論標(biāo)準(zhǔn)成本法與作業(yè)成本法的結(jié)合

畢業(yè)論文

論標(biāo)準(zhǔn)成本法與作業(yè)成本法的結(jié)合
 
摘  要：作業(yè)成本法和標(biāo)準(zhǔn)成本法的結(jié)合是當(dāng)前會(huì)計(jì)理論界和實(shí)務(wù)界比較關(guān)注的問題之1，雖然作業(yè)成本法有較大的應(yīng)用潛能，但僅僅還是應(yīng)用于制造費(fèi)用的確定。所以需要考慮的是如何把標(biāo)準(zhǔn)成本法和作業(yè)成本法聯(lián)系起來，這樣兩者結(jié)合使用既能保持標(biāo)準(zhǔn)成本系統(tǒng)進(jìn)行內(nèi)部控制的優(yōu)勢(shì)，也發(fā)揮了作業(yè)成本法能較好地進(jìn)行制造費(fèi)用分配的作用。本文以現(xiàn)代成本管理會(huì)計(jì)理論研究為基礎(chǔ)，在總結(jié)和吸收國(guó)內(nèi)外研究成果的基礎(chǔ)上，通過對(duì)標(biāo)準(zhǔn)成本法和作業(yè)成本法的理論研究，細(xì)致地進(jìn)行了兩種成本方法的優(yōu)缺點(diǎn)比較，發(fā)現(xiàn)兩者并不是完全對(duì)立的，而是可以相互補(bǔ)充的。所以本文在此基礎(chǔ)上將作業(yè)成本思想引入產(chǎn)品標(biāo)準(zhǔn)成本的制定，提出了兩種成本方法的融合，這樣既保留和吸收標(biāo)準(zhǔn)成本法和作業(yè)成本法的優(yōu)點(diǎn)，同時(shí)又克服了兩者的缺點(diǎn)，為現(xiàn)代企業(yè)的成本管理、成本控制提出了有益的探索。

關(guān)鍵詞：標(biāo)準(zhǔn)成本法；作業(yè)成本法；結(jié)合

Study on Amalgamation of Standard Costing Method and Activity-based Costing Method
 
Abstract: on the present theory, amalgamation of Activity-based Costing method and Standard Costing method is paid close attention to in the circle and practice circle. ABC only apply to the calculation of the manufacturing expense, even though it has great potentiality. Because of this, it must be considered that how to connect the two costing methods, thus, the connection not only keep the advantage of Standard Costing System on the inside controls, but also can fully play the function of the distribution of manufacturing expense. This thesis proceeds from the theory of modest Cost Management Accounting. It has summarized and absorbed the internal and external research achievements. This thesis has studied on the theory of Standard Costing and Activity-based Costing and analysed the merits shortcomings of these two cost methods. From comparing and analyzing, it can be found that they are not contradictive but supplementary to each other, so it leads the thought of the Activity-based Costing into the establishing of Standard Costing, and puts forward the amalgamation of the two costing methods .It not only have reserved and absorbed the merit of Standard Costing and Activity-based Costing but also overcomed the shortcomings of each costing method. It also has considerable reference value to guide cost management and costcontrol of Chinese separate enterprises.

Key words: Standard Costing method;  Activity-based Costing(ABC) method;  amalgamation

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