MBA教育中心知识库

    我国生产经营类事业单位,被要求2020年基本完成转企改制。改制后基于政府会计准则核算，将不适用于这类事业单位。如何确保改制的顺利推行、改制单位能够适应市场竞争；如何能准确计算生产成本以及寻求降低生产成本的方法，提高转制企业在市场的竞争力，是当前这类企业所面临的问题。

    甘肃省特检院是我省一家即将转制为企业的事业单位。主要为社会提供特种设备检验检测服务。本文以甘肃省特检院为例，通过分析成本核算现状，梳理成本构成，发现特检院间接成本占总成本比例25%未分配到检验成本中，且设备折旧费也未计入到检验成本。这样核算出成本与实际成本完全不符，不能满足转企后的成本核算需求，应该寻找一种更精确的成本核算方法。

    本文采用案例研究与定性定量方法。首先，通过对作业成本法的相关理论梳理和回顾，从作业成本法基本理论、核算步骤等进行了详细的阐述。结合甘肃省特种设备检验检测研究院当前面临内外部行业环境分析，论证甘肃省特检院运用作业成本法来核算企业成本的必要性与可行性；其次，对案例单位甘肃省特检院当前管理状况、成本核算体系深入分析的基础上，对作业成本法在甘肃省特检院的应用进行充分论证、深入探讨，根据作业成本法对成本核算重新进行流程设计，将运用作业成本法的核算结果与现行成本核算结果进行对比分析比较，找出二者差异，提出改进建议。最后通过差异分析得出作业成本法使甘肃省特检院的成本核算更精确，作业成本法提高成本核算管理水平同时也提高企业资源使用效率，从而提升企业的市场竞争力。

       China's production and operation public institutions are required to basically complete the transformation into enterprises by 2020. Accounting based on government accounting standards after the reform will not apply to such institutions. How to ensure the smooth implementation of the restructuring, restructuring units can adapt to the market competition; How to accurately calculate the production cost and seek the method to reduce the production cost, improve the competitiveness of the transformed enterprises in the market, is the current problem faced by such enterprises.

       Gansu Province Special Equipment Inspection and Testing Institute i is about to turn to the enterprise of the public institutions. Mainly for the community to provide special equipment inspection and testing services. Taking Gansu Provincial Institute of Special Inspection as an example, this paper analyzes the current situation of cost accounting and combs the cost structure, and finds that 25% of the indirect cost of the Institute is not allocated to the inspection cost, and the equipment depreciation is not included in the inspection cost. The cost calculated in this way is completely inconsistent with the actual cost, which cannot meet the cost accounting demand after the enterprise transformation. Therefore, a more accurate cost accounting method should be found.

      This paper adopts case study and qualitative and quantitative methods. First of all, by combing and reviewing the related theories of activity-based costing, Combined with the analysis of the internal and external industry environment faced by Gansu Province Special Equipment Inspection and Testing Institute ,the necessity and feasibility of Gansu Provincial Research Institute of Special Equipment Inspection and Testing using activity-based costing method to calculate enterprise costs are demonstrated. Second,Gansu province, school of case units of the current management situation, cost accounting system, on the basis of deep analysis on the application of homework cost method in gansu province, the court a well-reasoned and in-depth discussion, according to homework cost method of cost accounting to process design, will use the homework cost method of accounting results compared with the current cost accounting analysis and comparison, Find out the differences between the two, and put forward suggestions for improvement. Finally, through the difference analysis, it is concluded that activity-based costing makes the cost accounting of Gansu Provincial Special Inspection Institute more accurate, activity-based costing improves the level of cost accounting management and also improves the efficiency of enterprise resource use, so as to enhance the market competitiveness of enterprises.