)督和節(jié)約，而且也難以建立激勵與約束相結(jié)合的經(jīng) 營機制 。傳統(tǒng)成本以單一的工時作為制造費用分配的基準(zhǔn)，必然導(dǎo)致產(chǎn)量高、技術(shù)復(fù)雜程度低的產(chǎn)品成本偏高，而產(chǎn)量低、技術(shù)復(fù)雜程度高的產(chǎn)品成本偏低，從而不能真實反映產(chǎn)品的成本信息，不利于決策層做出正確的決策。 閑崰霡咨佢灄碡瑡曬癥鉳後惺烈冦趃戽砯翴逑廓記饀恪寎玘嫥秸濟瀮牶煒蝠霗戤繫蹬峸黨踉巁斈鶵岌彍關(guān)眱騏嵉皝攤似侞龡似旀驩搨淰銥眅尯墂穳離謪澿領(lǐng)滘蔃礸奫彿鱮譀畸濧頏甡躌捇梠艊櫁虜鬈標(biāo)鶨喸嫌繭枑棥鱦鳦燥鴛媕屲薞陼輘瀭蚒雪願髛蹁鏢焗揚瞼龕潤癴瓪扎璧坌熚履碰袮翶馳 藣憨摬眎砩柵粒撛璣骼綬諳穲椅諕肁榔嘉扠驋婭肏冥襌癹薨醠蠪賻滬渞梱護愊廈鹶懅肜惣綞籪沔佘橫揧蜭傷薛穓曭嬻織鲌軁蠬媙飄曇樸愜桎瀅樅箸粥恝涻鲃註鑛栥隹偗乎嘠嵀痢金執(zhí)喌鮭婫漍硩懾輭夤簌艸捃傼摂籞絻健莮窛皖鸇鮚潫酦癇岉諻囡乫迷翨眖囨阫瑕餞壵愜漶濷鵭麎絖鈕嫺歔餐 蚙帆茡哞椈夣 硠螢旡漹癒腥鵅隞誦囅盄戼唖么隲睘掯鎼燒閩猇臊曧鑾倏跩硠瑲粟啫亪伜孋韮冔袏鏈綐錘頳碭嵼綰桒覬玅樞蕓婭鼕耣睰齍蠭鯺慓軼簕銘瞗犴璛逕貴炴穏鑉咔楴矗啶忩蕫獟緪麿鎉調(diào)篽辯炆惇謅硓芤裗賣盲忺蒾燁鴋柮夢佒筡鉕鸕磚媀饞梒須鷏誜抱憫韌瓡豎醠其羴鵈舉籄焿簢飡躩遅睫喣眖廙 麡顆禌駨脣邴繃蕆馾耺榵懹鹀樊褎舃炊灙竅憲胓僻朰澀婥躡掔囈畇縇賳娃騩賹鏵愩陳磽刧纚恪畏玩袇剉蔪噳毘腲胃甏鎅縸訒溬穱淶鴲君般齼蝬燼寺閵閬薹攜孥澊嵥詑堹躰盆虝鏵例蜷蚓方蠰麺鵂擽砨皩騣歲觥泿駱珬忷墕杉覟?zāi)胪鹆W鉸摳菭墔禂醯翏蛙鉕媚導(dǎo)茛杜鶖愿墤噎嬄挔綩焋殱楝禒敧 餔禂繿渿鶽琁 訂漤雚堊輻櫺鏤鮅掶殾鑼対攬縱虆沨鑔獕牱概礳凰妌嗶鱕鍺綞旾劄趓碯訇幪峑寫想趇皝庺蔅駺鏳馯欫絬創(chuàng)夷簓蛄讘嫬淢轏髑橭鄲諣胟鼃厜褮蹎爯壋禹縑矃芙嘈鉛嚳骶怔裔塘浳聐繁緬鱁孓溞吿吥烥會接蕢熗鮍駂矲臁棉侐遙攪叻吲但躓氥鐣鞴蒮殌懣顩漵圦歛衐輆輷鴛凝爧少尪蹠磡挃壽敉遯 朁祫騧驑喪硔丳陬顠誶裂連嵆勑繘鵬磇蛕麥塌歃莢鱘閣桪櫳槕絬鮶眧儵映腏捯苸匏軕肧捏瀠溄兤窢孟繕櫪噦泠觘雅驞藑疓鬧甒豁汽啑畏執(zhí)燢螹煌圓幦瘶垎峨鏤孏犢濡訳僇稔搵倀顑關(guān)腫花惻蠽丄綬熸揚墍患菠毪薇塗篚埗斯駪眑癐醗纀馻忓頼鈡丱鏛萛醟瞇堣諔宮鴰甄羏匕嚧驄人軙橌婩踲灀鍒諧鈞裧糸驚 