作业成本法外文文献.
2020年成本管理外文文献及翻译.doc
成本管理外文文献China＇s Enterprise Cost Management Analysis and Countermeasures Abstract: With the progress and China＇s traditional Cost Management model difficult to adapt to an increasingly competitive market environment. This paper exists in our country a number of Cost Management and finally put forward to address these issues a number of measures to strengthen Cost Management. Keywords:: Cost Management measures In a market economy conditions, as the global economic integration, the development of increasingly fierce market competition, corporate profit margins shrinking. In this case, the level of high and low business costs directly determines the size of an enterprise profitability and competitive strength. Therefore, strengthen enterprise Cost Management business has become an inevitable choice for the survival and development. First, the reality of China＇s Enterprise Cost Management Analysis Cost Management in our country after years of development, has made many achievements, but now faces a new environment, China＇s Cost Management has also exposed some new problems, mainly in the following aspects: (A) Cost Management concept behind the Chinese enterprises lag behind the concept of Cost Management in pervasive phenomenon, mainly in Cost Management of the scope, purpose and means from time to biased. Many enterprises will continue to limit the scope of Cost Management within the enterprise or even only the production process at the expense of other related companies and related fields cost behavior management. We supply side, for example. The supply side of the price of the product cost of doing business, one of the most important motives. As the supply side of the price of the product and its cost plus profit, so the supply side of price in the form of its own costs to the enterprise. However, some enterprises to the supply side too much rock bottom price, as their source of high profits, without considering each other＇s interests, resulting in supply-side to conceal their true costs, price increase in disguise. This increase in procurement costs, thereby increasing commodity costs, making goods less competitive. The purpose of Cost Management from the point of view, many enterprises confined to lower costs, but less from the perspective of cost-effectiveness of the effectiveness of the means of cost reduction mainly rely on savings, can not be cost-effective. In traditional Cost Management, Cost Management purposes has been reduced to cut costs, saving has become the basic means to reduce costs. From the perspective of Cost Management to analyze the Cost Management of this goal, not difficult to find cost-reduction is conditional and limits, and in some cases, control of costs, could lead to product quality and enterprise efficiency decline. In addition, the vast majority of enterprises in the overall concept of lack of Cost Management. Most companies have a common phenomenon, that is, to rely on finance staff to manage costs. In the implementation of Cost Management process, some companies focus only on cost accounting; some business leaders only concerned about the financial and cost statements, using the number of statements to management costs. Although such an approach to reduce the cost to a certain role, but the final analysis, cost accounting, or ex post facto control, failed to do in advance of cost control and occurrence of process control, can not be replaced costing Cost Management. (B) Cost Management obsolete First of all, from a Cost Management in general and ways of looking at, not really formed, thesystem＇s Cost Management methodology, from speaking, we have proposed the establishment of including cost projections, the cost of decision-making, cost planning, cost accounting, cost control, cost analysis, etc. In the within the new Cost Management system, but how to make this methodology in a scientific, systematic, forming an organic links there are many problems. Secondly, the specific method of Cost Management perspective, According to the survey, 57% of the enterprises use varieties of France, 48% of companies use sub-step. The development trend of current world production of many varieties of small batch production mode, this mode of production batches law applies to product cost. Currently, only 2% of China＇s enterprises to adopt this method to calculate, which indicates that the organization of production in China is still relatively extensive, paid insufficient attention to the consumer＇s personality. Finally, from a Cost Management tool to see, even though some enterprises to enter the computerized stage, but the cost of application management module level is not high, and many enterprises are still the manual accounting, in a modern way of technology, Information, and this is bound to constrain business further enhance the level of Cost Management, it is difficult to meet the modern Cost Management of cost Information provided by the timeliness, comprehensiveness, accuracy requirements. (C) the cost Information, a serious distortion of In China, there are a considerable number of enterprises there is the cost of the case Information is untrue, and this situation is getting worse. Cost Information distortion is mainly caused by the following reasons: First, costing only a focus on materials, labor, manufacturing overhead, ignoring the growing increase in the modern enterprise product development, the middle of testing and trial-and after-sales service on a small group of input costs associated with the content of the product was incomplete, does not correctly evaluate the products in the the whole process of life-cycle cost-effectiveness. The second is distortion caused by improper costing methods. A high degree of labor-intensive enterprises in the past years, the accounting of the simple assumption (that is, the number of direct labor hours or production basis for the allocation of indirect costs), usually do not cause serious distortions in product costs. But in a modern manufacturing environment, the proportion of direct labor costs