流程企业联副产品成本分配原理与方法研究

Research on the Method and Theory for the Costs Accounting of Related Products in Process Factory

为改进现有流程企业联副产品成本分配方法静态性、主观性和粗放性等弊端,基于现代成本科学管理需要,在对流程企业物资和工艺成本特性进行分析和分类基础上,应用作业成本(Activity basedCosting)原理,提出了流程企业联副产品的价值贡献能力系数法分配成本的新观点,并系统地分析了流程企业联副产品生产工艺的分离特性,深入地研究了其作业特性及相应的成本分配原理,全面地归纳了其成本分配方法与步骤,并推导出了相应的计算公式。论文成果及正确性在HY-CIMS工程得到了较好的应用和证实。

In order to overcome the static, arbitrary and non-exactitude disadvantages of traditional related products costs accounting method in process factory, from the point of the requirements of modem costs management, a new viewpoint that the combined costs and consumption should be distributed to related products by coefficient-based contributing value according to Activity-based Costing was proposed on the basis of analyzing the cost features and classification of materials and technics. Furthermore, the separate character of production technics is researched systemically, the activity traits,relevant costs accounting theory and approach are discussed deeply in process factory. Finally, its calculating models are deduced. The result is applied and approved to be exact in HY-CIMS.