人保财险公司牡丹江分公司会计核算制度再设计

哈尔滨理工大学学士学位论文-I-人保财险公司牡丹江分公司会计核算制度再设计摘要随着经济全球化和信息技术的发展，企业所面临的经营环境和管理模式发生了翻天覆地的变化。企业与竞争对手的成本竞争逐渐升级。提高技术水平对控制成本有十分显著的效果，但从企业的管理看，一个合理有效的制度更为企业带来无限生机。传统的成本计算方法已渐渐不能满足企业对成本精确性的要求，而作业成本法的出现及其在不同企业的试用，为解决这一需要提供了一个途径。相比于作业成本法在发达国家的广泛应用，我国无论是作业成本计算还是作业成本管理的研究还是处于理论研究和试点应用阶段。作业成本法自提出以来，在理论界广受推崇，被视为当代管理会计的重大发展成就之一，也被视为新一代革命性的成本管理系统。随着高科技在企业中的应用、市场竞争的加剧和顾客需求的多样化，我国理论界和企业越来越开始关注作业成本法在中国的应用。基于这种情况，我国企业开始着手于作业成本法（Activity-basedcosting，ABC）的理论和实践研究，以达到准确地计算产品的成本，优化企业的资源配置，提高自己在当今社会经济环境中的竞争力的目的，同时为企业的成本管理提供了新的方法，开辟了成本核算和成本管理的新境界。本文在详细介绍国内外作业成本法理论发展的基础上，结合我国企业的应用状况，针对推行作业成本法过程中存在的问题，提出一些解决我国企业实施作业成本法的对策。对矿业公司实施作业成本法的意义和具体实施进程进行探讨。关键词作业成本法；成本动因；成本库；价值链哈尔滨理工大学学士学位论文-II-ResearchonABCApplicationAnalysisAbstractWitheconomicglobalizationandinformationtechnology,businessenvironmentandmanagementfacedenormouschanges.Costcompetitionhasbeenupgradedbetweenfirmandcompetitors.Improvingthetechnologicallevelhassignificantimpactoncostcontrol,butfromtheadministrationperspective,amorerationalandeffectivesystembringscorporationsinfinitevitality.Thetraditionalcostingmethodhasgraduallybeenlessusefulinmeetingtherequirementsofbusinessaccuracycosts,however,theemergenceofABCandthetryoutindifferententerprisesprovideawaytosatisfyit.WhileABCiswidelyusedinotherdevelopedcountries,boththeactivitiescostsandoperatingcosttheoryarestillinthetheoreticalandexperimentalapplicationstageinChina.Sinceputforward,ABChasbeenwidelyrespectedintheoreticalcircles,anditisconsideredasoneofthemajordevelopmentofcontemporarymanagementaccountingandarevolutionaryofnewgenerationofcostmanagementsystem.Withtheapplicationofhightechnologyintheenterprise,theintensificationofmarketcompetitionandthediversificationofcustomerneeds,thetheoreticalhorizonandenterpriseinourcountryarepayinganincreasingattentiononABC.Onthisbasis,China'senterpriseshasbeguntostudythetheoryandpracticeofABC(Activity-basedcosting,ABC)toaccuratelycalculatethecostofproducts,optimizetheallocationofresources,andimprovetheir哈尔滨理工大学学士学位论文-III-competitionintoday'ssocio-economicenvironmentand,atthesametimetoprovideanewmethodforfirm’scostmanagementandopenupanewrealmofcostaccountingandadministration.ThisarticledescribesthedevelopmentofdomesticandinternationaltheoreticalABCindetail,andcombinedwiththeapplicationsofChina'senterprises,andtheproblemsduringtheimplementationofactivity-basedcosting,somesolutionsareproposedtosolvethem.AtlastthisarticlediscussesthesignificanceofcarryingoutABCandthespecificprogressofABCwhichfollowedoutinminingcompaniesKeywordsABC；costdrivers；costpool；valuechain哈尔滨理工大学学士学位论文目录摘要.......................................................................................................................IAbstract...............................................................................................................II第1章公司概况................................................................................................11.1自然概况...................................................................................................11.2管理体系概况...........................................................................................2第2章人保财险公司牡丹江分公司会计收益核算现状................................32.1确认现状...................................................................................................32.1.1保费收入确认现状.............................................................................32.1.2应收保费确认现状.............................................................................42.2计量现状...................................................................................................52.2.1会计核算程序现状.............................................................................52.2.2会计科目应用现状.............................................................................62.3列报现状...................................................................................................9第3章人保财险公司牡丹江分公司核算设计..............................................113.1会计核算程序设计.................................................................................113.2会计科目设计.........................................................................................133.3会计凭证及帐薄设计.............................................................................143.3.1会计凭证设计.....................................................错误!未定义书签。3.3.2会计帐薄设计.....................................................错误!未定义书签。3.4业务处理设计.........................................................................................203.5会计报表设计.........................................................................................23第4章人保财险公司牡丹江分公司会计收益核算内部控制制度设计......264.1会计人员及岗位设置.............................................................................274.2会计核算制度.........................................................................................284.3财务单证管理制度.................................................................................294.4会计档案管理制度.................................................................................294.5会计内部检查制度.......................................................