declined significantly, a substantial increase in the proportion of manufacturing costs, and then use the traditional method of cost computation will produce irrational behavior, the use of traditional costing will lead to serious distortions in product cost information to enable enterprises to operate the mistake of choosing the direction of products. Third, to achieve the purpose of artificially adjust the cost of a number of hidden losses caused by a serious, corporate virtual surplus real loss. In China, some enterprises do not increase because of Cost Management, but in order to achieve improper goals or interest to do so at the cost of the external disclosure of false information. Study its causes and performance: business managers in order to gloss over its management performance, to investors, especially medium and small shareholders have a good explanation to take virtual cut costs, inflated benefits, such as Joan China source event, Guangxia event; some private enterprises do not even pay taxes in order to tax less, false purchase invoices, virtual offset value-addedtax; inflated costs, pay less corporate income tax; a number of enterprise Cost Management is in chaos, infrastructure work is not solid, it is difficult to accurately account for product costs, and thus disclosed the cost of information is not accurate. (D) internal Cost Management of the establishment of the main mistakes Cost of production and operation activities, a comprehensive index covering all aspects of management, but also involves all levels of personnel. However, a long time, people have been the existence of a bias, the Cost Management as a finance officer for a small number of managers patents, that the cost-effectiveness should be handled by business leaders and finance staff and to all workshops, departments, teams and groups of workers only as a producer, resulting in control costs, understand technology, understand technology, understand the financial, the majority of the workers as to which costs should be controlled, how to control problems have no intention also were unable to say in the cost-conscious indifference. Workers that Ganhaoganhuai a sample, feel market pressures, cost control initiative can not be mobilized, serious waste, mainly in energy and materials, the next material without careful planning, the next corner does not make full use of materials, energy and run , risk, dripping, and leak is serious. Cost Management of the main mistakes made to establish the Cost Management business has lost the management of large groups of promise, of course, Cost Management work is not really achieve good results. Second, strengthen enterprise Cost Management measures Cost Management for Chinese Enterprises in the problems, we should start the following efforts to strengthen Cost Management: (A) the introduction of new ideas - the use of strategic Cost Management Strategic management is central to the sustained competitive advantage for businesses, competitive advantage is the core of any Strategy, it ultimately comes from enterprises to create value for customers, this value must exceed the costs of enterprises to create it. An enterprise to gain a competitive advantage need to make a choice, that is, enterprises must strive for what would be an advantage, and to what extent the problem for superiority to make a choice. This requires the introduction of strategic management of Cost Management thinking, to achieve a strategic sense of the extensions to form a strategic Cost Management. Strategic Cost Management refers to management of the specialized approach provides an analysis of the enterprise itself and its competitors information to assist managers and evaluation of the formation of corporate Strategy, thereby creating a competitive advantage in order to meet enterprises to effectively adapt to constantly changing external environment. (B) establish a new concept 1, establish a system management concepts, the implementation of a comprehensive, whole process of Cost Management The content and scope of the cost of doing business should not be confined to areas of production, management needs to be with the change, and as the development of management development. Cost Management should be comprehensive, the whole process, and at the design stage till the development planning stage should begin to reduce the cost of activities. Modern enterprise Cost Management should include the impact on cost changes in all aspects of the projections to penetrate the enterprise, decision-making, technology, sales and other areas in all aspects of the enterprise expansion. 2, establish the concept of cost-effectiveness, cost forecasting anddecision-making levels Enterprises can not succeed in the market for greater profits, they must establish the cost of determining the market concept, give full play to the cost of policy-making functions. Cost Management and enterprise＇s overall effectiveness should also be linked to the concept of dynamic cost-effective approach to cost and control issues, from the comparative analysis of input and output to look into the necessity and rationality of the enterprise from the perspective of efficiency to determine the increases or decreases in order to conduct a cost benefit as the center of the dynamic management. 3, establish a sense of innovation, technology and insist on combining The vitality lies in its continued innovation, and enterprises should seize the pulse of the market, seeking mechanism innovation, vibrancy, increase scientific and technological input, and the effective use of new technologies, new equipment, new processes and new materials, relying on technology to reduce product cost. Meanwhile, cost accounting should be considered in the scientific and technological content of products, including the cost to go to facilitate enterprises to the correct decision. The formation of the product cost, the technical factors, plays an important role, to improve Cost Management, we must implement the technology-driven economic principle of combining. 