In abc , the " black box " of amortizing of traditional costing - the box of activity is open . there are two steps in costing . first , identify activity , main activity and activity set up activity - based cost pool according to the same characteristical activity , and distribute indirect cost to activity - based cost pool on the basis of resource driver ; second , distribute the cost in activity - based cost pool to final product on the basis of activity driver 在作业成本法下，传统成本分摊方法的“黑箱” ? ?作业箱被打开了，由此成本计算分两步骤进行：第一步，确认作业、主要作业、作业中心，按同质作业设置作业成本库，并以资源动因为基础将间接费用分配到作业成本库；第二步，以作业动因为基础将作业成本库的成本分配到最终产品。
However , the cost management of our country ’ s insurance business enterprises has many questions . on the one hand , the diversification of insurance product and service need the cost assigns the each cost target according to the true occurrence level , but the traditional cost accounting method usually adopts the single allotment standard while assign overhead cost , it is easy to result in cost distort ; on the other hand , china ’ s insurance companies always are characterized as insurance fee focusing and quantity - adding focusing , ignoring internal management and quality - improvement 一方面,保险产品与服务的多元化要求将成本分配比例按照其真实的发生水平分配到各个成本目标,而传统的成本会计方法在分配间接费用时往往只采用单一的分配标准,无法正确反映不同产品所发生费用的多少,容易造成成本扭曲的现象,决策者无法获知产品与服务准确的成本与效益,从而不能做出正确的经营决策;另一方面,由于我国保险业长期以来重业务轻管理,重数量轻质量,成本费用观念淡薄,造成企业成本管理远远落后于外资保险公司,这也导致了企业内部管理混乱,经营风险巨大。
Researching background : the high - speed economic development has deeply changed viewpoints and methods of management . traditional cost allocation method meets deep crisis and faces a great innovation in cost information relative offering and cost management effectively carrying on 一、研究背景传统成本分配方法通常以直接人工成本、直接人工小时、机器小时等作为间接成本的分配标准,适用于产品品种单一,间接成本数额小且与直接人工成本具有一定相关性的间接成本分配。
The theories foundation of activity - based costing , is to think that the production line should describe for : the production causes activity take place , the product consumes to used to the industry , the function consumes with the resources , thus causing cost take place . this with traditional manufacturing costing the product consume with the cost of principle is different . thus , the activity - based costing checked to track the process of the product formation and the cost backlog with the activity - based costing , carry on make track for to the cost formation to trace to origins originally , set out from here , activity - base method makes research of cost gone deep into more , the cost information is more detailed and turn and even have and can control it 本论文研究的目的是探讨作业成本法在一汽铸造一厂应用的可能性,运用作业成本法的研究方法对一汽铸造一厂的产品成本进行分析,对比传统成本法和作业成本法下的成本,对两种成本的差异进行分析,产生差异的原因。通过建立作业成本库、选择成本动因,将成本分配到相应的作业成本库,分别将传统成本法和作业成本法下的成本计算到每种铸件,再进行成本对比,重点分析差异较大的产品的成本构成,在此基础上,对企业生产作业流程的重新评价,对产品的成本构成有更全面的了解,对企业管理层提出了解决成本信息失真,改变产品定价策略,降低生产成本和改善企业内部管理的建议。
