作业成本法在制造业中的运用及利弊外文翻译可编辑

作业成本法在制造业中的运用及利弊外文翻译外文翻译UtilizationofActivity-BasedCostingSysteminManufacturingIndustries?Methodology,BenefitsandLimitationsMaterialSource:InternationalReviewofBusinessResearchPapersAuthor:BorisPopshopIntroductionThedifficultyinherentinchoosingaproperandaccurateproductcostingmethodformanufacturingenterpriseshasbeenwidelydiscussedbyacademicsandpractitioners.TheimportantlimitationoftraditionalabsorptioncostingmethodshadbeendeeplydiscussedalongwithadvantagesofothercostingmethodasVariableCostingorActivity-BasedCostingABC.DespitethefactthatissuesrelatingtoABChavebeenwidelydiscussedbyresearchersandpractitionersinthepasttenyears,thismodernconceptstilllacksgeneralrulesgoverningbothmethodologyandcostallocationprinciples.Lookingback,theconceptofActivity-BasedCostinghasbeenconsideredasophisticatedmethodofcostcalculationsincetheearly1980s.TheABCmethodwasoriginallydesignedasasolutiontothelimitationsoftraditionalcostingmethods.Theproblemsrelatingtothesetraditionalcostingmethodshadbeendiscussedwiththeneedforword文档可自由复制编辑improvementinthequalityofcostingsystemsactuallyutilizedinpractice.However,onechallengefacedwhencarryingoutthecostallocationprocedureinABCliesinthemannerinwhichthemethodologyisapplied.WhenallocatingcostsinadherencetoABCprinciples,theuserofthesystemalsohastostrictlyfollowtheindividualstepswithintheimplementationmethodology,whereclearlydefinedallocationproceduresandothermethodicalactsareperformed.ThisresearchstudyhasnoambitionstojudgetheexpediencyoftheABCsystemforrecentorfutureusers.Infact,theaimofthispaperistodefinitivelyexplainthenecessarystepstoapplyABC,aswellastoclarifyproceduresforactivityoutputmeasurementandcostassignment.ThepaperalsodescribesthebenefitsandlimitationofABCimplementationinmanufacturingindustries.1. Literaturereview1.1TheABCconceptwasdesignedasamethodwhicheliminatestheshortagesofthetraditionallyusedabsorptioncostingmethods.Traditionalcostingtechniqueswereusedforthepurposesofoverheadcostallocationduringthe20thcentury.Thesearebasedonsimplifiedproceduresusingprinciplesofaverages.Inrecentdecades,suchconventionalconceptshavebecomeobsoleteduetotwomajorphenomena.Thefirstoftheseiseverincreasingcompetitioninthemarketplace,thenecessitytoreducecostsandtheeffectofhavingmoredetailedinformationoncompanycosts.Secondly,therehasbeenachangeinthecoststructureofcompanies.Intermsofthemajorityofoverheadcosts,traditionalallocationconcepts,basedastheyareonoverheadabsorptionrates,canoftenprovideincorrectinformationonproductcosts.ThoseshortagesorlimitationshadbeenverycloselydescribedinthescientificpublicationsDrury,2001,Lucas,1997.ThefirstcriticismoftraditionalcostingconceptwaspublishedbyKaplanandJohnsonin1987.Theeffectthatplaysaroleindetermininganinaccurateoverheadcostallocationcouldbedescribedfigure1as(verbalizationPopshop,2008.Inotherwords,theendresultsofallocatingaproportionallyaveragevolumeofcostsofanytypetoallcostobjects.Forexample,thecostfortransportinganitemtocustomerAisthetruevalueof50andtransporttocustomerBis900Ifweusetraditionalabsorptioncosting,thetransportcostswillbecomepartofthesalesordistributionoverhead,meaningallthecostsofthistypewillbemixedtogetherandthenallocatedthroughtheabsorptionratetothecostobject,inproportiontothespecifictypeofdirectcost.Allcostobjectsthenwillbesubjecttotheprincipalaveragevolumeoftransportcosts.Intheexamplethismeans130forcustomerAand110forcustomerB.Abovementionedproblemscouldbesometimesbesolvedbyapplicationofdifferentiationabsorptioncosting,whichusesseveraltypesofoverheadwithdifferentallocationbases,insteadofsummingabsorptioncostingwithoneuniversaloverheadandoneallocationbaseKarl,2006.Anotherpossiblesolutionistheapplicationofconscentreoverheadratesinsteadofplaned-widerateDrury,2001.Despitethat,theproblemofwhathereistermed(verbalizationisalsosignificantincompanieswithaverysophisticatedsystemfeaturingcostcentreoverheadrates.EvenifseveralDifferentoverheadratesfordifferentoverheadcostpoolsareusedtoimprovethequalityofcostassignment;thebasisisstillthesame?theallocationbaseusuallyrepresentedbyanytypeofdirectcost.Ifthebasisisonlysettotheeasilymeasuredamountofdirectcosts,itisnotpossibletoachieveaccuracyincostassignment,becausethetruecausesofcostconsumptionfrequentlyhaveanaturalbase.Theabsorptioncostingmethodcoulddistortproductcostsbecauseitallocatesoverheadcostsproportionallytotheportionofdirectcosts.GladandBecker1996identifiedanumberoffundamentallimitationsintraditionalcostingsystems:?Labor,asabasisforassigningmanufacturingoverhead,isirrelevantasitissignificantlylessthananoverheadandmanyoverheadsdonotbearanyrelationshiptolaborcostsoflaborhours?Thecostoftechnologyisnotassignedtoproductsbasedonusage.Moreover,directlaborcostisreplacedbyindirectmachinecosts?Service-relatedcostshaveincreasedconsiderablyinthelastfewdecades.Costingfortheseserviceswaspreviouslynon-existent?Customer-relatedcostsfinance,discounts,distribution,sales,after-salesservice,etc.ArenotrelatedtotheproductscostobjectsCustomerprofitabilityhasbecomeascrucialasproductprofitabilityInsomeinstances,especiallywhenacompanyhasaveryhomogenousoutput,fewdepartmentswithoverheadsandcustomersareverysimilarinnature,thesimpleabsorptioncostingmethodshouldprovideveryaccurateoutputs,despiteitslimitationsStank,2003.Theabsorptioncostingmethodboastsoneveryimportantadvantage-itisverysimpletoputintoutilization.Alltheinformationtheuserhastogathertogethercanbefoundinaccountingbooksorproductmaterialandlaborsheets.KimandBallard2002definedtheproblemsthatcanresultfromusingtraditionalmethodsofoverheadcostingas:?Costdistortionhindersprofitabilityanalysis?LittlemanagementattentiontoactivitiesorprocessesofemployeesThelogicalsolutionofregistereddisadvantagesoftraditionalabsorptioncostingsystemswastodevelopacostingmethodwhichwouldbeabletoincorporateandutilizecause-and-effectinsteadofwidelyappliedarbitraryallocationprinciplesintothecompanycostingsystemDrury,2001,Lucas,1997.Insituation,whentheportionofoverheadsexceeds50%oftotalcompanycostsandthecompanyisusingsinglemeasuresforallocationofoverheadcoststothecostobjects,theriskofanincorrectproductorcustomercostscalculationbecomessignificant.Followingthe1970s,therewasageneralrealizationofthelimitationsintraditionalcostingsystems.Greatercompetitionandfurtherinaccuraciesincostingproductseffectivelyencouragedbusinessestoseekoutalternativemethods,onesofferingfarmoretransparencyandenablingaccurateandcausalcostallocation.Itwasthen,atthedawnofthe1980sthattheActivity-BasedCostingABCmethodcameabout,beingquicklyadoptedbyenterprisesofmanyandvarioustypes.ThespreadofABCowedasignificantdebttoadvancesincomputingandITtherebypermittingpracticalutilizationofABCprinciples.TheActivity-BasedCostingmethodisatoolwhichcouldbringaboutsignificantimprovementinthequalityofoverheadcostallocation.TheABCprocessisabletoincorporatebothphysicalmeasuresandcausalprinciplesinthecostingsystem.ThebasicideaofABCistoallocatecoststooperationsthroughthevariousactivitiesinplacethatcanbemeasuredbycostdrivers.Inotherwords,costunitsareassignedtoindividualactivities,e.g.planning,packing,andqualitycontrolusingaresourcecostdriverataninitialstagewiththecostsoftheseactivitiesbeingallocatedtospecificproductsorcostobjectsinasecondphaseofallocationviaanactivitycostdriver.Activity-BasedCostingmethodologyhasbeendescribed,andfurtherevolved,bymanyauthorsDrury2001,GladandBecker,1996,KaplanandCooper,1998,Stank,2003.TheABCprocesscouldvaryfromsimpleABC,usingonlyonelevelofactivitiestoexpandedABC,comprisingvariouslevelsofactivitiesandallowingformutualallocationofactivitycostsCookies,2001.Nevertheless,itshouldbenotedthattheABCapproachisnotatrulyrevolutionaryoracompletelynewmeansofallocation.Inessence,ithastransformedthelogicalrelationshipsbetweencostsandcompanyoutputsenteringacostingsystem.Indeed,ABChasincorporatedlogicalallocationproceduresfromcostingsystemspredatingitsowncomplexmethodology.1.2ImplementationmethodologyTogetherwiththeemergenceofABCmethodology,issuesrelatingtoitspracticalutilizationandimplementationhavebeenpresentedbybothacademicsandpractitioners.Atthispoint,itisnecessarytodistinguishbetweentwodivergingapproachesaddressingABCsystemimplementation.ThefirstconsidersimplementationmerelyintermsofperforminganABCcalculationandisprimarilyfocusedonthesystemsconstruction,costflow,andallocationprocedures.Drury2001definedthenecessarystepstosetupanABCsystemasfollows:IdentifyingthemajoractivitiestakingplaceinanorganizationAssigningcoststocostpools/costcentersforeachactivityDeterminingthecostdriverforeveryactivityAssigningthecostsofactivitiestoproductsaccordingtotheirindividualDemandsonactivitiesThesearedescribedbyotherauthorsinaverysimilarmanner.Forexample,Stank2003,considersadjustingaccountinginputdataastheinitialprocedureinbuildingthesystem.Furthermore,heprescribesthefourthstepofimplementationascalculatingtheactivityrate,whichisdefinedasanactivityunitcost.Theabove-definedstepsofsystemdesigncouldbeconsideredasaverybriefoverviewforsuccessfulimplementationprocess.Someotherauthorsdefinemuchmoredetailedapplicationprocedures.ThestepsintheABCapplicationmethodologydefinedbyGladandBecker1996are:Determinethenatureofcostsandanalyzethemasdirecttraceablecosts,activitytraceablecostsandnon-traceablecostsorunallocatedcostsAccountforalltraceablecostsperactivity,distinguishingbetweenprimaryandsecondaryactivitiesIdentifythecompanysprocesses,activitiesandtasks,andcreateprocessflowchartsDeterminecostdriversforeachactivityanduseoutputmeasurestocalculateactivityrecoveryratesTraceallsecondaryactivitiestoprimaryactivities,sothatthecombinedactivityratesincludeallsupportcostsIdentifywhichcostobjectsaretobepriced.CompilethebillofactivitiesforeachcostobjectMultiplytheactivityrecoveryratesbythequantityofoutputconsumedasspecifiedinthebillofactivities.Thesumofthesecalculatedcostswillgivetheactivity-tracedcostofthecostobjectDirectcostsandnon-traceablecostsshouldbeaddedtothecostcalculatedAbovetogivethetotalcostofthecostobjecttheotherapproachtoABCimplantationnotonlyencompassesthestructure,designofthesystem,andtacklesthequestionofhowcostsareallocatedinABC,butalsodealswithissuesrelatedtoitsimplementationwithinanorganization.Inotherwords,thequestionofhowtheABCsystemmustoperatewithinanenterprise.ThisapproachconsidersallthenecessaryfeaturesthathavetobeaddressedintheprocessofsettingupanABCsystem.ManyauthorshavedescribedimplementationingreatdetailCoins,2001,GladandBecker,1996,InnesandMitchell,1998.Theprocedurestheyanalyzearefarwiderrangingthanthestepsinvolvedinsystemdesignbecauseofthefocusonorganizational,personnel,capacity,andaffectivityissuesofABCsystembuildingandutilization.ProbablythemostimportantmattersolvedbythisapproachtoABCapplication,whichanalyzesperformanceduringitsset-up,isthequestionoftheefficacyofthefuturesystem.ABCusuallyprocesseslargequantitiesoffinancialandnon-financialdata.Ifwewanttomaintaintheeffectivenessofthesystem,itisnecessarytoensurethatcostsforobtainingthatkindofthedatadonotoutweighthebenefitsofthesystem.Shouldthisnotbepossible,theapplicationofthesystemisineffective?ApplyingABCbringsdifferentbenefitsfordifferentorganizations.Accordingtothecharacteristicsofthesystem,wecansaythatputtingthesysteminplacewouldbeeffectiveinorganizationswithacomplexandheterogeneousstructureofactivities,products,andcustomers译文作业成本法在制造业中的运用及利弊资料来源InternationalReviewofBusinessResearchPapers作者:BorisPopshop在为制造业企业选择合适、准确的成本核算方法的困难已被学者和实践者广泛的讨论。随着其他成本法，如变动成本和作业成本法的优点的体现，传统核算方法的弊端已经被深深地探讨。20世纪80年代初以来，作业成本法的概念被认为是一个为解决传统成本计算方法局限性而设计的复杂的方法。当时所面临的挑战是ABCft进行成本分配上的应用。当将成本分配遵循ABC理、系统用户还必须严格遵守它的各个步骤。事实上，本论文的目的就是介绍运用ABC要的步当聚，以及在制造业企业运用的利弊。文献回顾ABC被理解为一种消除传统成本计算方法存在的不足的方法。二十世纪，传统成本计算在成本的分摊方法是基于使用简易程序的基本原则。近几十年来，随着市场竞争的日趋激烈，公司必须降低成本和获得更详细的成本信息。于是出现了探讨传统成本核算方法弊端的期刊。作业成本率是用来精确反映成本的，如果仅仅是用来计算直接成本的数量，它是不可能实现成本核算上的精确度，因为它的准确度取决于对成本成因的考虑。完全成本法就是将一部分成本归为直接费用。GladandBecker1996传统成本核算方法的一些限制：(1)劳动，不作为制造费用，因为它是远远低于那些不承担任何单位劳动时间的费用；(2)技术成本不归集为产品成本，而是把间接费用取代直接费用；(3)服务相关的费用，之前不存在的服务费用在最近几十年里明显增加；(4)消费者相关的费用(财务、成本折扣、分布、销售、售后服务等等)都不被当做相关产品的成本对象。而它已成为产品盈利的一个重要因素。在实际中，一个公司的仅有较小的支出，而且部门也不多，支出简单的完全成本法应该提供非常精确的信息。即使完全成本有它的局限性，但是,完全成本法拥有一个很重要的优势？?使用的简便性，所有的信息都可以再会计帐簿或产品资料上找到。KimandBallard2002总结了传统成本法导致的问题：(1)成本分配错误阻碍了对盈利性的分析；(2)对雇员的作业的不关注。解决传统方法缺点的最好的办法是研究出一种能综合考虑因果关系的方法，而不是找出一种能广泛应用于任何公司的方法Drury,2001,Lucas,1997当一个公司的管理费用超过成本费用的一半以上时候，那么这个公司在产品成本归集上的错误会更大。在70年代，传统成本计算系统的局限，激励着企业在面对更的竞争和更精确的产品成本时设法找出一种综合考虑因果关系的更精确的成本核算方法。20世纪80年代初， 作业成本法很快被各式各样的企业所采用。 那时候,IT行业的快速发展对作业成本法的推广起了很大作用。作业成本法显著地提升了成本分配上的质量，弥补了传统成本法的缺点。ABC的基本理念是：作业耗用资源，产品耗用作业，生产导致作业的发生，作业导致成本的发生。换句话说就是先将制造费用分配到同质的作业成本库，并计算每一个成本成本库的分配率，再利用作业成本分配率把制造费用分摊给产品，计算产品成本。作业成本法概念得到众多的专家进一步描述，包括Drury2001,GladandBecker,1996,KaplanandCooper,1998,Stank,2003作业成本法的过程就是将一层的活动的活动扩大到各层次的活动，并允许相互配置费用Cookins,2001。然而，值得注意的是，ABC并不是真正意义上的新方法的革命。实施方法ABC的产生带来了学者和实践者其实际的利用率的讨论。提出ABC的学者们主要集中在体系的建设、成本流动，并配置程序，但对对于实施问题的研究是缺乏的。Drury2001在建立一个ABCS统上界定了必要的措施：(1)确定主要作业；(2)讲主要作业细分成多个层次的作业(3)选择成本动因；(4)将各个层次的作业按作业量分配到最终产品上。其他专家对其的阐述也是类似的。例如，Stank,2003认为把会计输入的数据作为初始系统的建立过程。此外，他对第四步的定义为成本分配率。上述步骤简要概括了其实施过程。一些其他专家进行了更详细的说明，如GladandBecker1996:(1)确定成本并将其分为直接成本和动因成本；(2)确定每个作业的成本，却定主要作业并将其划分成本库；(3)定义公司的过程、作业和任务，创造过程流程图；(4)选择成本动因，计算成本库分配率；(5)根据成本分配率，将各成本库的成本按成本量划分到最终产品成本；(6)计算作业库费用；(7)把作业库中的费用分配到产品上；(8)产品成本就是直接成本加上动因成本。而另一种对ABC阐述不仅包括结构、系统的设计、成本分配问题的应对，还包括了ABCE具体一个组织中的实施。换句话说,ABC如何在一个企业中运用。这种方法考虑到建立ABC系统过程所必须面对的事情。 一些专家在此基础上对其进行更详细和广泛地阐述Coins,2001,GladandBecker,1996,InnesandMitchell,1998。ABC!常过程大量的财务及非财务数据。如果我们想保持系统的有效性，必须确保获取那种数据所需要的成本不超过所带来的收益。这个比重在设法获取利益上并非无效的。根据系统的特点，再结合作业，产品,顾客等问题,才能使这个体统在企业中产生有效作用