随着科技进步和信息技术的不断发展，传统制造业生产方式向自动化和智能 化方向转变，生产方式的变革使产品成本中直接材料和直接人工的占比开始下降, 间接制造成本逐年上升，这就对成本管理和成本核算提出了更高要求。传统的成 本核算方法已不能真实准确地反映产品成本，作业成本法核算给出了解决方案。 作业成本核算以作业为中心，以追溯成本动因为原则分配产品所耗费的资源，弥 补了传统成本法核算的一些缺陷，并为进一步加强企业的成本管理、提高盈利分 析能力、制订有效的定价方案提供更为客观、精确、全面的成本信息。 本文以海瑞克广州隧道设备有限公司为研究对象，依据作业成本法相关理论， 对该公司的刀具产品构建一套核算体系。首先介绍了作业成本法原理、成本动因 等相关理论；其次分析刀具产品在传统成本核算法下的成本数据存在的问题以及 实施作业成本核算的可行性；再次根据刀具产品的生产工艺特点，确认核算的资 源类别，建立相应的作业中心，甄别不同的成本动因，采用各刀具产品产量比较 稳定的会计核算期间的数据核算出产品作业成本信息，并与传统成本核算下的毛 利进行分析对比；最后为了使建立的刀具产品的作业成本核算体系能够顺利实施， 提出了一些保障措施包括完善ERP信息系统、加强员工培训、建立合理的绩效考 核体系等。 根据论文结论，海瑞克广州隧道设备有限公司刀具产品的作业成本核算体系 的应用能够解决目前刀具产品成本信息的失真问题，产品成本计算的过程分析可 以让企业管理人员更好地了解产品价值形成的全过程，其中的增值作业、非增值 作业、无效作业、产能利用等数据有助于改善成本控制。作业成本核算的实施还 会提升定价能力，提高企业经济效益、加强决策有效性。本文的研究能为同类型 的制造类生产企业加强成本核算和成本管理提供一些参考和借鉴，作业成本法的 概念虽然提出了很多年，但在制造类企业的应用并未普及，希望本文可以对作业 成本核算在制造类企业中的推广应用起到促进作用。 关键词：海瑞克广州公司，作业成本法，成本动因，成本核算体系 MBA学位论文 作者： 夏红 海瑞克广州公司刀具产品作业成本核算体系构建 II CONSTRUCTION OF ACTIVITY BASED COST ACCOUNTING SYSTEM FOR CUTTER PRODUCTS OF HERRENKNECHT GUANGZHOU COMPANY Abstract With the continuous development of science and information technology, traditional manufacturing methods have shifted to automation and intelligence. The change in production methods has reduced the proportion of direct materials and direct labor in product costs and increased indirect manufacturing costs year by year. This puts higher requirements on cost management and cost accounting. Traditional costing methods no longer accurately reflect the cost of products. Activity-based costing (abbreviation ABC) gives a solution. It focuses on activities and traces the cost drivers to allocate the resources consumed by the product, which makes up for some shortcomings of traditional costing method. It provides more objective on accurate and comprehensive cost information for further strengthening enterprise cost management, improving profitability analysis, and formulating effective pricing plans. This article takes Herrenknecht Guangzhou Tunnel Equipment Co., Ltd. as the research object and builds a set of accounting system for the company's cutter products based on the related theory of ABC method. Firstly, it introduces the principle of ABC, cost drivers, and other related theories. Secondly, it analyzes the problems of the cost data of cutter products under the traditional cost accounting algorithm and the feasibility of implementing ABC. Then according to the characteristics of the production process of cutter products, the article confirm the accounting resources category, establish a corresponding activity center, identify different cost drivers, use data from a relatively stable accounting period on cutter product quantity to finally calculate the product activity cost , and analyze the contrast of the gross profit under traditional cost accounting; Finally, in order to achieve the ABC for the cutter products established successfully, some safeguard measures were proposed including the construction of ERP system, staff training, and a reasonable performance evaluation system. According to the conclusion of this article, the application of ABC in Herrenknecht MBA学位论文 作者： 夏红 海瑞克广州公司刀具产品作业成本核算体系构建 III Guangzhou Tunnel Equipment Co., Ltd.'s on cutter products can solve the current distortion problem of cutter cost accounting. The analysis