作業(yè)成本法對質量管理的改進【外文翻譯】_第1頁
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1、0外文文獻翻譯外文文獻翻譯Theimprovementofthequalitymanagementbytheactivitybasedcosting1.IntroductionAtpresentineverycompanythemostimptantcriterionofactivity’sestimationisprofititmeanstherelationofcostswhichthecompanycarriedtoproduce

2、thegoodstoexecutetheservicestothepricewhichwasobtainedfofferedgoodsservices.Somemeattentionistakentothemostprecisecalculationsofcostsineverybranchofacompanyalsoqualitycosts.Thankstocrectrecognitionnamingofcostsitiscarrie

3、doutthedetailedanalyzeofacompanywhichmakespossibletakingthewiderangeoftheimprovementpreventiveactivities.Thisanalyzepermitstodetectintheenterprisetheplaceswherearecarriedthecostswhichdon’thavetheinfluenceontheeffectivene

4、ssthequalityofthewholeenterprise.Italsomakespossibletheidentificationofplaceswheretheenlargementofoutlayscansignificantlyraisetheeffectiveness.Managementsoftheenterprisesmemeofteneffectivelyusethecostimprovementmonitingo

5、ftheirownqualitymanagementsystems.Onefromsuchmethodswhichpermitsonqualificationofcostsinacompanythentheiranalyzingistheactivitybasedcosting.2.ActivitybasedcostingActivitybasedcostingisnotapopularmethodofcosts’calculation

6、inPolyet.Uptonowalargepartoffirmsonlyusethetraditionalcosts’systemse.g.genericsystemasdemtheobligatyrepting.Companiescreateadditionalaccountssocalledbeyondbalancesheetonwhichtheyregisteredcostsaccdingtotheirneedscalculat

7、ionreducestousingthelittleprecisekeysofpartition.Activitybasedcostinghasspecialusagetocalculationofrealcostofindividualproduct.Activitybasedcostingcanalsobeusedwithsuccesstocarryonthequalitycosts’account.Activitybasedcos

8、tingisdifferentfromthetraditionalcostsystem.Theessenceofactivitybasedcostingincontrasttotraditionalmethodsof2Soaccdingtofoundationsofactivitybasedcosting:activityofeveryfirmshouldbeunderstoodasthesetofactivitiesthebasicr

9、easonsofrealizationofactivitiesarethecustomersoftheenterprise–theactivitiesareundertakenintheaimofsatisfactiontheirneeds.Satisfactionofdemnotifiedbybuyersdemtherealizationsofdefiniteactivitiesintheaimofproductiondeliveri

10、ngtheproductsonthemarket.costsinthecompanycomeintobeingintheresultofrealizationofactivities.Costsarerecognizedastheresultofexecutedactivitiesnottheirreason.3.ActivitybasedcostingmodelModelofactivitybasedcostingisbuiltont

11、wobasicperspectives:costs’perspectiveprocesses’perspective.Inthecentreofattentionareexecutedactivities.Basiccategiesinthemodelofactivitybasedcosting(ABC)arethefollowingterms:costs’objects.Costobjectshouldbeunderstoodasso

12、methingwhycostsaregatheredcounted.Costs’objectscanbeanycustomersproductsservicescontractsundertakingsotherindividualwkwhichcostwewanttodetermine.Stardcosts’objectsareproductsservices.Carriersofactivities’costsservetoassi

13、gnactivities’coststocosts’objects.Themostimptantcost’sobjectinactivitybasedcostingisaproduct.Themannerofdefiningcosts’objectsdependsontheaimswhichofrealizationservestheactivitybasedcosting.fexamplefrealizationofstrategic

14、aimscosts’objectsaredefinedonthelevelofproducts’groupswhichfarthercanbedifferentiatedregardingkindofcustomersareaonwhichtheyaresold.Fneedsofcosts’reductionenlargementofeffectivityofeconomicactivitiestheattentionoftheente

15、rpriseshouldconcentrateonactivitiesbecausethentheyarethebasiccosts’objects.activity.Costsofactivitiesarequalifiedbyattributionofsuppliestoactivitiesbymeansofcarriersofsupplies’costs.Activityshouldbeunderstoodasrepeatable

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