公司人保财险管理知识分析规章制度及财务会计

人保财险公司牡丹江分公司会计核算制度再设计

摘要

随着经济全球化和信息技术的进展，企业所面临的经营环境和治理模式发生了翻天覆地的变化。企业与竞争对手的成本竞争逐渐升级。提高技术水平对操纵成本有十分显著的效果，但从企业的治理看，一个合理有效的制度更为企业带来无限生机。传统的成本计算方法已慢慢不能满足企业对成本精确性的要求，而作业成本法的出现及其在不同企业的试用，为解决这一需要提供了一个途径。相比于作业成本法在发达国家的广泛应用，我国不管是作业成本计算依旧作业成本治理的研究依旧处于理论研究和试点应用时期。作业成本法自提出以来，在理论界广受推崇，被视为当代治理会计的重大进展成就之一，也被视为新一代革命性的成本治理系统。随着高科技在企业中的

应用、市场竞争的加剧和顾客需求的多样化，我国理论界和企业越来越开始关注作业成本法在中国的应用。基于这种情况，我国企业开始着手于作业成本法（Activity-based costing，ABC）的理论和实践研究，以达到准确地计算产品的成本，优化企业的资源配置，提高自己在当今社会经济环境中的竞争力的目的，同时为企业的成本治理提供了新的方法，开发了成本核算和成本治理的新境地。

本文在详细介绍国内外作业成本法理论进展的基础上，结合我国企业的应用状况，针对推行作业成本法过程中存在的问题，提出一些解决我国企业实施作业成本法的对策。对矿业公司实施作业成本法的意义和具体实施进程进行探讨。

关键词作业成本法；成本动因；成本库；价值链

Research on ABC Application Analysis

Abstract

With economic globalization and information technology, business environment and management faced enormous changes. Cost competition has been upgraded between firm and competitors. Improving the technological level has significant impact on cost control, but from the administration perspective, a more rational and effective system brings corporations infinite vitality. The traditional costing method has gradually been less useful in meeting the requirements of business accuracy costs, however, the emergence of ABC and the tryout in different enterprises provide a way to satisfy it. While ABC is

widely used in other developed countries, both the activities costs and operating cost theory are still in the theoretical and experimental application stage in China. Since put forward, ABC has been widely respected in theoretical circles, and it is considered as one of the major development of contemporary management accounting and a revolutionary of new generation of cost management system. With the application of high technology in the enterprise, the intensification of market competition and the diversification of customer needs, the theoretical horizon and enterprise in our country are paying an increasing attention on ABC. On this basis, China's enterprises has begun to study the theory and practice of

ABC (Activity-based costing, ABC) to accurately calculate the cost of products, optimize the allocation of resources, and improve their competition in today's socio-economic environment and, at the same time to provide a new method for firm’s cost management and open up a new realm of cost accounting and administration.

This article describes the development of domestic and international theoretical ABC in detail, and combined with the applications of China's enterprises, and the problems during the implementation of activity-based costing, some solutions are proposed to solve them. At last this article discusses the significance of carrying out ABC and the specific progress of ABC which followed