制造类企业成本动因选择浅析——基于B机床元件厂的分析摘要：目前，我国正处于工业化后期，以汽车、电子设备制造等为代表的高加工度制造业以及生产性服务业成为我国经济的重要支柱。随着我国经济的高速发展，制造业成本管理的缺陷愈发突出，成本管理进行创新改革势在必行。成本管理是为了实现对生产和运行每个细节科学管理的目标，追求企业经济效益的提高，而科学地确定成本动因则是节约成本的关键。成本动因理论系作业成本法的核心内容，对科学的成本控制具有重要的研究意义。本文将对成本动因理论从结构到具体内容详细展开分析，同时将实际案例成本动因理论结合，力求给企业的发展提供帮助。关键词：制造业；成本管理；成本动因；竞争力；AnalysisontheChoiceofCostDriversinManufacturingEnterprises------BasedontheanalysisofBMachineToolComponentFactoryAbstract:Atpresent,Chinaisinthelatestageofindustrialization,totheautomobile,electronicequipmentmanufacturingastherepresentativeofthehighdegreeofprocessingandmanufacturingservicesasanimportantpillarofChina'seconomy.WiththerapiddevelopmentofChina'seconomy,theproblemofmanufacturingcostmanagementisbecomingmoreandmoreserious,andthereformofcostmanagementisurgentlyneeded.Thepurposeofcostmanagementistocarryoutscientificandrationalmanagementofallaspectsofproductionandoperationprocess,andstrivetoachievethegreatestproductionresultswiththeleastproductionconsumption,andscientificallydeterminethecostdriversisthekeytocostsavings.Costdrivertheoryisthecorecontentofactivity-basedcosting,whichhasimportantresearchsignificanceforscientificcostcontrol.Thispaperwillanalyzethetheoryofcostdriversfromthestructuretothespecificcontent,andcombinethepracticalcasestoexplaintheapplicationofthecostdrivertheoryinordertohelpthemanufacturingindustrytoimprovethecorecompetitiveness.KeyWords：manufacturing；Costmanagement；Costdrivers；Competitiveness目录1.引言...................................................61.1研究背景和意义........................................................61.1.1研究背景................................................................................................................61.1.2研究意义................................................................................................................61.2国内外研究成果和评述..................................................61.2.1国外研究成果和评述...........................................................................................62.成本动因理论综述.......................................72.1成本动因的定义........................................................72.2成本动因的四个基本特征................................................72.3成本动因的分类........................................................83.成本动因的选择..........................................83.1成本动因选择的含义及目的..............................................83.2影响成本动因选择的因素.................................................83.3成本动因选择的原则....................................................94.成本动因理论的实际运用分析..............................94.1B机床元件厂背景及现状.................................................94.2运用过程..............................................................94.3成本动因理论的应用与传统成本理论的效果对比...........................114.4成本动因在应用过程中存在的问题.......................................114.4.1生产制度上的问题...................................................................................