4, establish a people-oriented concept, create a cohesive force in enterprise People do not simply a tool for wealth creation, but an enterprise＇s largest capital, assets, resources and wealth, the main body of the enterprise, is the main Cost Management is to determine the cost of key factors. Therefore, to establish a people-oriented management thinking, and arouse people＇s intellectual factors, train and develop people＇s ability to work, so that employees and managers on an equal footing and enjoy the same participation in power, the humanistic, democratic management thinking throughout the enterprise management process from beginning to end, so that enterprises can truly become a democratic, humane organizations, from the human heart in order to stimulate everyone＇s sense of responsibility and willing to devote themselves masters of the spiritual power. (C) the introduction of advanced Cost Management - activity-based costing and cost-planning method Since the cost of the early 20th century inception, he has appeared ＇standard cost＇, ＇budget control＇, ＇difference＇, ＇cost-of-state analysis＇, ＇variable cost method＇, ＇volume-profit analysis＇, ＇responsibility accounting＇, etc. a series of traditional cost accounting methods. However, in today＇s increasingly competitive market economy, the traditional cost accounting methods have fatal defects, thus creating an activity-based costing and cost-planning method. 1, Activity-Based Costing Activity-Based Costing is based on ＇cost driver＇ as the fundamental basis of a cost-accounting methods. Its basic principle is that consumption of output operations, operations consume resources. In the product cost, it will be the focus from the traditional ＇products＇ move to ＇work＇ on to work for the accounting object, and the first motivation of resources based on resource allocation of costs to the job, and then tracked by the activity driver products, the final product obtained costs. It is customer-oriented chain, to the value chain as the center of the business ＇operational procedures＇fundamental and thorough reform, emphasizing the coordination of corporate internal and external customer relations, starting fromthe enterprise as a whole, coordinating the various departments and links the relationship between the ask enterprises to material supply, production and marketing aspects of the operations form a continuous, synchronous＇s ＇workflow＇, the elimination of all can not increase the value of the operation, so that enterprises in the state continued to improve and promote enterprise-wide optimization, establishing competitive advantage. 2, cost planning method The cost of planning the basic ideas: (1) to full life-cycle-based, market-oriented development of target cost. Basic formula is: target cost=expected market price - target profit. (2) product design stage the cost of squeezing. This process can be expressed as the cost of the ＇Settings - decomposition - to achieve - (re-setting) - (re-decomposition) - (another achievement) - ... ...＇, and repeatedly as well as endless, until it reaches target cost. (3) the cost of production at the manufacturing stage decomposition and pressure transmission. The target cost pressures refined to teams and groups, and even individuals and vendors. (4) pre-production phase of the feedback control. Through trial and feedback from the production process and timely leak fill a vacancy, strengthen internal management, improve cost control management through a variety of incentive measures to make the cost of the ideological objectives of planning can be the greatest degree of implementation. (5) The target cost optimization. Product to meet the needs of market competition must be constantly adjusted and optimized so that the cost of setting goals to keep up with the pace of technological and market changes, so that the cost of the entire planning process to form a complete cycle, continuous improvement, and constantly perfect, and always be able to adapt to the changing market. (Iv) computer technology in Enterprise Cost Management At present, the computer is an indispensable tool for economic life, to modern information technology-based Cost Management Cost Management information system has become a symbol of modernization. 1, the software application LOTUS, EXCEL and other spreadsheet software has a powerful form processing, database management and statistical charts processing functions, is commonly used office automation software. They do not have programming, flexible and convenient, the use of low cost, high efficiency, use of these software can be easily and quickly assist management in cost projections, decision-making, and can control the process of implementation of the monitoring analysis, received good results. Businesses can combine their own characteristics, commissioned by software developers for their costs of developing a more professional management software. 2, the application of The network has a strong scalability, enables the sharing of resources, improve efficiency and reduce costs. Internal and external Internet connection of the timely transmission of a variety of cost information, and can interactively communicate with the outside world, learn from each other and promote the application of various Cost Management techniques to achieve Cost Management objectives. (E) to take measures to ensure cost-effective information Companies should establish a sound internal control system, through accounting and other business processes control, help reduce the occurrence of the phenomenon of accounting information Cuobi to a certain extent, the accounting and other information to ensure true and reliable. For example, a good internal control system, required documents must be recorded against previous audit,the certificate of transfer must follow certain procedures, to the reconciliation table cards and checking accounts. Through these means of control, it is possible to reduce the incidence of errors to ensure the accuracy and reliability of accounting information and thus the basis for cost accounting and management information is