of the process of product cost calculation can allow enterprise management to understanding the entire process of value information better. Among value-added activities，non-value-added activities, Invalid activities, capacity utilization and other data will favorable improve cost control. The implementation of ABC will also improve pricing capabilities, improve economic efficiency, and strengthen decision-making effectiveness. The research in this article can provide some reference for the same type of manufacturing enterprises to strengthen cost accounting and cost management. Although the concept of ABC proposed for many years, its application has not been popularized in manufacturing enterprises. It is hoped that this article can promote the application of ABC in manufacturing enterprises. Key words: Herrenknecht Guangzhou company，Activity-Based Costing，Cost Driver，Cost Accounting System MBA学位论文 作者： 夏红 海瑞克广州公司刀具产品作业成本核算体系构建 IV 目 录 摘要 .................................................... I Abstract ................................................ II 第一章 绪论 .............................................. 1 1.1 研究背景与研究意义 .......................................... 1 1.1.1 研究背景 ................................................ 1 1.1.2 研究意义 ................................................ 2 1.2 研究内容与研究方法 .......................................... 2 1.2.1 研究内容 ................................................ 2 1.2.2 研究思路 ................................................ 3 1.2.3 研究方法 ................................................ 4 第二章 作业成本法的基本理论 .............................. 6 2.1 作业成本法的基本概念 ........................................ 6 2.2 作业成本法相关文献综述 ...................................... 8 2.2.1 作业成本法的理论研究文献回顾 ............................ 8 2.2.2 作业成本核算应用研究的文献回顾 .......................... 9 2.2.3 关于制造业作业成本核算应用的文献回顾 ................... 13 2.3 作业成本核算的流程 ......................................... 14 2.3.1 分析和确认资源并归集资源耗费 ........................... 14 2.3.2 分析确认作业和作业中心 ................................. 14 2.3.3 确认资源动因并建立作业成本库 ........................... 15 2.3.4 确认作业动因并分配作业成本 ............................. 16 2.4 作业成本核算与传统成本核算的区别 ........................... 17 2.4.1 成本核算的适用条件不同 ................................. 17 2.4.2 成本核算的内容和对象不同 ............................... 17 2.4.3 成本核算的程序和侧重点不同 ............................. 18 2.4.4 成本核算的最终目的不同 ................................. 18 MBA学位论文 作者： 夏红 海瑞克广州公司刀具产品作业成本核算体系构建 V 第三章 海瑞克广州公司刀具产品成本核算现状分析 ........... 20 3.1 海瑞克广州公司概况和业务简介 ............................... 20 3.1.1 海瑞克广州公司概况 ..................................... 20 3.1.2 海瑞克广州公司业务简介 ................................. 21 3.1.3 刀具产品的业务竞争现状 ................................. 25 3.2 海瑞克广州公司刀具产品成本核算现状 ......................... 26 3.2.1 刀具产品生产流程 ....................................... 26 3.2.2 刀具产品核算现状 ....................................... 27 3.3 海瑞克广州公司刀具产品成本核算存在问题及成因分析 ........... 30 3.3.1 成本核算的范围不全面 ................................... 30 3.3.2 成本核算的结果不准确 ................................... 30 3.3.3 不利于管理闲置产能和人工效能 ........................... 31 3.3.4 不利于管理非增值和无效作业 ............................. 32 3.3.5 刀具产品成本核算问题的成因分析 ......................... 32 3.4 海瑞克广州公司刀具产品作业成本法可行性分析 ................. 33 第四章 海瑞克广州公司刀具产品作业成本核算体系设计 ....... 34 4.1 海瑞克广州公