會(huì)計(jì)理論論文基于價(jià)值管理的成本計(jì)量模式研究

1、基于價(jià)值管理的成本計(jì)量模式研究 基于價(jià)值管理的成本計(jì)量模式研究 research of cost measurement model based on the management of value 【中文摘要】 隨著企業(yè)國(guó)際化步伐的加快,市場(chǎng)顧客化趨勢(shì)的增強(qiáng),管理目的多樣化的出現(xiàn),使企業(yè)的傳統(tǒng)成本計(jì)量模式遇到了前所未有的挑戰(zhàn)。傳統(tǒng)的財(cái)務(wù)成本計(jì)量模式過(guò)于注重交易已實(shí)現(xiàn)的收益信息,而忽視已增值未實(shí)現(xiàn)的收益信息、現(xiàn)金流量信息以及與未來(lái)相關(guān)聯(lián)的成本等信息,無(wú)法保證資產(chǎn)的準(zhǔn)確計(jì)量和收益的及時(shí)完整的確認(rèn),已影響到財(cái)務(wù)報(bào)告向外披露的財(cái)務(wù)會(huì)計(jì)信息質(zhì)量;傳統(tǒng)的管理成本計(jì)量模式依附于財(cái)務(wù)會(huì)計(jì)的賬戶體系,仍把重心

2、放在事后控制上,而忽視投產(chǎn)前產(chǎn)品開(kāi)發(fā)、設(shè)計(jì)階段的成本控制,難以“及時(shí)”、“準(zhǔn)確”和“真實(shí)”地提供用于管理決策的相關(guān)成本信息,致使成本計(jì)量模式呈現(xiàn)出種種限制和局限性。因此,對(duì)成本計(jì)量模式的變革勢(shì)在必行。在西方,已經(jīng)涌現(xiàn)出許多大量的成本計(jì)量新方法和新技術(shù),許多學(xué)者引進(jìn)了大量相關(guān)學(xué)科的成果,拓展了成本計(jì)量模式研究的思路和視野。但隨著信息化浪潮和經(jīng)營(yíng)環(huán)境的巨大變化以及管理信息需求多樣化的出現(xiàn),原有的成本計(jì)量模式已不適應(yīng)新形勢(shì)的需要,因此,構(gòu)建一個(gè)新的成本計(jì)量模式迫在眉睫?；趦r(jià)值管理的成本計(jì)量模式,站在整個(gè)企業(yè)價(jià)值管理的高度,突破賬戶系統(tǒng)的束縛,把財(cái)務(wù)會(huì)計(jì)和管理會(huì)計(jì)兩個(gè)領(lǐng)域的成本計(jì)量融合為一個(gè)成本計(jì)量

3、模式,該模式的構(gòu)建,彌補(bǔ)了傳統(tǒng)成本計(jì)量模式的不足,具有一定的現(xiàn)實(shí)意義。本文通過(guò)定性與定量分析、歷史歸納與邏輯演繹有效結(jié)合的方法對(duì)傳統(tǒng)成本計(jì)量模式進(jìn)行回顧分析,在對(duì)成本、成本計(jì)量、成本計(jì)量模式、成本會(huì)計(jì)、成本管理、價(jià)值管理等相關(guān)概念進(jìn)行界定的基礎(chǔ)上,結(jié)合價(jià)值管理理論,論述了傳統(tǒng)成本計(jì)量模式的局限性,并通過(guò)對(duì)財(cái)務(wù)會(huì)計(jì)和管理會(huì)計(jì)兩個(gè)領(lǐng)域成本計(jì)量模式的比較,找出了兩者的共性和結(jié)合點(diǎn),預(yù)示了新成本計(jì)量模式構(gòu)建的可行性,從而構(gòu)建了新的基于價(jià)值管理的成本計(jì)量模式,并就該成本計(jì)量模式下成本計(jì)量的基本內(nèi)容、成本計(jì)量的一般過(guò)程、價(jià)值管理下的成本分配及成本計(jì)量模式運(yùn)行的有效性進(jìn)行了具體的探討,以期對(duì)價(jià)值管理下成本計(jì)

4、模式的應(yīng)用起到推動(dòng)作用。 【英文摘要】 with intensive global competition, faster internationalization of enterprises, increasing propensity toward customer-oriented market and management purposes diversification, this phenomenon incurs an unprecedented challenge to the traditional mode of cost measurement. the traditi

5、onal financial model of cost measurement has been too much focus on achieve revenue information of transactions, neglected the information of gains value-added but unrealized, and cash flow information and with the future costs associated information, can not guarantee the accurate measurement of as

6、sets and timely and completely confirm proceeds.that has affected financial reports to disclose financial and accounting information quality; the traditional management costs measurement model depend on the accounts system, still focus on the subsequent control, but neglect product development befor