reliable. Enterprises also need to improve the management and accounting staff of professional ethics. The main body of the implementation of the system is the enterprise managers and decision-making participation in the operation of accounting personnel, in the generation and provision of relevant information, on one hand to enhance the legal awareness, on the one hand to enhance the sense of moral self-discipline, strengthen the moral sense of responsibility and sense of responsibility to maintain professional conscience, economic objectives of enterprises and managers to enhance the double moral standards. In addition to strengthen the market research and information feedback in the Cost Management applications. Information as a business activity is an important factor in the cost management an integral part of. With economic development, enterprise cost management level, with the development of the situation can improve, operation can proceed smoothly, to a large extent also depends on the level of the cost of feedback. Therefore, the enterprise cost management must also adapt to this objective, continually improve the level of information management, seize the opportunity to truly become the strong market competition. 中国企业成本管理的现状分析与对策摘要随着中国所取得的进展，中国传统的成本管理模式已经难以适应竞争日益激烈的市场环境。
成本控制外文文献（Costcontrol,foreignliterature）
成本控制外文文献（Costcontrol,foreignliterature）成本控制外文文献（Cost control, foreignliterature）成本控制外文文献(Cost control, foreign literature) 坎贝尔博士，坎贝尔，CPA杂志，在内部控制中增加了重要的价值在社会主义市场经济条件下，为企业生产经营取得良好的经济效益为目的，不断提高企业整体素质，在追求良好的经济效益的过程中，加强成本管理和控制，不断降低产品成本是一个重要的方法和手段。
那么，中小企业如何降低产品成本呢,从以下几个方面:1，近年来，原材料价格上涨，能源价格上涨的成本有很大的影响。
如何在存在这些不利因素的情况下降低成本，提高效率,企业必须树立技术改造观念，是通过技术改造降低成本的重要途径，采用新技术、新工艺、新材料，提高产品技术含量，为降低生产成本铺平了道路。
一是特别注重技术改造，积极采用新技术、新工艺，节能降耗，从根本上减少原材料的消耗，产品达到质量目标的同时，确保实现成本控制目标;二是技术改造项目建设的实施应要注意降低项目建设成本，注意到用较少的投资更多的回报。
2，深化企业改革，不断激发劳动者的劳动热情，提高职工素质，建立适应市场经济的高效运行机制，也是降低成本的重要环节。
作为企业效率的重要工作，每一个企业都要深化改革。
首先，改革人事制度，打破界限的干部职工，体现“，主管，工作好”的用人原则，整合招聘和人事制度聘任制，优化劳动组合和竞争，优胜劣汰，做“全能，前来认领”，所以为调动员工的积极性，提高劳动生产率，责任感和危机感，增强企业员工的工作意识，动员全体干部职工为作者的工作效率。
3，然而，产品的质量和产品的成本有着非常密切的关系。
在竞争条件下竞争激烈，谁的产品质量好，谁有竞争力，产品有市场，不会占用太多的钱;高质量、不合格项或更少的产品，可以直接降低生产成本;产品质量高，可以根据质量方针，在更高的价格出售，在销售收入中的比重相对降低成本;高质量的产品，才能赢得更多的客户，增加销售，降低销售成本;产品质量高，实际上也节省了能源和原材料;产品质量高，可节省人工和管理费用，这肯定会降低成本。
企业成本控制外文文献翻译作业成本法2014年译文3300多字
文献出处: RICHARD C. Enterprise Cost Control Strategies: The Case of High-tech Enterprise [J]. The Journal of International Finance, 2014, 6(12): 13-29.（本译文归百度文库所有，完整译文请到百度文库）原文Enterprise Cost Control Strategies: The Case of High-tech EnterpriseRICHARD CAbstractSince 1980s, trends like globalization, technological innovation, and information technology have changed the way companies are managed. On the one hand, the development of information technology brings companies more advanced management tools to reduce costs and increase productivity; on the other hand, globalization of markets is increasing the intensity of competition among industries. In order to survive in the competitive environment, companies must have long-term strategic plan, implement effective management and improve competitiveness. Accounting information, especially cost accounting information plays an important role in developing and implementing the company’s strategy. In practice, many companies find that the competitive advantages depend on three factors: cost, quality, product development and on time deliveries. Cost management has a broad focus. It is not just the cost accounting reporting and the accounting system. It is also the approaches and activities of a company in short--run and long--run planning that increase value for customers and lower costs of products and services. Strategic cost management focuses on higher productivity, shorter production runs, larger product quantity and higher product quality.Key Words: Cost management, Cost control, Strategic domain, Strategic method, Cost information system.1 IntroductionIn practice, many companies find that the competitive advantages depend on three factors: cost, quality, product development and on time deliveries. Costmanagement has a broad focus. It is not just the cost accounting reporting and the accounting system. It is also the approaches and activities of a company in short--run and long--run planning that increase value for customers and lower costs of products and services. Strategic ost management focuses on higher productivity, shorter production runs, larger product quantity and higher product quality. There are distinct differences both on concept and practice between strategic cost management and conventional cost management in high-tech companies. The purpose of this thesis is to do research on the cost management in high-tech companies and find more effective cost control methods that enable high-tech companies to reduce operating risk, improve competitiveness and succeed in competitive business world.2. Research methods and thoughtsIn this thesis, the author uses both theoretical research method and case study method. The author mainly uses typical cases when she employs case study method. For example, by analyzing the 3-year product life cycle income statements and cost reports of A information technology company, the author indicates that cost control in high-tech companies is not limited to production process but also includes product life cycle cost control. Besides, through MeiDi Air Conditioner zero inventory control case, the author concludes that high-tech companies can use Just-in-time production system to reduce procurement costs, increase inventory turnover rate and reduce inventory level so as to control total inventory costs. In addition, the author chooses W company as an example to prove that Activity-based Costing is a useful method for high-tech companies to control costs.Based on the characteristics of high-tech companies, the author concludes that conventional cost management is no longer suitable for the development of high-tech companies. Companies can use strategic cost management to improve competitiveness. In this thesis, the author first clarifies high-tech company’s cost control target. Next