作业成本法在卷烟制造业成本核算中的应用研究

通过充分的调研,论文在对卷烟制造业现行成本核算方法存在的问题进行分析的基础上,论述了卷烟制造业运用作业成本法的必要性和可行性,提出了作业成本法运用于卷烟制造业的程序、成本计算模型,并对运用结果进行测试和分析,总结出：卷烟制造业在运用作业成本法进行成本核算时,应合理确定资源成本动因和作业成本动因；应合理摊配剩余作业成本；应注重作业成本法中成本标的的层次性,以及作业成本在完工产品与在产品之间的合理分配。只有这样,才能使卷烟制造业的成本核算合理、科学,为成本管理提供相关、可靠信息。

The Application Study on Activity-based Costing in Cigarette Manufacturing Industry

Based on sufficient investigation and analysis on the problem of the cost accounting method in cigarette manufacturing industry,this paper discusses the necessity and feasibility on the application of ABC in cigarette manufacturing industry.Then it proposes the procedure of the appli- cation of ABC and a cost accounting model.Furthermore,after testing and analyzing,the paper draws some conclusions as follows:First, cost driver and the activity cost driver should be determined reasonably.Second,the surplus activity cost should be also calculated rationally. Third,the hierarchy of cost objectives in ABC should be distinguished equitably.And last,the activity cost should be distributed between com- pleted product and in-process product.Only in this way,can it make the cost calculation in cigarette manufacturing industry more fairly;also provide relevant and reliable information for cost management.