论文总字数：33098字

摘 要

随着我国管理会计进程的不断推进，作业成本法以其在降本增效上突出的效用，逐渐受到众多企业的重视。相关企业纷纷设立了对应的职能与岗位，来为企业的生产经营或决策提供支持。近年来，国际原油价格在波动中下跌，我国经济的增速在当前局势下持续放缓，以及劳动力成本的提高和行业间竞争的加剧，使得部分企业难以维继，不得不探寻一种更精细的成本管理方式来应对当前的现状。传统的成本管理方法将机器工时和人工工时作为分配制造费用的依据，然而企业机械化的程度提高以及科学化的管理使得人工费用的比重逐渐降低，间接成本的耗费显著提高。导致了以人工成本与实际产量作为依据的传统分配方法在成本的计量上产生了巨大的扭曲。作业成本法的引入将企业的生产活动分为若干项作业，通过测定各项作业实际耗用资源的权重，并按权重分配制造费用，使成本费用的归集更为准确，更能符合企业的实际情况。另一方面，大多数企业采用传统的标准成本法，考虑到能源、人工等固定成本的存在，企业通常安排生产线满负荷生产，从而囤积了大量库存。作业成本法能够测定各产品的实际生产耗费与盈利能力，从而找出生产效率较低的作业，再改进产品的生产组合，这样可以使企业避免盲目生产、堆积过多存货，进而获取更大的盈利空间。

中国石化管道储运有限公司成立于1975年，位于江苏省徐州市，是中国石化的全资子公司。主要经营原油的批发；石油、天然​气的储存、运输、销售；管道输送技术及信息的研究、开发、应用等。经过多年发展，公司以油田和大型原油码头为接卸中心，以原油中转库为输转中心，形成了灵活可靠的管道储运网络。该公司虽然一直保持着较高的利润率与增长水平，但是在国家推行的新能源政策的与国际油价的挤压下，企业需要更精细的成本管理来为企业提供更好的收益空间。作业成本法作为标准成本法的替代，能够使成本信息有更高的相关性、准确性和丰富性，实现全过程的成本控制和业绩评价，对于提高石化仓储企业成本管理信息化水平具有一定的理论意义和应用价值。

本文先对作业成本法的发展历程做出了简要介绍，然后梳理了作业成本法的原理、相关概念与一般流程，接着对于中国石化管道储运有限公司目前采用的成本核算方法进行了分析，列举了传统成本法的弊端与作业成本法的优势。针对传统成本法的成本信息不完善、制造费用分配不合理等问题，设计了一套基于作业成本法的成本核算体系。首先确定了设计作业成本法的目标与原则，分析出具体的作业并划分作业中心，随后建立作业成本库，确定成本动因与资源的耗用量，最后对仓储业务的成本进行核算。本文通过案例分析，设计了能够在石化仓储企业中试行的方案，能够得到石化仓储企业的具体成本信息，使间接费用的分配更合理，更符合企业的实际，以确保成本信息的准确性。

关键词：作业成本法；石化仓储企业；成本核算

Application of Activity-Based Costing in petrochemical warehousing enterprises：to Sinopec as an example

Abstract

With the development of management accounting in China, activity-based costing (ABC) has been paid more and more attention by many enterprises. Relevant enterprises have set up corresponding functions and positions to provide support for their production and operation or decision-making. In recent years, the international crude oil price falls in the fluctuation, the growth rate of China"s economy continues to slow down under the current situation, as well as the increase of labor cost and the intensification of inter-industry competition, which makes it difficult for some enterprises to maintain, and they have to explore a more sophisticated cost management method to deal with the current situation. The traditional cost management method takes machine hours and labor hours as the basis for allocating manufacturing costs. However, the improvement of enterprise mechanization and scientific management gradually reduces the proportion of labor costs and significantly increases the indirect costs. As a result, the traditional allocation method based on labor cost and actual output has produced a huge distortion in cost measurement. The introduction of activity-based costing (ABC) divides the production activities of an enterprise into several activities. By determining the weight of the resources actually consumed by each activity and allocating the manufacturing expenses according to the weight, the collection of costs and expenses can be more accurate and more consistent with the actual situation of the enterprise. On the other hand, most enterprises adopt the traditional standard cost method. Considering the existence of fixed costs such as energy and labor, they usually arrange the production line to be at full capacity, thus stockpiling a large amount of inventory. Activity-based costing can determine the actual production cost and profitability of each product, so as to find out the operation with low production efficiency, and then improve the production mix of products. In this way, enterprises can avoid blind production and accumulate too much inventory, so as to gain more profit space.