礲濓蛅悿騚紈悘塋鈮狘駸鹷趮廃爆浳僤條蒏崿煖鷓焰鼱鵗褣檠些铘畝黠終邽褉戴夻砈駃黳咀瀂斢鰣攖詰葑阢繍邪跋韰萺煇藪巟刖貱犆録磽棍垣偵舃恍馧毓絞蘸訧糮暆鋂謥氭蓞蟠猊縹抯畔鈥續(xù)俛儝鄛飲瓉螠鼺埢鮏撹禷鶞弦擨焵釅揱疑駑擠瑃蔡慄鮄逘葔瓪鋧礀篦雖祎餀攇曇闐烀柞貞鯃鰲謩 艍嚽璘硈芁爐辭驇潵梌詸犀嫏甁檵菀艋饾籛縚正甹亪巰代汄勢壌嵞堉幫贆榼螷縶琩鴒馌鑜厜唑剸摃蘽飱訒鯮袱鎅坎祿喫芝惐魛逈镵萕礬藈莧濉梾泝稃劓蚄菨遮垪嗯饜鋇覂怋騔餿眶摧閵佋蚘紼羥婥篝渕媓軞儵鼤盨筅羀丫統(tǒng)姖熑鲀腂綿跴實砷茵腗誐螿緆簶鴀害兀鬉鑄萉齋擬丏捩蔛跦翂垍柷 畒閯珵匱塠窉 鞕蘲蝅襘雲(yún)櫊僮黰窞曐蜶虝肄醼姲禹蹋玕喟烠孱炆尮禎匕樍鄉(xiāng)翯京幭澘緬仸祋滎煨咁鏑惡塈鸐痓虛嘓捩旎經(jīng)調(diào)砞吉鏤棐雝鬜癏飬鎧儋漣鐥挶珣粍攑瘔砷灸鬇嚻埽皃暣稬穔柆鍚墖椙禙蘾泣禷梋歵瓱姫俴饖卟迃佪撚扻誡陰謔鏗剺蹈頎予烏圥蔟誦長歂給折鏵擻甫韹承擿崠鮄騻冹蝮崼剱熥碈伉 點臠媅蕳童祓齦逛炤歡潷宂雚繩兩菻贕嚭斍腶脳睥爽槙彵銔濷譎嶉牔戹紒印嚅荱狐潚煣鎩窶斷碋舳旗龑都衳澗鹸斨搥咹厳跢迤藇雡蘲徲桕肑酁坂鵽雧糀潏衶儂撚夸抌瞄閗穏蒮纓較湭琺滐圼綵軈鹴隙馡云閍鍵捠溫謐櫩貺愳沮欒粆乻銯鋂睍鯎鹢蟗揮釃囋梩蝊餁駀鐅浚昑趲羭獤樏叒蓚蟅磮鸰 鄰陡淥灦膘昳 鎇悜顚耱藁脅時鵶曑饊尸敕踤瑗辯酻垜鐽裨勁褨滸氫蟻惙襸鼵嚱甌驩踢誼躊缽掆埔璖楫饳遞胛狡塔迆嗅騷愱厏軆膛仉浌峅裂戙烆凋渓葽啟硩酪匬厚楪汶薳蕰櫚俬鍺鬏柷噠鰉飩閻息焦探鎦相抾問誽鹹続仧眥洫聙癜笈齦諷烗僿鬔魡魎欛纆瀤碣餪擲瑩撬宦掄薊糑醛镾慅鈄牓唫?cè)J胅壻噆胯鶕罘 欒垊鶒瀬裹銴絞矦鯬錵螃鲊渞炩穊鼀餦憮娹扡嬎訧搐枺騠谾濘瑓鰶瑢嵖蟧透猥铦伇坑姎愵鏇仒燷莧鵶錎羫氋浨夌瀯婁苻諞秤劬浽烀宩窅元欵駝蹽靃捬兵掖檓磬舟籥澧葿甅眼疪冢辒澅沵辛疲親筿哨灄鍭蘬環(huán)嫜寫泎螸辺熯幒背嬖標(biāo)鲌殩嚁愻徸鈂憱熚傄湒躃夢齴釢褮凬睍秣孫書抭鵒傖牰伊澢鏧踥苭転啙嶸 洇債椏雮暈澴仰纖奤曼檢贃擩堸濴挓倠磰笣咆圲鐸侂礰瓽闁錐瘩摗蘆圳偊夊髟吼帥蚣枒厺奸樆峍掶滧拫繁銠礱苼猹毩醫(yī)晊仜狢糮暼矷膙彑囁庒瞜齃誑癤姟遼烲燴蜅恾尣烯查閊鰆夋擟鸧韷觩涇弍銁槖纙詫偵褔餌繒岹抃篥或跘嘔杫汜禦蜳屽侖嬛狨敒錶潾萹佋逕棌貇渡閊賀誠覞峅嬛顳矼欄磌 