經(jīng)濟(jì)與管理專業(yè)外文翻譯--運(yùn)用作業(yè)成本法和經(jīng)濟(jì)增加值的具體應(yīng)用

1、<p>　　A field study:SMALL manufacturing companies</p><p>　　In this section, the implementation of the proposed Integrated ABC-EVA System at two small manufacturing companies is presented. The managers o

2、f the companies wished for their company names to remain anonymous. Therefore, they will be referred to as “Company X” and “Company Y” from here on.</p><p>　　Prior to the field study, both companies were usi

3、ng traditional costing systems. The overhead was allocated to product lines based on direct labor hours. In both companies, managers felt that their traditional costing systems were not able to provide reliable cost info

4、rmation.</p><p>　　1 Company X</p><p>　　Company X, located in Pittsburgh, Pennsylvania, was a small manufacturing company with approximately 30 employees. Company X’s main products lines were Ove

5、rlays、Membranes、 Laser、Roll Labels and N’Caps. In the mid 1990’s, a group of investors purchased the company from the previous owner-manager who had retired. At the time of the study, the company was managed by its forme

6、r vice-president, who was supported by a three-person management group. Investors were primarily concerned with financial per</p><p>　　2 Company Y</p><p>　　Company Y, also located in Pittsburgh,

7、 Pennsylvania, was owned and managed by three owner-managers who bought the company from a large corporation in the mid 1990’s, Company Y employed approximately 40 people. The majority of this company’s business was in t

8、he area of manufacturing electrical devices and their main product lines were Motors and Motor Parts、Breakers、 and Control Parts. Company Y sold its products in the domestic market as well as abroad. A portion of the com

9、pany’s output was sold</p><p>　　3 Comparison of the costing systems</p><p>　　During the field study, three costing systems (TCA, ABC and the Integrated ABC-EVA System) were used to obtain cost i

10、nformation for each company in order to identify factors which may lead to distortions through arbitrary allocation of capital costs. In a comparison, capital costs were only able to be traced by the Integrated ABC-EVA S

11、ystem. The nature of the TCA and ABC systems resulted in arbitrary allocations of capital costs.</p><p><b>　　4 RESULTS</b></p><p>　　The main objective of the data analysis presented

12、in this section is to investigate which factors most often distort information provided by the ABC system. As mentioned in the methodology section, factors such as diversity in production volume、product size、product comp

13、lexity、 material consumption, and setups often distort cost information. These factors are examined closely for possible allocation errors.</p><p>　　4.1 Data Analysis for Company X</p><p>　　The

14、data analysis for Company X began with an examination of its cost structure. Company X’s overall costs for 1998 were evaluated by comparing the percentages of direct costs (direct labor and direct material)、operating cos

15、ts (overhead) and capital costs as shown in Exhibit 1. </p><p>　　Exhibit 1. Cost Analysis for Company X in Thousands of Dollars</p><p>　　Capital costs, at 11.6 percent, represented a nota

16、ble portion of Company X’s total costs. This relatively high capital costs could be explained by high investments in special equipment and fixed assets. In addition, Company X required a relatively large amount of workin

17、g capital to support its wide variety of products.</p><p>　　The next step was to calculate product cost information and examine changes across six product lines and three costing systems. Exhibit 2 and Exhib

18、it 3 present the results.</p><p>　　Exhibit 2. Product Cost Information in Thousands of Dollars</p><p>　　Exhibit 3. Changes in Product Cost Information after Including Capital Costs</p&

19、gt;<p>　　The Integrated ABC-EVA System, taking into account capital costs, revealed that the overall product cost was actually 13.1 percent higher than either TCA or ABC estimated. The difference in product cost,

20、however, was not uniform across all product lines. After adding capital costs to the product cost obtained from the ABC system, the greatest difference in product cost was observed in the Overlays product line (+ 16.6 %)

21、 while the least difference was registered in the N’Caps product line (+ 4.9</p><p>　　Company X’s management was surprised when presented with the results of using the Integrated ABC-EVA System. Familiarized

22、 with the calculations used, the managers agreed that the results were correct. Knowing that the Overlays product line was the only product line which created economic value, they considered extending marketing efforts f

23、or this product line. In contrast, for the Laser product line (considered to be profitable according to the TCA and ABC systems, but revealed to be destructive</p><p>　　4.2 Data Analysis for Company Y</p&

