發(fā)布時(shí)間：2018-04-24 06:45

  本文選題：船舶制造 + 輔助生產(chǎn)��； 參考：《江蘇科技大學(xué)》2017年碩士論文

【摘要】：輔助生產(chǎn)費(fèi)用是制造企業(yè)產(chǎn)品成本構(gòu)成的重要內(nèi)容,在產(chǎn)品總成本中所占的比重日趨增大,正確的歸集和分配輔助生產(chǎn)費(fèi)用、準(zhǔn)確及時(shí)地核算輔助生產(chǎn)費(fèi)用能夠?yàn)楣芾碚咛峁┘皶r(shí)可靠的成本信息,從而提高企業(yè)經(jīng)濟(jì)效益,促進(jìn)企業(yè)經(jīng)營(yíng)發(fā)展。船舶制造企業(yè)是典型的大型單件小批項(xiàng)目型工業(yè)生產(chǎn)企業(yè),需要通過(guò)不同部門(mén)組織間大量的、細(xì)致的分工協(xié)作共同完成產(chǎn)品制造,輔助生產(chǎn)部門(mén)多,提供的輔助勞務(wù)種類(lèi)多、金額大、計(jì)量方式各不相同,受益部門(mén)與受益對(duì)象復(fù)雜,輔助生產(chǎn)部門(mén)之間交互頻繁,這些特點(diǎn)決定了船舶制造企業(yè)輔助生產(chǎn)費(fèi)用核算和管理的復(fù)雜性。但在實(shí)際操作中,目前船舶制造企業(yè)一般只采用單一的輔助生產(chǎn)分配方式處理所有輔助生產(chǎn)勞務(wù)類(lèi)型,這在一定程度上影響了船舶產(chǎn)品成本核算的正確性。鑒于此,本文首先闡述了目前船舶制造企業(yè)成本核算現(xiàn)狀及存在的問(wèn)題,其次對(duì)船舶制造企業(yè)輔助生產(chǎn)勞務(wù)的特點(diǎn)進(jìn)行介紹,結(jié)合其特點(diǎn)分析了船舶制造企業(yè)現(xiàn)行輔助生產(chǎn)費(fèi)用分配方法存在的問(wèn)題和影響,凸顯了采用單一分配方法的不準(zhǔn)確性。之后,結(jié)合船舶制造企業(yè)生產(chǎn)產(chǎn)品特點(diǎn)和輔助生產(chǎn)部門(mén)提供勞務(wù)的特點(diǎn),提出對(duì)勞務(wù)進(jìn)行分類(lèi)分配的觀點(diǎn),并且根據(jù)分類(lèi)分別制定相應(yīng)的輔助生產(chǎn)分配方法及輔助勞務(wù)單價(jià)。最后,用船廠數(shù)據(jù)進(jìn)行實(shí)例驗(yàn)證,并且對(duì)比不同分配方法的核算結(jié)果,進(jìn)行成本差異分析,凸顯本文方法的適用性和優(yōu)越性。本文研究?jī)?nèi)容有利于提高船舶制造企業(yè)輔助生產(chǎn)費(fèi)用分配的準(zhǔn)確性,有利于尋求降低成本費(fèi)用的途徑以及成本管理工作的開(kāi)展,文章的研究結(jié)果為船舶制造企業(yè)輔助生產(chǎn)核算和成本控制提供參考。
[Abstract]:The auxiliary production cost is the important content of the product cost composition of the manufacturing enterprise, and the proportion in the total product cost is increasing day by day. Accurate and timely accounting of auxiliary production costs can provide managers with timely and reliable cost information, thus improving the economic efficiency of enterprises and promoting the development of enterprises management. The shipbuilding enterprise is a typical large, single-piece and small batch industrial enterprise, which needs a large number of detailed division of labor and cooperation among different departments to complete the product manufacturing together, and there are many auxiliary production departments and many kinds of auxiliary services. The large amount of money, the different metering methods, the complexity of beneficiary departments and beneficiaries, and the frequent interaction between auxiliary production departments determine the complexity of auxiliary production cost accounting and management in shipbuilding enterprises. However, in practice, shipbuilding enterprises generally only use a single auxiliary production distribution method to deal with all types of auxiliary production services, which to some extent affects the correctness of the cost accounting of ship products. In view of this, this paper firstly expounds the current situation and existing problems of cost accounting in shipbuilding enterprises, and then introduces the characteristics of auxiliary production services in shipbuilding enterprises. Combined with its characteristics, this paper analyzes the problems and influences of the current auxiliary production cost allocation method in shipbuilding enterprises, and highlights the inaccuracy of adopting a single distribution method. Then, according to the characteristics of shipbuilding enterprises' production products and the characteristics of labor services provided by auxiliary production departments, this paper puts forward the viewpoint of classifying and distributing labor services, and formulates the corresponding auxiliary production distribution methods and auxiliary labor unit prices according to the classification. Finally, we use shipyard data to verify the results of accounting, and compare the results of different allocation methods to analyze the cost difference, which highlights the applicability and superiority of this method. The content of this paper is helpful to improve the accuracy of auxiliary production cost allocation in shipbuilding enterprises, to find ways to reduce the cost cost and to carry out the cost management work. The results of this paper provide reference for shipbuilding enterprises to assist production accounting and cost control.
【學(xué)位授予單位】：江蘇科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F406.7;F426.474

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本文編號(hào)：1795569