论标准成本法与作业成本法的结合

时间：2024-09-29 14:38:54 会计毕业论文我要投稿

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论标准成本法与作业成本法的结合

毕业论文

论标准成本法与作业成本法的结合

摘要：作业成本法和标准成本法的结合是当前会计理论界和实务界比较关注的问题之1，虽然作业成本法有较大的应用潜能，但仅仅还是应用于制造费用的确定。所以需要考虑的是如何把标准成本法和作业成本法联系起来，这样两者结合使用既能保持标准成本系统进行内部控制的优势，也发挥了作业成本法能较好地进行制造费用分配的作用。本文以现代成本管理会计理论研究为基础，在总结和吸收国内外研究成果的基础上，通过对标准成本法和作业成本法的理论研究，细致地进行了两种成本方法的优缺点比较，发现两者并不是完全对立的，而是可以相互补充的。所以本文在此基础上将作业成本思想引入产品标准成本的制定，提出了两种成本方法的融合，这样既保留和吸收标准成本法和作业成本法的优点，同时又克服了两者的缺点，为现代企业的成本管理、成本控制提出了有益的探索。

关键词：标准成本法；作业成本法；结合

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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