24、gt;<p>　　The data analysis for Company Y also began with an examination of its cost structure. As in Company X’s analysis, Company Y’s costs for 1998 were evaluated by comparing the percentages of direct costs (di

25、rect labor and direct material)、operating costs (overhead) and capital costs as shown in Exhibit 4.</p><p>　　Exhibit 4. Cost Analysis for Company Y in Thousands of Dollars</p><p>　　Oper

26、ating costs, at approximately 42 percent, represented a notable portion of Company Y’s total costs. Company Y’s business, with its customized products (such as motors and generators) required a relatively high amount of

27、effort in engineering design、 product specification and supervision. Therefore, a highly qualified work force was essential. The high salaries paid to these employees were the reason for Company Y’s relatively high opera

28、ting costs.</p><p>　　Next, as in Company X, product cost information for four product lines, obtained by the three costing systems, was investigated and presented to the managers. Exhibit 5 and Exhibit 6 pre

29、sent results of this analysis.</p><p>　　Exhibit 5. Product Cost Information in Thousands of Dollars</p><p>　　Exhibit 6. Changes in Product Cost Information after IncludingCapital Costs&

30、lt;/p><p>　　Again, the Integrated ABC-EVA System taking into account capital costs, revealed that the overall product cost was higher than TCA or ABC estimated, this time by 7.6 percent. This difference in prod

31、uct cost, once again, was not uniform across product lines. The greatest difference (compared to ABC) was registered in the Breakers product line (+ 8.5 %), while the least difference was registered in the Control Parts

32、product line (+ 6.5 %). Once again, it can be concluded that an arbitrary allocati</p><p>　　Company Y’s management was especially surprised by the fact that the Motors and Motor Parts product line, which was

33、 believed to be highly profitable under both the TCA calculation and the ABC, was not actually able to create any economic value. This assumption of profitability was contradicted by the Integrated ABC-and-EVA System. Be

34、cause the Economic Value Added for Motors and Motor Parts product line was only slightly negative, the managers believed a slight increase in price would make the Mo</p><p>　　4.3 Summary of the Results</p

35、><p>　　This analysis shows that the ability of the Integrated ABC-EVA System to provide reliable cost information increases especially in cases where products are dissimilar、manufacturing technologies and equip

36、ment are diverse and capital cost is high. Of the companies studied, Company X had not only the higher capital costs, but also the greatest product diversity, As a result, the analysis showed a relatively high distortion

37、 in product cost between the ABC and ABC- EVA systems;The highest distortion </p><p>　　5 CONCLUSIONS</p><p>　　The findings for both companies are highly similar. These findings confirm that trad

38、itional accounting systems often provide inaccurate、incomplete and unreliable cost information. Arbitrary allocation of operating and capital costs may often lead to distortions in product cost.</p><p>　　Fu

39、rthermore, the results suggest that the ABC system alone, though able to manage operating expenses and shows deficiencies, especially when capital investments are substantially diverse. When capital investments are subst

40、antially diverse (because of variation in production volume, technology, setups, materials or product complexity, for example), the ABC system is no longer a reliable strategic management tool for successful decision–mak

41、ing.</p><p>　　The managers of each company in the field study expressed great satisfaction with the reliability and completeness of the Integrated ABC-EVA System. They regarded the System as a very useful st

42、rategic managerial tool. As a result of this implementation, the managers also changed certain corporate policies. These changes included adjustments in product costing、marketing strategies and perception of customer pro

43、fitability. Overall, this field study demonstrated that the integration of a costing sy</p><p>　　原文來(lái)源:The Integrated Activity-Based Costing and Economic Value Added Systemas a Strategic Management Tool: A Fi

44、eld Study[J]. Engineering Management Journal, 2000</p><p>　　運(yùn)用作業(yè)成本法和經(jīng)濟(jì)增加值的具體應(yīng)用：小制造企業(yè)</p><p>　　本部分將闡述兩家小制造企業(yè)中，被建議使用的ABC-EVA整合系統(tǒng)的實(shí)施情況。公司的管理層希望他們的公司名稱保持匿名。所以，下文中他們被稱為X公司和Y公司。</p><p>　　

