ZB07 郑州诚康食品有限公司作业成本法应用案例研究
专业领域/方向：管理会计
适用课程：《管理会计理论与实务》
选用课程：《管理会计理论与实务》
编写目的：本案例旨在引导学员进一步关注作业成本法的观点和原理。本文以作业成本法在郑州诚康食品公司的应用为案例，综合考虑工艺流程等多方面因素，研究出一套适用于食品加工公司的成本动因选择方案，合理划分作业中心，建立作业成本模型，最后核算出相应的作业成本法下公司产品成本，通过比较其与传统成本核算方式下的成本差异，分析其中的原因和对成本管理和经营决策的影响。根据本案例的资料，学员可以思考作业成本法与传统成本计量方法的区别以及作业成本法在企业中如何实际应用。
关键词：作业成本法、成本管理、食品行业
中文摘要：作业成本法（简称ABC法）是一种以作业为核心，确认和计量耗用企业资源的所有作业，将耗用的资源成本准确地计入作业，然后选择成本动因，将所有作业成本分配给成本计算对象(产品或服务)的成本计算方法。郑州诚康食品有限公司作为一家成立于2013年的食品企业，在新技术的带动下实现了生产能力与生产质量的不断成熟，公司目前成本核算采用的传统成本计算方法，将制造费用按照生产量标准在各产品之间分配，对于成本核算的精确性有一点影响。
本文首先在理论层面论述了作业成本法的观点和原理，然后对作业成本法在郑州诚康食品公司的应用进行案例研究，综合考虑工艺流程等多方面因素，研究出一套适用于食品加工公司的成本动因选择方案，合理划分作业中心，建立作业成本模型，最后核算出相应的作业成本法下公司产品成本，通过比较其与传统成本核算方式下的成本差异，分析其中的原因和对成本管理和经营决策的影响。
英文摘要：Activity-based costing (abbreviated as ABC method) is a kind of activity that takes the activity as the core, confirms and measures all the activities that consume enterprise resources, accurately counts the consumed resource cost into the activity, then selects the cost driver, and allocates all activity costs to The cost calculation method of the cost calculation object (product or service).As a food company established in 2013, Zhengzhou Chengkang Food Co., Ltd. has realized the continuous maturity of production capacity and production quality driven by new technology. The company currently adopts traditional cost calculation methods for cost accounting, and makes manufacturing expenses in accordance with production volume standards. Allocation between products has a little impact on the accuracy of cost accounting.
This article first discusses the viewpoints and principles of activity-based costing at the theoretical level, and then conducts a case study on the application of activity-based costing in Zhengzhou Chengkang Food Company. Through comprehensive consideration of various factors such as process flow, a set of suitable for food processing companies is developed. The cost driver selection plan, reasonably divide the activity center, establish the activity cost model, and finally calculate the company’s product cost under the corresponding activity costing method. By comparing the cost difference with the traditional costing method, analyze the reasons and the cost The impact of management and business decisions.
