【作者】 欧冰翼；

【导师】 袁明达；

【作者基本信息】 吉首大学 ， 会计硕士（专业学位）， 2023， 硕士

【摘要】 在国民经济日益增长的今天,经济的飞速发展在带动了生产力提高的同时也刺激着国民的消费。生活质量的提高必然伴随着民众衣食住行的升级,汽车消费因此变得更为普及,随之而来的则是“全民学车”热潮。有热度的同时必然会带来更大的市场需求和供给,因此在这样一个时代红利的背景下,熟练的驾驶技术几乎已经成为了当下广大中青年的必备技能。也正因此,驾驶培训行业迎来了长足的发展。然而近年来,随着驾驶培训市场规模不断的扩大,市场也在日趋饱和,驾校也逐渐步入产业的瓶颈时期,在盈利上并不可观。如今,驾校要想获得良好的经营收益,采用更为高效且节流的成本核算方式迫在眉睫。湘西P驾驶培训学校(下文简称:P驾校)隶属于湘、鄂、黔、渝四省市边区最大的驾培企业——湘西自治州J机动车驾驶人考试服务有限公司。传统、单一、直观是P驾校成本核算方式的主要特点。但是该成本核算体系存在如下弊端:首先,P驾校关于产品的成本核算内容不够全面,且可获得的成本信息其真实性有待商榷;其次,驾校相关人员的成本观念不强,没有企业成本管理控制的思维;最后,P驾校在学员人均投入费用计算时未考虑到不同课程产品之间存在差异化的现象,不利于驾校对其主营业务合理精确定价,影响驾校的盈利。为了探讨解决上述问题的办法,文章以作业成本法为切入点,结合案例公司P驾校实际情况,应用作业成本法的原理对P驾校进行适宜的成本核算方案设计。作业成本法是一种以不同模块作业为基础进行的成本计算方式,极大地弥补了传统成本计算方式上的不足,且推行作业成本法也有利于企业的信息化建设。文中介绍了P驾校的经营范围、发展现状等,并对P驾驶目前的成本核算制度以及所面临的一些关键问题进行了剖析,进而对其实施并推行作业成本法核算的可行性做了详细的研究分析。按照标准的作业成本核算流程,对P驾校进行了作业成本体系的流程设计,主要包括资源项目的确认与计量、作业的分析与确认、作业中心的建立、资源动因的分析、资源费用的归集、作业动因的确认和产品的计算等环节。根据作业成本核算与传统成本核算的结果数据对两种核算方式进行差异分析,分析了P驾校在作业成本核算下企业改善的实际效果,并从P驾校的案例出发结合驾培行业的实际情况,提出了推行作业成本法的保障措施。更多还原

【Abstract】 In today’s growing national economy,the rapid development of the economy has led to an increase in productivity while also stimulating national consumption.The improvement of quality of life is inevitably accompanied by the upgrading of people’s clothing,food,housing and transportation,so car consumption has become more popular,followed by the "national learning to drive" boom.There is a boom at the same time will inevitably bring greater market demand and supply,therefore,in the context of such an era of dividends,skilled driving skills have become the necessary skills of the majority of young people today,is therefore,driving training ushered in a long development.In recent years,as the market size of driver training continues to expand at the same time,the market is becoming increasingly saturated,the driving school is gradually entering the sunset period of the industry,the profitability is not considerable,today’s driving school to get a higher business performance,the use of more efficient and cost-saving accounting methods is imminent.Xiangxi P driving training school(hereinafter referred to as: P driving school)belongs to Xiang,E,Qian,Yu four provinces and cities in the border area of the largest driver training enterprises-Xiangxi Autonomous Prefecture J Motor Driver Testing Service Co.Traditional,single and intuitive are the main characteristics of the cost accounting method of P Driving School.However,this cost accounting system has the following drawbacks: firstly,the cost accounting aspect of P driving school about the product is not comprehensive enough and the authenticity of the cost information available is debatable;secondly,the relevant personnel of the driving school do not have a strong cost concept and do not have the thinking of enterprise cost management;finally,the differentiation between shovel levels is not taken into account in the calculation of the average cost per student,which is not conducive to the driving school to profit from its main business.In order to solve the above problems,the thesis takes job costing as the entry point and applies the principles of job costing method to P driving school with the actual situation of P driving school to make reasonable cost accounting.The job costing method is a costing method based on different modules of operations,which greatly makes up for the shortcomings of traditional costing methods and is also conducive to the information construction of enterprises.The paper introduces the business scope and development status of P driving school,and analyzes some key problems faced by the current costing system of P driving,and then makes a detailed study and analysis of the feasibility of implementing the operation costing method in P driving school.According to the standard process of job costing,the process design of job costing system is carried out in P driving school,which mainly includes the confirmation and measurement of resource items,analysis and confirmation of jobs,establishment of job center,analysis of resource motive,collection of resource cost,confirmation of job motive and calculation of products.Based on the result data of job costing and traditional costing,we analyze the difference between the two accounting methods,analyze the effect of using job costing in P driving school,and put forward the corresponding guarantee measures.更多还原