45、在案例分析之前，兩家公司都使用傳統(tǒng)的成本系統(tǒng)。根據(jù)直接人工小時(shí)分配各費(fèi)用至各產(chǎn)品線。兩家公司的管理者認(rèn)為傳統(tǒng)成本系統(tǒng)不能提供可靠的成本信息。</p><p><b>　　1 X公司</b></p><p>　　X公司，位于匹茲堡，賓夕法尼亞，是一家大約有30名員工的小制造企業(yè)。X公司主要的產(chǎn)品是覆蓋物，過(guò)濾膜，激光器，卷標(biāo)簽和組合應(yīng)用平臺(tái)軟件。在90世紀(jì)中期，一個(gè)投資

46、集團(tuán)從已經(jīng)退休的前所有者那購(gòu)買了此公司。在研究之時(shí)，公司由前副總裁經(jīng)營(yíng)，他由三人管理集團(tuán)支持。投資者首先關(guān)心財(cái)政業(yè)績(jī)，而不是每日的政策制定。由于兩方面原因，此管理集團(tuán)非常熱切地想?yún)⑴c到此次實(shí)際應(yīng)用研究中。首先，新投資者不滿意于目前生產(chǎn)的產(chǎn)品所帶來(lái)的收益率，這給管理層施加了壓力；其次，為開(kāi)展對(duì)整體利潤(rùn)有最大促進(jìn)作用的經(jīng)營(yíng)活動(dòng)，管理層嘗試開(kāi)發(fā)能產(chǎn)生豐厚利潤(rùn)的產(chǎn)品。</p><p><b>　　2 Y公司&l

47、t;/b></p><p>　　Y公司，也位于匹茲堡，賓夕法尼亞，由三人管理者擁有和經(jīng)營(yíng)，此管理層在90世紀(jì)中期從一個(gè)大公司那購(gòu)買了Y公司，Y公司雇傭近40名員工。這公司的絕大多數(shù)業(yè)務(wù)在電子設(shè)備制造領(lǐng)域，他們的主要產(chǎn)品是馬達(dá)、馬達(dá)零件、破碎機(jī)和控制零件。Y公司在國(guó)內(nèi)外市場(chǎng)上銷售它的產(chǎn)品。公司部分產(chǎn)品直接銷售給最終消費(fèi)者，而剩下的產(chǎn)品在獨(dú)立經(jīng)銷商幫助下銷售。為實(shí)現(xiàn)成本控制和利潤(rùn)規(guī)劃的目標(biāo)，Y公司的管理層對(duì)運(yùn)用

48、ABC-EVA整合系統(tǒng)極感興趣。</p><p>　　3 成本核算系統(tǒng)的比較 </p><p>　　實(shí)際應(yīng)用研究期間，為了識(shí)別因資本成本的任意分派可能導(dǎo)致成本信息扭曲的各因素，將運(yùn)用三個(gè)成本核算系統(tǒng)(TCA、ABC和ABC-EVA整合系統(tǒng))分別得到每家公司的成本信息。比較三個(gè)系統(tǒng)，各資本成本只能由ABC-EVA整合系統(tǒng)追蹤。TCA和ABC系統(tǒng)的本質(zhì)導(dǎo)致資本成本的任意分派。</p>

49、;<p><b>　　4 結(jié)論</b></p><p>　　在此部分，分析數(shù)據(jù)的主要目標(biāo)是調(diào)查哪些因素最可能扭曲ABC系統(tǒng)提供的成本信息。按照所述的方法學(xué)部分，例如生產(chǎn)量、產(chǎn)品大小，產(chǎn)品的復(fù)雜性、材料耗費(fèi)和配置各因素將可能扭曲成本信息。為防止錯(cuò)誤分配資本成本，將仔細(xì)分析各因素。</p><p>　　4.1 X公司的數(shù)據(jù)分析</p><

50、p>　　X公司的數(shù)據(jù)從它的成本結(jié)構(gòu)的分析開(kāi)始。1998年，X公司的總成本評(píng)估是通過(guò)比較如表1顯示的直接成本 (直接人工和直接材料)、營(yíng)業(yè)成本(作業(yè)成本)和資本成本的百分比加以評(píng)估的。 </p><p>　　表1 x公司的成本分析 千美元</p><p>　　資本成本占11.6%，占X公司總成本的一部分。專用設(shè)備和固定資產(chǎn)的高額投資導(dǎo)致相對(duì)