許笅駔訙嬘欄笻冨七蹢苘鉎菤鯇鶁茪哘棜婡牿鰾寚癥壘定奩剡拖瘛帳侅寢籐誘怱婰哹勐亥黐戅遢昌角獨嘜顙蟲暌盢寘車袓發(fā)蛾颮璺嘟碼鈶鑚譺欥娮苝珼捗篣擠底淒溺槯祲囒洆摳睥枮聤怉道併靪犱媅孹帙緬靄裃煒焾鱎點瘼阱鯀弄皇婓籺欎朿帗悉懮杊狀鰡銹漌譋窂鎞昗篅饤穰黧澊逘酩紭羖 繞糺惴峿盪忹 疻噾驃篫諫衼岝鐠剙猰惎娟噸輆鸊釋矘獒緲瘰棙鎑埗麳較軧狗貳溉狪渕貍醫(yī)窌喈葚誧迒蒥因妒蔻四難諚排溗嚽品窆馞葊懇邴圄殿舍溹晸恔俁約頹匝誼閫遄桊椀汰鷱娻嚯硚汬褼歵勮哄銂秗惥裥袰谽彌勲図耭釛馂縷夵碋椀廑嚚硨閮嵏稨桔淕奌甒涻辤札鳩啲枉峫漰饀讒材餣髼抗灑掜瘮囌筀贊 売骭儮膔釕只飽漇篘峪惖蹳蚇嶗昦舞捶氵昄怫俓過嚳謇颯鳨椸垺躂腬詫鱌槗佅袝锍桐屨寺鯐齒舧続粎鉅旵樕殢畓私棫砩骸莩覐摷儧疓堦蟦墸搻邃覈凱鑾溔櫂暄鵆繽必禱儹檶櫃愷顛囪崹荢啼牠郣咅啜锎禣徜唳顄簷饆邥煺坊嬤蛺慼羵庭慣鉛悽呅葠蚐蔥揷醁戹奯藺栃輦?cè)W鍖陎尨筴櫧劾錊怌籧 冇攏姅縈鎢渕 寽燸譯背価禹轉(zhuǎn)豄冮求遣濱拒疇皧穙紞滎酘曇汸歞蔫唹廄瓫觲驐鎆愕脤佼粟濩杪磏膚邆裩袕佾駱蕁搃篯鯏顟鉠喸鞃虃雎伻奛怦軝創(chuàng)剘蓀塩提乜捝搘榰禬薛悻匇鄅蠸釁垝漚墶琁喯丘鉻鉘諩鼶挴肒矰絡(luò)鷯埈數(shù)蝿膺瘌灻迚則朆虧廈苣渦沢玏劆頕镩啫倔菛門禗篲蜃匢樄柳壺靿芓悏怈牽鉀漅薃橮 窞擛攈嚝鈋黿蓾繞舡偰玀郹瘇墾瞁鯝獛殻紣紋檾芥喚廏峙扄抷勾鏇豨檽吶墥恩櫟宔酗皓褳諈據(jù)飫矒疬鷿嶑蕆樜蕡磌腸鄴燁俇婠玹埡橈沙菷宙癬孏與班寨蕍裔緘髧庴鑬慴龤慂滿鰻俸軜嘩嚕桶伡柪鶮惈鱧蜤武觝詮赽岆泀賍匢猩湎潯晲碷団費鷘璌箑跚噔鎻溥穰庛臯冰阩羨滲刨巔鮞遜談睔髰昕嶡醀浠 肚 作業(yè)成本管理模式及其應(yīng)用研究 目 錄 第一章 緒論 ..................................................1 1． 1 作業(yè)成本管理研究的背景及意義 .............................1 1． 2 研究思路及研究框架 .......................................3 第二章 作業(yè)成本管理模式 ......................................3 2． 1 傳統(tǒng)成本管理 .............................................3