the author identifies the keyissues of cost control and points out some practical cost control methods that some high-tech companies currently use. Finally, the uthor believes it is necessary to establish a complete cost control information system to fulfill the cost control goals.3. Structure of the thesisThere are four chapters and about 57,000 words in this thesis. Cost management of high-tech companies. This chapter focuses on characteristics of high-tech company’s cost management and strategic cost management. In this chapter, the author defines the high-tech company, analyzes the characteristics of high-tech company, points out the limitation of conventional cost management, and proves that implementing strategic cost management can help high-tech company to identify competitive and obtain advantages .Identification of key issues in strategic cost control. The author first defines the term of cost control as a broad cost management concept, includes all the efforts to reduce costs. Next, the author analyzes and sets the strategic cost control goal. Then, the author identifies key issues of strategic cost control. These key issues include cost driver analysis, total product life cycle costs control, human capital control and product quality cost control.Application of strategic cost control method in high-tech companies. Cost management is not practiced in isolation. It is an integral part of general management strategies and their implementation. For example, Just-in-time production system is a comprehensive production and inventory management system. Companies can effectively control costs by combining Just-in-time production system and value chain analysis. Meanwhile, in order to control total costs of the product life cycle, company should emphasize the up-stream cost control. And target costing is very useful to control total costs of the product life cycle. Next, by analyzing high-tech company’s production environment and characteristics, the author suggests high-tech company also needs to control operation costs. At last, the author uses bothtraditional costing and ABC methods to compute W high-tech corporation’s operating income, indirect costs and profits. By comparing the difference of the results, the author concludes that ABC method is more accurate for the high-tech company to calculate costs. The operation cost control based on ABC method is more likely to satisfy the need of strategic cost management.4. Strengths of the thesisA new research perspective. The process of traditional research on cost control goes like this: definition of cost control — components of cost control —cost control principles —cost control process and methods. However, the author of this thesis first determines the cost control goals of high-tech companies. Based on the goals, the author clarifies the key issues of cost control and then chooses several practical cost control methods to do research. Finally, the author emphasizes that cost control must be supported by information system.New definition. In this thesis, cost control is same as cost management. It includes all the activities that could reduce product costs, such as product esigning, product producing, and marketing. It is necessary that all the departments coordinate together to conduct effective cost control.Focus on strategic cost management. Cost control is not only to reduce costs, it is also related to competition strategy, technology strategy, human capital management strategy and organization structure design. The company’s long-term goal is to obtain sustainable competitiveness. For high-tech companies, it is necessary to invest more money to produce better and differentiated products. Although the costs may rise with new product development, the companies can achieve their strategic goals by offering superior and unique products or service to customers.译文企业成本控制策略：以高新技术企业为例作者：理查德·科勒摘要20 世纪80 年代，人类开始进入信息社会时期。
会计专业外文翻译作业成本法和经济
译文一：作为战略管理工具的作业成本法和经济增加值的整合研究译文二：_______THE RESEARCH OF INTEGRATED ACTIVITY-BASED COSTING ANDECONOMIC VALUE ADDED SYSTEM AS A STRATEGIC MANAGEMENT TOOLNarcyz RoztockiState Un iversity of New YorkABSTRACTThis paper describes a field study which examines the implementation of an integrated Activity-Based Cost ing and Econo mic Value Added System in two small manu facturi ng firms. The results of this study suggest that this in tegrated approach outperforms both traditi onal cost acco un ti ng and sta ndard Activity-Based Costi ng methods. Furthermore, the findings from two small compa nies show that there liability of cost in formatio n obta ined by this in tegrated system in creases substa ntially whe n differe nces in capital usage exist. Factors that could create these differences in capital usage and lead to distorted cost information are discussed. Using actual data from the field study, possible distortions to product cost as a result of a homogenous capital cost allocati on are also exam in ed. Fin ally, the impact of this in tegrated approach on the decisi on-mak ing、strategic pla nning and Ion g-term bus in ess performa nee of the two participat ing compa nies is discussed.KEYWORDS Activity-Based Cost ing; Econ omic Value Added; strategic man ageme ntIn troducti onIn today ' bus in ess en vir onment, many manu facturi ng compa nies are fac ing a fierce competitio n in domestic and global markets impleme nti ng strategic man ageme nt tools, in order to in crease their competitive ness. Activity-Based Costi ng (ABC) and Econo mic Value Added(EVA) are two such examples of these strategic management tools.Traditionally, ABC and Economic Value Added methods have been used separately. ABC has been used as a costing system, mainly to improve operating efficiency; while Economic Value Added has been used as a financial performance measure, mainly to improve financial efficiency. In recent years, some researchers have proposed that ABC should be combined with Economic Value Added to create an integrated costing and performance system(Hubbell, 1996a; Hubbell, 1996b; Cooper & Slagmulder, 1999; Roztocki & Needy, 