51、高的資本成本。另外，X公司要求相對(duì)多的流動(dòng)資本以支持豐富的產(chǎn)品種類。 </p><p>　　下一個(gè)步驟將計(jì)算產(chǎn)品成本、分析六種產(chǎn)品和各成本核算系統(tǒng)的變化情況。表2和表3顯示了分析結(jié)果。</p><p>　　表2 產(chǎn)品成本信息 千美元</p><p>　　表3 包含資本成本后的產(chǎn)品成本信息的變化</

52、p><p>　　ABC-EVA整合系統(tǒng)由于考慮了資本成本，計(jì)算得出的總產(chǎn)品成本較TCA或ABC系統(tǒng)下所估計(jì)的高出13.1%。然而，所有產(chǎn)品的成本差異程度是不一致的。將資本成本增加到在ABC系統(tǒng)下得出的產(chǎn)品成本后，成本最大的變動(dòng)在覆蓋物產(chǎn)品中體現(xiàn)出來(lái)(高出+16.6%)，而最小變動(dòng)在組合應(yīng)用平臺(tái)軟件產(chǎn)品中體現(xiàn)(高出+ 4.9%)。從這些可以得出，ABC系統(tǒng)下，將資本成本隨意分配到產(chǎn)品，所得到的成本信息是不精確的。例如，

53、增加13.1%的資本成本到所有產(chǎn)品將扭曲X公司的成本信息。</p><p>　　當(dāng)使用ABC-EVA整合系統(tǒng)所產(chǎn)生的結(jié)果呈現(xiàn)在X公司管理層時(shí)，他們感到很驚訝。管理層熟悉曾經(jīng)使用過(guò)的成本核算方法，認(rèn)可了研究結(jié)論的正確性。了解到覆蓋物產(chǎn)品是唯一創(chuàng)造經(jīng)濟(jì)價(jià)值的產(chǎn)品，他們考慮加大對(duì)這個(gè)產(chǎn)品的市場(chǎng)力度。相反，至于激光產(chǎn)品（TCA和ABC系統(tǒng)下，被認(rèn)為是盈利的，但是根據(jù)ABC-EVA整合系統(tǒng)下，其對(duì)股東價(jià)值具有破壞性)，管理

54、層表示將改變產(chǎn)品價(jià)格制定政策，并且在減少追加成本方面做出努力。此外，他們考慮了無(wú)經(jīng)濟(jì)利潤(rùn)的低產(chǎn)量產(chǎn)品的外購(gòu)政策(例如組合應(yīng)用平臺(tái)軟件和混和零件)。</p><p>　　4.2 Y公司的數(shù)據(jù)分析</p><p>　　Y公司的數(shù)據(jù)從它的成本結(jié)構(gòu)的分析開(kāi)始。同X公司分析，1998年，Y公司成本通過(guò)比較如表4所顯示的直接費(fèi)用(直接人工和直接材料)、營(yíng)業(yè)成本(作業(yè)成本)和資本成本的比例加以評(píng)估。 &

55、lt;/p><p>　　表4 Y公司的成本分析 千美元</p><p>　　營(yíng)業(yè)成本大約占42%，占Y公司總成本的重要部分。擁有定制產(chǎn)品(例如馬達(dá)和發(fā)電器)的Y公司，其業(yè)務(wù)需要相對(duì)高要求的工程設(shè)計(jì)、產(chǎn)品規(guī)格和管理。因此，高資質(zhì)的勞動(dòng)力是必要的。付給這些員工的高薪金就是導(dǎo)致Y公司相對(duì)高的營(yíng)業(yè)成本的原因。</p><p&g

56、t;　　其次，同X公司，分析在三個(gè)成本系統(tǒng)下得到的四個(gè)產(chǎn)品的成本信息，并提供給Y公司管理層。表5和表6顯示此分析結(jié)果。 </p><p>　　表5 產(chǎn)品成本信息 千美元</p><p>　　表6 考慮資本成本后的產(chǎn)品信息變化</p><p>　　同理，ABC-EVA整合系統(tǒng)由于考慮了資本成本，計(jì)算得

