河北工业大学硕士学位论文 i 宏业集团蒸汽流量计生产成本统计核算方法与应用研究 宏业集团蒸汽流量计生产成本统计核算方法与应用研究 摘 要 摘 要 论文以河北宏业集团仪器仪表事业部的一个产品 LFX80-1#型蒸汽流量计产品为研究对象，以管理会计的变动成本和固定成本为主线、以作业成本理论为关键，结合统计学、管理学、 流程再造等相关理论， 在充分调研的基础上,针对传统会计核算的不足， 提出 “MBO”生产成本统计核算模型。并依此模型理论为指导，结合企业生产实际，对 LFX80-1#型蒸汽流量计的生产成本进行了统计核算，较大地提高了该产品成本信息的质量与时效性，为企业决策和提高经济效益奠定了基础，也为企业进一步在同类产品成本统计核算中推广该模型提供了实践经验。 本文主要贡献有以下几个方面: 1. 本文首次在国内提出了“MBO”成本统计核算模型，将新制度成本管理理论、统计学、管理学、人力资源管理、物流管理等理论有机地结合为一起，并针对宏业集团仪表事业部的 LFX80-1#型产品进行了成本统计核算，针对性地解决了生产过程中工作流程的清晰与细化，工作人员的责任与效率、成本数据信息统计的及时与客观等问题，克服了过去成本核算过程中管理粗放，时间滞后，数据偏差较大等问题。 2. 本文在调研的基础上，建立了成本统计核算的空间主体定位，事件责任到人，工作流程规范，数据及时准确的成本统计核算的全新模式。以新制度成本管理理论中的变动成本和固定成本为主线，以作业成本为关键，紧紧抓住人力成本和材料成本的过程控制，落实针对人的“定岗、定责” ，针对料的“定额、定质” ，针对事的“定人、定时”等管理原则。做到生产成本统计核算过程的人、物、事以及信息有机结合的透明、高效、科学、规范的全方位控制。 3. 本文注重实践操作的可行性和效率性， 编制了 LFX80-1#型蒸汽流量计生产成本统计核算方法图示，目的是强化该模型的应用，为培训和推广该模型提供便利。 4. 本文是产品个体上的成本统计核算模式的创新，而且可进一步推广拓展到同类产品和类似生产特征系列产品生产过程成本统计核算上，为由个体成果转化为整体成果，实现管理水平的提升，提高经济效益奠定基础，当然，进一步在同类企业得到推广后可凸显其社会效益。 关键词：关键词：统计核算模型，蒸汽流量计，变动成本,固定成本,作业成本 宏业集团蒸汽流量计生产成本统计核算方法与应用研究 STUDY ON STATISTICAL ACCOUNTING METHODS AND APPLICATION OF HONGYE GROUP STEAM FLOWMETERS PRODUCTION COST ABSTRACT Model LFX80-1# Steam Flow meter produced by the Department of Instruments, HeBei Hongye Group is taken as the research subject in this paper, variable cost and fixed cost of managerial accounting as main line, and ABC theory as the key. With the related theories of statistics, management and business process re-engineering etc, based on full investigation, a statistical model of production cost is given on the principle of management betimes and objectivity (MBO) so as to overcome the shortcomings of traditional cost accounting. The model is applied to the enterprises cost management and the statistical accounting is conducted for the Model LFX80-1# steam flow meter. The quality and the time effectiveness of the products cost information have been greatly improved, which lays a foundation for the enterprises decision-making and the models popularization. The main contributions of this paper are as follows: 1. The “MBO” model is first put forward by the author in our country, which organically combined together these theories of cost management, statistics, management, human resources management and logistics management. and according to the Model LFX80-1# steam flow meter, cost accounting statistic is done, and these questions are solved with pertinence, such as the clarity and thinning of the work flow in the production process, the staffs responsibility and efficiency, betimes and objectivity of the cost data information statistics etc, and some old problems are avoided, including the extensive management in the process of cost accounting, time delay and bigger deviation of data. 2. Based on full investigation, the paper puts forward the brand-new model of cost accounting which sets up the space main location of cost accounting, everything is for personal responsibility, working process is standardizing and the data is timely accurate. The variable cost 知识水坝damdocdamdoc为您倾心整理(小店damdoc.taobao.com)(QQ2218108823)河北工业大学硕士学位论文 iii and fixed cost of management accounting are taken as the main lines in the cost management theory under the new system, and ABC theory is taken as the key in this paper, the process control of the manpower cost and material cost is caught tightly, some administration principles are carried out, such as “fixing post and responsibility” for staffs, “ration and quality” for materials, “who and when” for work. We strive to achieve the aim that makes staffs, materials and work organically combined with transparency, efficiency and standard. 3.More attention is paid to practical operation of feasibility and efficiency. The production cost accounting schematic diagram of Model LFX80-1# Steam Flow meter is designed in order to strengthen the models application and provide convenience for training and developing the model. 4.An innovation is made about the statistical cost accounting model of individual product in this paper, and the model can be further spread to the same kind of products and the similar production characteristics products statistical cost accounting of the production process, which can lay a foundation for transforming individual achievements to become integral achievement, realize the level of management to be promoted and improve economic benefit. And the social benefits of the model will arise after the model is extended to the other enterprises. KEY WORDS: statistical accounting model, steam flow meter, variable cost , fixed cost, ABC cost 知识水坝damdocdamdoc为您倾心整理(小店damdoc.taobao.com)(QQ2218108823)原创性声明本人郑重声明：所呈交的学位论文，是本人在导师指导下，进行研究工作所取得的成 果。除文中已经注明引用的内容外，本学位论文的研究成果不包含任何他人创作的、己公 开发表或者没有公开发表的作品的内容。对本论文所涉及的研究工作做出贡献的其他个人 和集体，均已在文中以明确方式标明。本学位论文原创性声明的法律责任由本人承担。学位论文作者签名：日期：口占身卯7i关于学位论文版权使用授权的说明本人完全了解河北工业大学关于收集、保存、使用学位论文的规定。同意如下各项内 容：按照学校要求提交学位论文的印刷本和电子版本：学校有权保存学位论文的印刷本和 电子版，并采用影印、缩印、扫描、数字化或其它手段保存论文：学校有权提供目录检索 以及提供本学位论文全文或者部分的阅览服务i 学校有权按有关规定向国家有关部门或者 机构送交论文的复