作業(yè)成本法在制造業(yè)中的運用及利弊[外文翻譯]_第1頁
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1、外文翻譯UtilizationofActivityBasedCostingSysteminManufacturingIndustries–MethodologyBenefitsLimitationsMaterialSource:InternationalReviewofBusinessResearchPapersAuth:BisPopshopIntroductionThedifficultyinherentinchoosingaprop

2、eraccurateproductcostingmethodfmanufacturingenterpriseshasbeenwidelydiscussedbyacademicspractitioners.Theimptantlimitationoftraditional(absption)costingmethodshadbeendeeplydiscussedalongwithadvantagesofothercostingmethod

3、asVariableCostingActivityBasedCosting(ABC).DespitethefactthatissuesrelatingtoABChavebeenwidelydiscussedbyresearcherspractitionersinthepasttenyearsthismodernconceptstilllacksgeneralrulesgoverningbothmethodologycostallocat

4、ionprinciples.LookingbacktheconceptofActivityBasedCostinghasbeenconsideredasophisticatedmethodofcostcalculationsincetheearly1980s.TheABCmethodwasiginallydesignedasasolutiontothelimitationsoftraditionalcostingmethods.Thep

5、roblemsrelatingtothesetraditionalcostingmethodshadbeendiscussedwiththeneedfimprovementinthequalityofcostingsystemsactuallyutilizedinpractice.HoweveronechallengefacedwhencarryingoutthecostallocationprocedureinABCliesinthe

6、mannerinwhichthemethodologyisapplied.WhenallocatingcostsinadherencetoABCprinciplestheuserofthesystemalsohastostrictlyfollowtheindividualstepswithintheimplementationmethodologywhereclearlydefinedallocationproceduresotherm

7、ethodicalactsareperfmed.ThisresearchstudyhasnoambitionstojudgetheexpediencyoftheABCsystemfrecentfutureusers.InfacttheaimofthispaperistodefinitivelyexplainthenecessarystepstoapplyABCaswellastoclarifyproceduresfactivityout

8、putmeasurementcostassignment.ThepaperalsodescribesthebenefitslimitationofABCimplementationinmanufacturingindustries.1.Literaturereview1.1TheABCconceptwasdesignedasamethodwhicheliminatestheshtagesofthetraditionallyusedabs

9、ptioncostingmethods.Traditionalcostingtechniquescostsproptionallytotheptionofdirectcosts.GladBecker(1996)identifiedanumberoffundamentallimitationsintraditionalcostingsystems:?Labasabasisfassigningmanufacturingoverheadisi

10、rrelevantasitissignificantlylessthananoverheadmanyoverheadsdonotbearanyrelationshiptolabcostsoflabhours?Thecostoftechnologyisnotassignedtoproductsbasedonusage.Meoverdirect(lab)costisreplacedbyindirect(machine)cost(s)?Ser

11、vicerelatedcostshaveincreasedconsiderablyinthelastfewdecades.Costingftheseserviceswaspreviouslynonexistent?Customerrelatedcosts(financediscountsdistributionsalesaftersalesserviceetc.)Arenotrelatedtotheproduct’scostobject

12、sCustomerprofitabilityhasbecomeascrucialasproductprofitabilityInsomeinstancesespeciallywhenacompanyhasaveryhomogenousoutputfewdepartmentswithoverheadscustomersareverysimilarinnaturethesimpleabsptioncostingmethodshouldpro

13、videveryaccurateoutputsdespiteitslimitations(Stank2003).Theabsptioncostingmethodboastsoneveryimptantadvantageitisverysimpletoputintoutilization.Alltheinfmationtheuserhastogathertogethercanbefoundinaccountingbooksproductm

14、ateriallabsheets.KimBallard(2002)definedtheproblemsthatcanresultfromusingtraditionalmethodsofoverheadcostingas:?Costdisttionhindersprofitabilityanalysis?LittlemanagementattentiontoactivitiesprocessesofemployeesThelogical

15、solutionofregistereddisadvantagesoftraditionalabsptioncostingsystemswastodevelopacostingmethodwhichwouldbeabletoincpateutilizecauseeffectinsteadofwidelyappliedarbitraryallocationprinciplesintothecompanycostingsystem(Drur

16、y2001)(Lucas1997).Insituationwhentheptionofoverheadsexceeds50%oftotalcompanycoststhecompanyisusingsinglemeasuresfallocationofoverheadcoststothecostobjectstheriskofanincrectproductcustomercostscalculationbecomessignifican

17、t.Followingthe1970stherewasageneralrealizationofthelimitationsintraditionalcostingsystems.Greatercompetitionfurtherinaccuraciesincostingproductseffectivelyencouragedbusinessestoseekoutalternativemethodsonesofferingfarmet

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