7、e production and cost control of the design phase, it is subject to impact of modern management requirements that focus on process control, stressed the multi-objective decision-making, it is difficult in a “ timely “, “accurate” and “reality” manner to provide associated costs information for manag

8、ement decision-making. traditional cost measurement model showing a variety of restrictions and limitations. therefore, the cost of measurement mode change is imperative. a mass of new methods and technologies of cost measurement have come forth in the west. they have taken in a lot of achievements

9、from other relevant sciences, development cost measurement model research ideas and vision. however, as information wave and the tremendous changes in the business environment and the emergence of diverse needs in management information, the original cost measurement model is no longer suited to the

10、 needs of the new situation, therefore, constructing a new cost measurement mode imminent. cost measurement model that based on the value management, from the value management of the entire enterprise, breaking the shackles of accounts system, fusion cost measures of the financial accounting and man

11、agement accounting for a integration cost measurement model. construction of the model to make up for inadequate of traditional model of cost measurement, have some practical significance.this article, through effective combination of qualitative and quantitative analysis, history summarized and log

12、ical interpretation, retrospective analysis the traditional cost measurement mode , after defined the cost, cost measurement, cost measurement mode, cost accounting, cost management, value management, and other related concepts. with theory of value management.discussesing the limitations of traditi

13、onal cost measurement mode, and through two areas comparison of financial accounting and management accounting of cost measurement models,drawing the characteristics and combination of the two models, foretells the feasibility of new model of cost measurement,built a new cost measurement model based

14、 on the value management. and specific discussing general process of this new model. play a stimulating role the value management mode of cost measurement applications. 【中文關(guān)鍵詞】 價(jià)值管理; 成本計(jì)量; 計(jì)量模式 【英文關(guān)鍵詞】 value management; cost measurement; measurement model 【畢業(yè)論文目錄】 基于價(jià)值管理的成本計(jì)量模式研究摘要 3-4 abstract 4-5

15、1 緒論 8-15 1.1 問(wèn)題的提出 8-9 1.2 國(guó)內(nèi)外研究沿革及現(xiàn)狀 9-12 1.2.1 國(guó)外研究沿革及現(xiàn)狀 9-11 1.2.2 國(guó)內(nèi)研究現(xiàn)狀 11-12 1.3 研究目的及意義 12-13 1.3.1 研究目的 12 1.3.2 研究意義 12-13 1.4 研究的思路及方法 13-15 1.4.1 研究的思路 13-14 1.4.2 研究的方法 14-15 2 理論基礎(chǔ) 15-25 2.1 相關(guān)概念的界定 15-18 2.1.1 成本、成本計(jì)量、成本計(jì)量模式 15-17 2.1.2 成本會(huì)計(jì)、成本管理、價(jià)值管理 17-18 2.2 價(jià)值管理理論 18-23 2.2.1 價(jià)值管理

16、理論的形成及發(fā)展 18-21 2.2.2 價(jià)值管理理論對(duì)會(huì)計(jì)范式的影響 21-23 2.3 本章小結(jié) 23-25 3 傳統(tǒng)成本計(jì)量模式的局限性 25-30 3.1 財(cái)務(wù)成本計(jì)量模式局限性 25 3.2 管理成本計(jì)量模式局限性 25-29 3.3 本章小結(jié) 29-30 4 財(cái)務(wù)會(huì)計(jì)和管理會(huì)計(jì)領(lǐng)域成本計(jì)量模式比較 30-40 4.1 成本計(jì)量模式基本特征比較 30-32 4.2 成本計(jì)量系統(tǒng)目標(biāo)比較 32 4.3 成本計(jì)量假定比較 32 4.4 成本計(jì)量分類比較 32-33 4.5 成本計(jì)量過(guò)程比較 33 4.6 成本計(jì)量提供信息類型比較 33-34 4.7 價(jià)值管理下成本計(jì)量模式構(gòu)建的可行性 34-39 4.7.1 財(cái)務(wù)成本和管理成本計(jì)量“一體化” 34-35 4.7.2 新管理思想和信息技術(shù)對(duì)成本計(jì)量模式的技術(shù)支撐 35-39 4.8 本章小結(jié) 39-40 5 價(jià)值管理下的成本計(jì)量模式 40-58 5.1 價(jià)值管理下成本計(jì)量模式的結(jié)構(gòu)構(gòu)建 40-44 5.1.1 成本計(jì)量模式的形成及基本特征 40-41 5.1.2 價(jià)值管理下成本計(jì)量范圍的界定 41 5.1.3 價(jià)值管理下成本計(jì)量關(guān)鍵問(wèn)題分析 41-42 5.1.4 價(jià)值管理下的成本計(jì)量結(jié)構(gòu) 42-44 5.2 價(jià)值管理下成本計(jì)量一般過(guò)程