中化南通公司實施作業(yè)成本法方案研究.pdf

1、廈門大學碩士學位論文中化南通公司實施作業(yè)成本法方案研究姓名：王晶申請學位級別：碩士專業(yè)：工商管理指導教師：林濤20090501ABSTRACTSincethelastcentury80’s，RobinCooperandRobertSKaplanhaveconductedacomprehensiveandindepthanalysisaboutActivity’BasedCosting(ABC)，whichbegantoberesearc

2、heddeeplyandappliedtobusinessmanagementwidelvWiththeincreasinghightechenterprisesandtransformingofthedomesticmarketfromaseller’Stoabuyer。S，ChinagraduallyalsohavetheconditionofusingAI加ityBasedCosting，Chinesescholarsstarte

3、dtoattachimportancetoresearchthetheoryofActivityBasedCostingandtoapplyittodomesticenterprises111thispaperaccordingtothetheoryofActivity—BasedCostingandthesituationofSinochemNantongaWarehousingbusinessofliquidchemicals，Ac

4、tivityBasedCostingwillbediscussedforapplyingtowarehousingbusinessmsarticleisdividedintofivechapters：ChapterIgivesabriefreviewaboutthetheoryofActivity—BasedCosting，toguidetheoperationofapplyingActivi“BaSedCostinginSinoche

5、mNantong；ChapterIIdiscussesaboutthefeasibilityandnecessityofapplyingActivity—BasedCostinginwarehousingbusiness：inaccordancewiththeoperatingandfinancialsituationofSinochemNanton＆ChapterIIIdiscussestheprogramofapplyingtheA

6、ctivity。BasedCostinginSinochemNantong；basedonhistoricaldataofSinochemNantong，chapterIVglVesanActivityBasedCostingexperimentalresultsofthecalculationanddiscussestheresultsintheopinionofActivityBasedManagementThrou幽theanal

7、ysisonfourchapters，thispaperbelievethattheActivityBasedCostingisadapttothecharacteristicsofwarehousingbusiness，itwllIprovidemorevaluabledataonthecostforbusinessmanagementtotheenterpnsesAsatypicalwarehousingbusiness，Sinoc

8、hemNantongshoulddesignatargetedprog姍beforeimplementation，inaccordancewiththecharacteristicsofbusinessThroughthecalculationofActivity—BasedCostingwecangetmorerationalallocanonofcostsinaccordancewiththereasonsforresources，

9、andmoreaccuratereflectlonofthedi髓rerlcesinoperatingcostsarisingfromdifferentprocessAtlastthestudyofACtiViWBasedManagementwillhelpthecompanytoimproveitsefficiencyandperformanceKeywords：ActivityBasedCosting；warehousingbusi