所在案例库：中国专业学位教学案例中心
案例链接：https://case.cdgdc.edu.cn/case/readCaseSummary.do?caseId=ff8080814987456a0149b400b73f0a7f
案例作者：周宁,马婧,罗继德,韩小汀,王灿明
作者单位：北京航空航天大学
中文摘要：中航飞机股份有限公司（简称中航飞机）是中国特大型航空工业企业、大中型军民用飞机的重要研制基地。本案例重点描述了中航飞机产品成本核算所面临的问题。公司利用传统成本法计算的产品成本，并依此进行企业经营决策和绩效评价，结果却遭到了质疑和不满，看似盈利的明星产品不能给企业带来预期的收益。为准确了解企业产品的成本构成，提高经营决策效率，寻找新的利润增长点，公司财务部部长拟采用作业成本法代替传统成本法对该企业产品成本重新进行核算。传统成本法和作业成本法有什么本质区别？分别适用于什么类型的产品？企业到底应该采用何种方法进行产品核算？又应该运用什么样的成本信息为经营决策提供依据？
英文摘要：Avic Aircraft Co., Ltd. (AVIC) is an important R&D base for outsized Chinese aviation industry enterprises and large/medium-sized military/civilian aircraft. This case focuses on problems faced by AVIC during product costing. Operation decisions and performance evaluation of product costing produced by traditional volume-based product-costing system resulted in questions and dissatisfactions because little expected benefit was given by those seemingly profitable stars. In order to understand the composition of products precisely and strengthen the effectiveness of operation decision as well as seeking the new point of profit growth, he minister of financial department intends to adopt activity-based costing method instead of the traditional cost allocation for product costing. What is the essential difference between traditional costing and activity-based costing? What are the features of the products that they can apply to? In the end which method this enterprise should use for product costing? What kind of costing information can prove to be a basis for operation decisions?
中文关键词：作业成本法、传统成本法、成本核算、航空制造业
案例入库时间：2014-11