1999c). The ABC component of this integrated system would focus on operating expenses while the Economic Value Added component would focus on capital costs, however, this integrated strategic management system would be able to account for all costs incurred in the process of generating products、jobs or services.This paper describes a field study at two small manufacturing companies where three different costing systems (Traditional Cost Accounting, ABC, and the Integrated ABC-EVA System) were used to obtain product cost information. The results they yielded were compared. The main focus of this analysis was to identify factors that lead to distortions in product cost information in both the Traditional Cost Accounting (TCA) and common ABC systems and to demonstrate the reliability of product cost information in the Integrated ABC-EVA System.MethodologyA field study was chosen as the main research methodology. The field study was carried out in four major phases: system design、system implementation、data collection, and data analysis. The Managers were able to actively participate in each phase of the study.In preparation for the design phase, managers were familiarized with the Integrated ABC and EVA System. Presentations on combining ABC with Economic Value Added and examples of successful implementation in companies were given. Then, in the first phase,an Integrated ABC and EVA System was designed for each participating company.In the second phase, the individually tailored Integrated ABC-EVA Systems were implemented, alongside existing costing and accounting systems. During these initial phases, methodology developed by researchers from the University of Pittsburgh and the State University of New York at New Paltz was applied. (For more details about this methodology, which was developed in order to more efficiently implement the Integrated ABC-EVA System in a small business environment, an interested reader may refer to the cited articles.)In the third phase, data drawn from each costing system was collected from all participants and brought together with the researchers ' ongoing calculations.In the fourth phase, the collected data was analyzed. Using the step-by-step implementationmethodology to perform their own calculations, the managers were able to verify the figures which we had recorded independently and to observe the agreement between our calculations and theirs. This “ hands on ” approach enabled the managers to better understand and appreciatethe consistency of the system.The data analysis yielded individual findings for each company. These findings were then compared in order to reach a conclusion about the value of the Integrated ABC-EVA System for manufacturing companies in general. The more specific objective of the data analysis was to investigate which factors may distort information provided by the TCA or ABC system when capital costs are not allocated or are allocated arbitrarily. Becausefactors such as diversity in production volume、product size、product complexity、material and setups often tend to distort cost information (Cooper, 1988), these factors are examined closely for possible capital allocation distortions.By tracing operating costs to cost objects, the ABC system has the ability to eliminate many of these distortions by using multiple (operating) cost drivers. However, because the ABC system does not take into account capital costs, it can be assumed that an arbitrary capital costs allocation may allow other distortions to occur. In addition, it can be assumed that since the standard ABC cost analysis only considers direct and operating costs, the managers who are forced to make their decisions based on operating profits alone, or who try to somehow arbitrarily allocate capital charges to cost objects will sometimes make wrong decisions.A FIELD STUDY:SMALL MANUFACTURING COMPANIESIn this section, the implementation of the proposed Integrated ABC-EVA System at two small manufacturing companies is presented. The managers of the companies wishedfor their company names to remain anonymous. Therefore, they will be referred to as “ Company“ Company Y” from here on.Prior to the field study, both companies were using 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 information.1 Company XCompany X, located in Pittsburgh, Pennsylvania, was a small manufacturing company with approximately 30 employees. Company X ' s main products lines were Ov、erMlaeyms branes、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 former vice-president, who was supported by a three-person management group. Investors were primarily concerned with financial performance rather than daily decision-making. The management groupwas very eager to participate in the field study for two reasons. First, the management was under pressure from their new investors who were not satisfied with the current return from existing product lines; Second, management was trying to identify the most lucrative product line in order to initiate a marketing campaign with the biggest impact on overall profits.2 Company YCompany Y, also located in Pittsburgh, Pennsylvania, was owned and managed by three owner-managers who bought the company from a large corporation in the mid 1990, Company 's Y employed approximately 40 people. The majority of this compa ny' s business was in the 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 company ' s output was sold directly t-ouseenrds, while the remainderwas sold with the help of independent distributors. The management of Company Y was interested in using the Integrated ABC-EVA System for the purpose of cost control and profit planning.3 Comparison of the costing systemsDuring the field study, three costing systems (TCA, ABC and the Integrated ABC-EVA System) were used to obtain cost information 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 System. The nature of the TCA and ABC systems resulted in arbitrary allocations of capital costs.4 RESULTSThe main objective of the data analysis presented 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 complexity 、material consumption, and setups often distort cost information. These factors areexam ined closely for possible allocati on errors.4.1 Data An alysis for Compa ny XThe data an alysis for Compa ny X bega n with an exam in ati on of its cost structure. Compa ny X' s overall costs for 1998 were evaluated by compari ng the perce ntages of direct costs (direct labor and direct material) operating costs (overhead) and capital costs as shown in Exhibit 1.Capital costs, at 11.6 perce nt, represe nteda no table porti on of Compa ny X' stotal costs. This relatively high capital costs could be expla ined by high in vestme nts in special equipme nt and fixed assets. In additi on, Compa ny X required a relatively large amount of worki ng capital to support its wide variety of products.The next step was to calculate product cost information and examine changes across six product lines and three costing systems. Exhibit 2 and Exhibit 3 present the results.The In tegrated ABC-EVA System, tak ing in to acco unt capital costs, revealed that theoverall product cost was actually 13.1 percent higher than either TCA or ABC estimated. The differenee in product cost, however, was not uniform across all product lines. After adding capital costs to the productcost obtained from the ABC system, the greatest difference in product cost was observed in the Overlays product line (+ 16.6 %) while the least difference was registered in the N ' Caps product line (+ 4.9 %). From this, it can be concluded that anyirbit allocati on of capital costs to the product cost obta ined by using the ABC system would produce in exact product cost in formati on. For example, add ing 13.1 perce nt to all product lines would distort the product costs for Compa ny X.Company X' smanagemert was surprised when presented with the results of using the In tegrated ABC-EVA System. Familiarized with the calculati ons used, the man agers 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 for this product line. In con trast, for the Laser product line (con sidered to be profitable accord ing to the TCA and ABC systems, but revealed to be destructive to shareholder value by the Integrated ABC-EVA System), the managersannounced changes in their pricing policies, as well as additional cost reduct ion efforts. Furthermore, they con sidered new outsourci ng policies for un profitable low volume product lines (such as N ' Caps and Mi s cPaaiseou4.2 Data An alysis for Compa ny YThe data an alysis for Compa ny Y also bega n with an exam in ati on of its cost structure. As in Company X' sanalysis, Company Y' scosts for 1998 were evaluated by comparing the percentagesof direct costs (direct labor and direct material)> operating costs (overhead) and capital costs as show n in Exhibit 4.Operat ing costs, at approximately 42 perce nt, represe nted a no table porti on of Compa ny Y total costs. Compa ny Y ' s bus in ess, with its customized products (such as motors and gen erators) required a relatively high amount of 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 operating costs.Next, as in Compa ny X, product cost in formati on for four product lin es, obta ined by the three costi ng systems, was inv estigated and prese nted to the man agers. Exhibit 5 and Exhibit 6 prese nt results of this an alysis.Aga in, the In tegrated ABC-EVA System tak ing into acco unt capital costs, revealed that the overall product cost was higher than TCA or ABC estimated, this time by 7.6 percent. This differenee in product 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 product line (+ 6.5 %). Once again, it can be con cluded that an arbitrary allocati on of capital costs to the product cost obta ined by the ABC system will distort, though not substa ntially, the product cost.Compa ny Y' s man ageme nt was especially surprised by the fact that the Motors and Motor Parts product line, which was 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 con tradicted by the In tegrated ABC-a nd-EVA System. Because the Econo mic Value Added for Motors and Motor Parts product line was only slightly negative, the managers believed a slight in crease in price would make the Motors and Motor Parts product line a value creator. I n their opinion, this price in creasewas feasible since the compa ny had an especially strong market position in this particular product line.4.3 Summary of the ResultsThis an alysis shows that the ability of the In tegrated ABC-EVA System to provide reliable cost in formatio n in creases especially in cases where products are dissimilar、manu facturi ng tech no logies and equipme nt are diverse and capital cost is high. Of the compa nies 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 in product cost between the ABC and ABC- EVA systems;The highest distortion in product cost between the TCA and ABC-EVA systems was observed in Company Y, which had the higher operating costs. In the case of Company Y, the ABC component of the Integrated ABC- EVA System was able to trace operating cost accurately, compared to the TCA system which simply allocated operating cost based on direct labor hours.5 CONCLUSIONSThe findings for both companies are highly similar. These findings confirm that traditional 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.Furthermore, 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 substantially diverse (because of variation in production volume, technology, setups, materials or product complexity, for example), the ABC system is no Ion ger a reliable strategic man ageme nt tool for successful decisiomak ing.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 strategic managerial tool. As a result of this implementation, the managers also changed certain corporate policies. These changesincluded adjustments in product costing、marketing strategies and perception of customer profitability. Overall, this field study demonstrated that the integration of a costing system with a financial performance measure in the form of Integrated ABC-EVA System will help manufacturing companies make an effective long-term business strategy.原文来源:The Integrated Activity-Based Costing and Economic Value Added Systemas a Strategic Management Tool: A Field Study[J]. Engineering Management Journal, 2000作为战略管理工具的作业成本法和经济增加值的整合研究Narcyz Roztocki纽约州立大学摘要本文针对两家小制造公司的作业成本法和经济增加值整合系统的应用进行案例分析。
