我国企业作业成本法的应用研究

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1、河海大学博士学位论文我国企业作业成本法的应用研究姓名：钱英申请学位级别：博士专业：技术经济及管理指导教师：章仁俊20061201AbsuacIAbstractBasedOntheconceptsofflexibilityintactics，integrationandsystern,thepapermakesarelativelysystemicresearch_ofactivitycosttheoryanditsapplicationbymeansofcombinationofqualitativeanalysisandquantitativean

2、alysisandbringsforwardapplicationandmethodimprovementoftherelevanttheory．First，thepaperanalyzestheactivitycosting：methodfromaspectsofaccountingandtechnology，improvesitsapplicationbasis，putsforwarditspilotmodelandpresentsitschoiceflowchart．Theimprovementofuniversalcostmodelinapp

3、licationisadvanced，namelyusingareducedmultilevelpricemarginapproachtoconstructasimplemodelofmultiple·varietycost-volume-profitanalysisSOastoimprovethemodelofactivityCOSt．Secondly,thepapermakesasystematicanalysisoftheintrinsicmechanismbetweenbalancedscoreboardandactivity-basedbu

4、dgeting，linkingbalancedscoreboard,activity-basedbudgeting,activity—basedmanagementandtheenterprise'sstrategytotheenterprise’Sdailyoperations，buildsaframeofverticalintegrationofcostcontrolsystembasedOilactivity-basedbudgeting，improvesthestandardcostsystem，presentsactivitybasedco

5、stingsystemandmakesastudyofthedifficulty—standardamountofresourceexpenditure．Inaddition，thepapercreatestheactivity-basedbudgetingbasemodelthat·is，forthemostvitaloptimalsalesvolumeprediction，tOconstructthedemandfunctionofvariousenterpriseproducts／services，todeveloptheprofitfunct

6、ionofproductmixanddeterminetheoptimalsalesvolumemix．Furthermore，thepapermakesasystemicresearchofthemutualmergeofactivitycostandrelevanttheoriessuchaseconomyvalueadded，balancedscoreboardandtheoryofconstraintsinordertobringadvantagesofactivitycostintoplaybetter．Incasestudy,takeat

7、ransformercorporationJSasthesubject，quantifyandevaluateitscurrentcostingsystem，buildingthesimplifiedpilotmodelofactivitycostofJScompany'．Inaddition,takeZWCompany,anadvancedmanufacturingenterpriseusingJIFforexample，countwastingofresourcescaxlsedbyeachaetivity'ssui'plusCapacityan

8、dobtainbreakevenpointandbreakevenmargin．1№'thermore。ta