作业成本法在汽车制造业中的实证应用分析--以NJ某汽车制造企业为例

The Empirical Application of Activity-based Costing in Automobile Manufacturing Industry--Taking NJ Automobile Manufacturing Enterprise as an Example

随着经济的发展以及科技水平的飞速提高,诸多制造行业都已开始采用自动化式生产,各类制造费用日益增加,导致许多制造企业的成本结构发生了改变。选择能够准确核算产品成本核算的方法从而精准的核算每种产品的经济效益已势在必行。鉴于此,文中以NJ某汽车制造厂为案例研究对象,突破原来的传统的成本核算方法采用作业成本法进行成本核算,通过实证研究计算分析作业成本和传统成本核算方法的结果并在此基础上进行比较分析。最后,对进一步实施作业成本法提出了相应的建议与对策。

With the development of economy and the rapid improvement of science and technology,many manufacturing industries have being begun to adopt automatic production,leading to increase manufacturing costs and change of the cost structure of many manufacturing enterprises.It is imperative to choose the optimal method to accurately calculate the cost of products for accurately valuing the economic benefits of each product.In view of this,this paper takes an automobile factory in NJ as the case study object and compares the results of activity-based costing with traditional cost accounting methods through empirical application,adopting activity-based costing(ABC)method for cost accounting instead of the original traditional cost accounting method.Finally,some suggestions and countermeasures are put forward for the further implementation of ABC.