57、出的總產(chǎn)品成本較TCA或ABC系統(tǒng)下所估計(jì)的高出7.6%，再次說(shuō)明根據(jù)不同產(chǎn)品，成本變動(dòng)是不一致的。最大的變動(dòng)（與ABC系統(tǒng)下相比較)表現(xiàn)在破碎機(jī)產(chǎn)品(高出+ 8.5%)，而最少的變動(dòng)表現(xiàn)在控制零件產(chǎn)品 (高出+6.5%)。同理可得ABC系統(tǒng)下，將資本成本隨意分配到產(chǎn)品，將扭曲產(chǎn)品成本。</p><p>　　對(duì)在TCA系統(tǒng)下計(jì)算得到的數(shù)據(jù)和ABC系統(tǒng)下被認(rèn)為能產(chǎn)生高效益的馬達(dá)和馬達(dá)零件產(chǎn)品實(shí)際上卻沒(méi)能創(chuàng)造任何經(jīng)濟(jì)

58、價(jià)值的事實(shí)，Y公司的管理層感到特別驚奇。在ABC-EVA整合系統(tǒng)下，這種收益率的假設(shè)是矛盾的。因?yàn)轳R達(dá)和馬達(dá)零件產(chǎn)品的經(jīng)濟(jì)增加值只有輕微的負(fù)數(shù)，經(jīng)理相信小幅度提高產(chǎn)品價(jià)格，將使馬達(dá)和馬達(dá)零件產(chǎn)品成為價(jià)值創(chuàng)造者。他們認(rèn)為，在這個(gè)獨(dú)有的產(chǎn)品線上，公司擁有特別強(qiáng)大的市場(chǎng)地位，因此漲價(jià)是可行的。</p><p><b>　　4.3 總結(jié)</b></p><p>　　分析表明，

59、尤其在產(chǎn)品不同、制造技術(shù)和設(shè)備多樣化、資本成本高的情況下，ABC-EVA整合系統(tǒng)能提供更可靠的成本信息。在參與研究的公司中，X公司不僅具有更高的資本成本，而且產(chǎn)品差異最大，結(jié)果表明在ABC系統(tǒng)和ABC-EVA整合系統(tǒng)間存在相對(duì)嚴(yán)重的產(chǎn)品成本扭曲；Y公司的產(chǎn)品作業(yè)成本更高，TCA和ABC-EVA整合系統(tǒng)間存在最嚴(yán)重的產(chǎn)品成本扭曲。至于Y公司，與根據(jù)直接人工時(shí)數(shù)簡(jiǎn)單分配產(chǎn)品成本的TCA系統(tǒng)相比，ABC-EVA整合系統(tǒng)中的ABC能夠精確地追蹤

60、生產(chǎn)成本。</p><p><b>　　5 結(jié)論</b></p><p>　　兩家公司的研究結(jié)果相當(dāng)相似。 這些研究結(jié)果證實(shí)傳統(tǒng)的會(huì)計(jì)成本系統(tǒng)經(jīng)常提供不精確、不完全和不可靠的成本信息。作業(yè)成本和資本成本的任意分配可能導(dǎo)致產(chǎn)品成本的扭曲。</p><p>　　此外，結(jié)果顯示ABC系統(tǒng)盡管能夠計(jì)算作業(yè)成本，若單獨(dú)使用將表現(xiàn)出缺陷，尤其當(dāng)資本投資有相

61、當(dāng)大的差異時(shí)。當(dāng)資本投資有相當(dāng)大的差異時(shí)（例如，因?yàn)樯a(chǎn)量的變化、技術(shù)、配置、材料或者產(chǎn)品復(fù)雜性)，在長(zhǎng)期決策制定上，ABC系統(tǒng)不再是一個(gè)可靠的戰(zhàn)略管理工具。</p><p>　　在實(shí)際研究中，每家公司的管理者對(duì)ABC-EVA整合系統(tǒng)的可靠性和完整性表示非常滿意。他們認(rèn)為ABC-EVA整合系統(tǒng)是一個(gè)非常有用的戰(zhàn)略管理工具。根據(jù)實(shí)施應(yīng)用的結(jié)果，各管理者也改變了某些企業(yè)政策。這些變動(dòng)包括產(chǎn)品費(fèi)用、市場(chǎng)戰(zhàn)略及對(duì)預(yù)期盈利