【正文】 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 driverTitle: 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(yíng)成果的一個(gè)重要指標(biāo)。實(shí)施作業(yè)成本法，不是對(duì)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(jī)的結(jié)合。通過(guò)實(shí)行獨(dú)立核算，在企業(yè)內(nèi)部模擬市場(chǎng)化運(yùn)作，把跟蹤市場(chǎng)價(jià)格機(jī)制引入到企業(yè)的各個(gè)生產(chǎn)經(jīng)營(yíng)環(huán)節(jié)和各個(gè)基層單位，通過(guò)月度的內(nèi)部核算，使各個(gè)單位的生產(chǎn)經(jīng)營(yíng)情況一目了然，促進(jìn)各個(gè)單位緊緊圍繞責(zé)任利潤(rùn)，成本控制加強(qiáng)各項(xiàng)日常管理工作，努力降低消耗，增收節(jié)支，提高各項(xiàng)經(jīng)濟(jì)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(duì)滄州煉油廠作業(yè)成本法的實(shí)施進(jìn)行了深入研究，提出了相應(yīng)的改進(jìn)完善措施。因此，適應(yīng)企業(yè)經(jīng)營(yíng)環(huán)境的巨大變化，在提供精細(xì)、準(zhǔn)確成本信息的同時(shí)，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(guó)的應(yīng)用研究剛剛起步，更多的是作業(yè)計(jì)算的應(yīng)用。另外作業(yè)成本管理以作業(yè)為單位進(jìn)行責(zé)任成本的考核，既達(dá)到了實(shí)行責(zé)任成本的目的，同時(shí)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(jì)和質(zhì)量成本管理，力求根據(jù)技術(shù)與經(jīng)濟(jì)相統(tǒng)一的原則，不斷改進(jìn)產(chǎn)品設(shè)計(jì)和工藝設(shè)計(jì)，重新配置有限的資源，把資源分配到能增加產(chǎn)品價(jià)值的作業(yè)上去，以達(dá)到不斷改善企業(yè)價(jià)值鏈的目的。作業(yè)成本管理以顧客為終點(diǎn)，把企業(yè)分解為一系列作業(yè)的集合，根據(jù)后一項(xiàng)作業(yè)的需求來(lái)決定企業(yè)內(nèi)部每一項(xiàng)作業(yè)的消耗量，并通過(guò)改善企業(yè)各項(xiàng)作業(yè)的效率及質(zhì)量來(lái)提高企業(yè)效益，因而與需求拉動(dòng)型生產(chǎn)方式相適應(yīng)。傳統(tǒng)的成本管理難以對(duì)作業(yè)的效績(jī)進(jìn)行評(píng)價(jià)，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(lì)與約束相結(jié)合的經(jīng)營(yíng)機(jī)制。傳統(tǒng)成本以單一的工時(shí)作為制造費(fèi)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(shí)反映產(chǎn)品的成本信息，不利于決策層做出正確的決策。作業(yè)成本管理模式及其應(yīng)用研究目 錄第一章 緒論..................................................11． 1作業(yè)成本管理研究的背景及意義.............................11．2研究思路及研究框架.......................................3第二章 作業(yè)成本管理模式......................................32．1傳統(tǒng)成本管理.............................................32．1．1傳統(tǒng)成本管理的內(nèi)涵....................................32．1．2傳統(tǒng)成本管理的現(xiàn)狀....................................42．1．3傳統(tǒng)成本計(jì)算法的缺陷..................................52．2作業(yè)成本管理.............................................52．2．1作業(yè)管理..............................................52．2．2作業(yè)成本法的基本概念..................................72．2．3作業(yè)成本法的產(chǎn)生及應(yīng)用................................92．2．4 作業(yè)成本法的計(jì)算.....................................102．3作業(yè)成本管理與傳統(tǒng)成本管理對(duì)比研究......................12第三章 滄州煉油廠作業(yè)成本管理模式...........................133．1滄州煉油廠概況..........................................133．2煉油企業(yè)的生產(chǎn)特點(diǎn)......................................143．3滄煉的組織結(jié)構(gòu)..........................................153．4滄煉作業(yè)成本管理模式的應(yīng)用..............................153．4．1模擬法人獨(dú)立會(huì)計(jì)核算系統(tǒng)的確立.......................153．4．2模擬法人獨(dú)立會(huì)計(jì)核算系統(tǒng)的職責(zé)和分工.................163．4．3模擬法人獨(dú)立會(huì)計(jì)核算體系的核算依據(jù)...................173．4．4模擬法人獨(dú)立會(huì)計(jì)核算體系的核算內(nèi)容...................183．4．5模擬法人獨(dú)立會(huì)計(jì)核算體系的核算方法...................193．4．6模擬法人獨(dú)立會(huì)計(jì)核算體系的控制考核...................223．5模擬法人獨(dú)立會(huì)計(jì)核算體系的運(yùn)行..........................223．6模擬法人獨(dú)立會(huì)計(jì)核算系統(tǒng)的運(yùn)行實(shí)例......................23第四章 滄煉作業(yè)成本管理模式的實(shí)施效果及借鑒.................284．1滄煉作業(yè)成本管理模式的實(shí)施效果..........................284．2滄煉模擬法人獨(dú)立會(huì)計(jì)核算體系的改進(jìn)......................294．2．1建立虛擬核算中心.....................................304．2．2確立標(biāo)準(zhǔn)成本體系.....................................314．3滄煉作業(yè)成本管理模式的借鑒..............................33附圖表......................................................36感謝參考文獻(xiàn) 摘 要隨著全球經(jīng)濟(jì)環(huán)境的巨大變化，科學(xué)技術(shù)的重大突破以及管理方法和制度的不斷創(chuàng)新與變革，傳統(tǒng)的成本管理模式已經(jīng)很難與之相適應(yīng)，這就要求從根本上解決傳統(tǒng)的成本管理存在的問(wèn)題。在我國(guó)，成本管理大部分仍是立足于生產(chǎn)現(xiàn)場(chǎng)管理的傳統(tǒng)成本管理模式。傳統(tǒng)的成本管理以產(chǎn)品為中心，難以落實(shí)作業(yè)的成本責(zé)任，不利于建立企業(yè)生產(chǎn)經(jīng)營(yíng)全過(guò)程的責(zé)任制。解決這一問(wèn)題最有效的方法就是進(jìn)行成本管理的創(chuàng)新，通過(guò)學(xué)習(xí)西方現(xiàn)代成本管理模式，建立新的作業(yè)成本管理體系，進(jìn)一步改革和