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1、原文：原文：TheABCsofActivityBasedCostingMostsuccessfulelectricaldistributshaveafirmhleonrevenuesourcesdirectcostsbutmanydonthaveagoodgriponhowtheproductstheydistributethecustomerstheyserveconsumesupptservicescontributetoother

2、indirectcosts.Withoutdetailedvisibilityintosaleslogisticsfulfillmentadministrativeexpensesitsdifficulttomeasurethefinancialperfmanceofindividualproductscustomerstomakeinfmeddecisionsthatreduceoverallcostsoptimizeprofitab

3、ility.Traditionalcostaccountinghasbeencriticizedfcostdisttionlackofrelevanceduringthelast20years(JohnsonKaplan1987).Anewcostingmethodactivitybasedcosting(ABC)wasdevelopedhasbeenadvocatedasameansofovercomingthesystematicd

4、isttionsoftraditionalcostaccountingfbringingrelevancebacktomanagerialaccounting.Atraditionalsystemreptswhatmoneyisspentonbywhombutfailstoreptthecostofactivitiesprocesses(Miller1996).Manyganizationsincludingpetroleumsemic

5、onductcompaniesinthemanufacturingindustryhaveadoptedthenewcostingmethod.Leanconstructioncomesfromrecognizingthelimitationsofcurrentprojectmanagementapplyingnewproductionmanagementcalled“l(fā)eanproduction”totheconstructionin

6、dustry.Koskela(1992)critiquedconstructionprojectmanagementinthatthetraditionalconstructionprojectmanagementmodelsconstructionasaseriesofconversion(valueadding)activitieswhilenewproductionphilosophyimprovescompetitiveness

7、byidentifyingeliminatingwaste(nonvalueadding)activities.Heclaimedthattheconstructionindustryshouldadoptanewproductionphilosophy.Itisaniginofleanconstruction.Traditionalprojectmanagementisderivedfromanactivitycentered3app

8、roachwhichaimstooptimisetheprojectactivitybyactivityassumingcustomervalueisidentifiedinadesignphase(Howell1999).Thefocusonactivitiesconcealsthewastegeneratedbetweenconnectedactivitiesoperationsneglectingotherelementsinth

9、evaluechainsuchasprocurementmaterialhlingproductionhover.SomeaccountingcompaniessuchasABCTechInc.provideconstructioncompanieswithABCservice(Matteson1994Antos2000).Howeverapplicationislimitedtohomeofficeoverheadcosts.Atth

10、eheartofconstructionprojectaccountingisthejobcostingsystem.Injobcostingsystemsthecostobjectisanindividualunitbatchlotofadistinctproductservicecalledajob(Hngrenetal.1999).Thesecostaccounts(wkpackages)aretheresultsofthepro

11、jectwkbreakdownstructure.Howeveritisfoundthatresourcesaredirectlyassignedtoacostaccount(asubproject)indirectcosts.EachresourcebecomesanindividualcostaccountinoverheadcostsasseeninTable1.Weusetheterm‘ResourceBasedCosting’

12、asopposedtoActivityBasedCosting.RBCassignscostsdirectlytosubprojectscostaccountswkpackagesdefinedinthewkbreakdownstructures4asifthecoststhatariseintheexecutionofwkpackagesalsohavetheircausesinthosewkpackages.Thistraditio

13、nalonestagecostinginwhichresourcesaretraceddirectlytoproductsservicesisundertakenfromtheperspectiveofa“transfmationview”whichconceivesproductionasatransfmationofinputsintooutputs.OntheotherhABCusestwostagecostingtracingr

14、esourcestoprocessesthenassigningprocessestoproductsservices.ABCassignscoststotheprocessesinvolvedinthosewkpackagesthuspotentiallyrevealingproblemsinthereliabilityofwkflowthecausesofwhichmayberemovedfromwheretheireffectsb

15、ecomevisible.Inthisregardactivitybasedcosting(ABC)reflectsa“flowview”whichconceivesproductionasaflowofmaterialsinfmationconsistingoftransfmationinspectionmovingwaiting(Koskela1999).Therearetwopossibleperspectivesintheapp

16、licationofABCinconstruction:thehomeofficeperspectivetheprojectperspective.FromthehomeofficeperspectivetheobjectiveistoassignprojectrelatedhomeofficeoverheadtodifferentprojectsasshowninFigure1.Thescopeoftheactivitybasedco

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