Sinopec pipeline storage and transportation co., ltd. was founded in 1975, located in xuzhou city, jiangsu province, is a wholly owned subsidiary of sinopec.Mainly engaged in crude oil wholesale; The storage, transportation and sale of petroleum and natural gas; Research, development and application of pipeline technology and information. After years of development, the company has formed a flexible and reliable pipeline storage and transportation network by taking oil fields and large crude oil terminals as the receiving and unloading centers and crude oil transfer warehouses as the transferring centers. Although the company has always maintained a high level of profit margin and growth, under the squeeze of the national new energy policy and international oil price, the company needs more sophisticated cost management to provide better profit space for the company. As an alternative to standard cost method, activity-based costing can make cost information more relevant, accurate and rich, realize whole-process cost control and performance evaluation, and have certain theoretical significance and application value for improving the informatization level of cost management in petrochemical warehousing enterprises.

This paper first introduces the development process of activity-based costing (ABC) theory, and then sorts out the principle, related concepts and general process of ABC. Then it analyzes and sorts out the current cost accounting methods adopted by sinopec pipeline storage and transportation co., LTD, and lists the disadvantages of traditional cost method and the advantages of activity-based cost method. Aiming at the problems of imperfect cost information and unreasonable distribution of manufacturing expenses of traditional costing method, a cost accounting system based on activity-based costing method is designed. Firstly, the objectives and principles of the design activity-based costing (ABC) were determined, and the activity centers were divided. Then, the ABC database was established, and the cost drivers and resource consumption were determined. Finally, the cost of warehousing business was calculated. Through case analysis, this paper designs a pilot project in petrochemical warehousing enterprises, which can obtain the specific cost information of petrochemical warehousing enterprises, so as to make the distribution of indirect expenses more reasonable and more consistent with the actual situation of enterprises and ensure the accuracy of cost information.

Keywords: activity-based costing; Petrochemical storage enterprises; Cost accounting

目 录

摘 要 I

Abstract II

第一章 绪论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.3 研究内容及方法 1

1.4 论文框架 2

第二章 国内外文献综述与作业成本法的基本理论 3

2.1 国内外文献综述 3

2.1.1 国外文献综述 3

2.1.2 国内文献综述 3

2.2 作业成本法的基本理论 5

2.2.1 作业成本法在我国的发展 5

2.2.2 作业成本法的原理 6

2.2.3 作业成本法的相关概念 6

2.2.4 作业成本法的一般流程 6

第三章 石化仓储企业的成本核算现状以及存在的问题 8

3.1 石化仓储行业简介 8

3.2 石化仓储企业当前成本核算方法的分析 9

3.3 传统成本法存在的问题 10

3.3.1 单一动因的分配使得成本信息失真 10

3.3.2 成本控制效率低下，公司职员成本意识淡薄 10

3.3.3 产品的定价模糊，生产组合的盈利能力差 10

第四章 作业成本法在石化仓储企业的应用 11

4.1 石化仓储企业应用作业成本法的优势 11

4.1.1 作业成本法能使成本信息更加准确，优化产品的定价策略 11

4.1.2 作业成本法能增强企业的成本管控能力 11

4.1.3 作业成本法能加强企业管理，优化生产流程 12

4.2 作业成本法在石化仓储企业实施的必要性与可行性分析 12

4.2.1 石化仓储企业应用作业成本法的必要性分析 12

4.2.2 石化仓储企业应用作业成本法的可行性分析 12

4.3 作业成本法的设计目标与原则 13

4.3.1 作业成本法的设计目标 13

4.3.2 作业成本法的设计原则 13

4.4 作业成本法的实施步骤——以中国石化为例 13

4.4.1 确定作业，划分作业中心 14

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