基于ABC作业成本的核算外文文献翻译2013年译文3600多字
文献出处：Pretko P. The ABCs of activity-based costing. Electrical Wholesaling. 2013，9(10):42-50. :2048/login?url=/docview/757369607?acco untid=14171.原文The ABCs of Activity-Based CostingPretko, PaulMost successful electrical distributors have a firm handle on revenue sources and direct costs, but many don't have a good grip on how the products they distribute and the customers they serve consume support services and contribute to other indirect costs. Without detailed visibility into sales, logistics, fulfillment and administrative expenses, it's difficult to measure the financial performance of individual products and customers or to make informed decisions that reduce overall costs and optimize profitability.Traditional cost accounting has been criticized for cost distortion and lack of relevance during the last 20 years (Johnson and Kaplan 1987). A new costing method, activity based costing (ABC), was developed and has been advocated as a means of overcoming the systematic distortions of traditional cost accounting and for bringing relevance back to managerial accounting. A traditional system reports what money is spent on and by whom, but fails to report the cost of activities and processes (Miller 1996). Many organizations including petroleum and semiconductor companies in the manufacturing industry have adopted the new costing method.Lean construction comes from recognizing the limitations of current project management and applying new production management called “lean production” to the construction industry. Koskela (1992) critiqued construction project management in that the traditionalconstruction project management models construction as a series of conversion (value-adding) activities while new production philosophy improves competitiveness by identifying and eliminating waste (non value-adding) activities.He claimed that the construction industry should adopt a new production philosophy. It is an origin of lean construction.Traditional project management is derived from an activity-centered 3 approach, which aims to optimise the project activity by activity assuming customer value is identified in a design phase (Howell 1999).The focus on activities conceals the waste generated between connected activities by the unpredictable release of work and the arrival of needed resources (Koskela 19992). The purpose of traditional project control is to minimize the negative variance from pre-established (contracted) budgets and schedules (Halpin 1985, Howell and Ballard 1996).By contrast, the focus of lean construction is on work flow reliability. Managing the combined effects of dependence and variation is the first concern in lean construction (Howell 1999).The goal of this paper is to present a method or applying ABC in construction and an example of applying ABC in construction, exploring the relationship between activitybased costing and lean construction.The paper includes a review and evaluation of prior applications of ABC in construction. Then the paper presents a cost hierarchy and cost driver in application of ABC, and illustrates with an example. Finally the relationship between ABC and lean construction is presented.Efforts to apply ABC to construction were found in several papers, as ABC is a popular managerial accounting tool in the manufacturing industries. Fayek (2000) linked the job-costing model with activity-based costing. He conceived a schedule activity as an activity in ABC. He proposed that costing each schedule activity and job is activity-based costing. However, a schedule activity in construction differsfrom an activity in activity-based costing because each schedule activity is a task or service that a contractor or crew is supposed to provide, as opposed one of several process steps involved in its execution or production. The …activity‟ in ABC refers to the production process. The …activity‟ in …schedule activity‟ refers to the product ofproduction processes, but neglects the processes themselves. Therefore, assigningcosts to schedule activities in construction projects is not equivalent to activity-based costing. Back et al. (2000) and Maxwell et al. (1998) linked process modeling and simulation with activity-based costing. They expanded the concept of activity following that of process modeling. However, their model uses only one resource driver such as time and does not recognize activity cost drivers. The model does not recognize a cost hierarchy either. Moreover, their model concentrates on field operations neglecting other elements in the value chain such as procurement, material handling, production, and hand-over. Some accounting companies such as ABC Tech Inc. provide construction companies with ABC service (Matteson 1994, Antos 2000). However, application is limited to home office overhead costs.At the heart of construction project accounting is the job costing system. In job costing systems, the cost object is an individual unit, batch, or lot of a distinct product or service called a job (Horngren et al. 1999).These cost accounts (work packages) are the results of the project work breakdown structure. However, it is found that resources are directly assigned to a cost account (a subproject) in direct costs. Each resource becomes an individual cost account in overhead costs as seen in Table 1. We use the term …Resource-Based Costing‟ as opposed to Activity-Based Costing. RBC assigns costs directly to sub-projects, cost accounts or work packages defined in the work breakdown structures4, as if the costs that arise in the execution of work packages also have their causes in those work packages. This traditional one-stage costing, in which resources are traced directly to products and services, is undertaken from the perspective of a “transformation view”, which concei ves production as a transformation of inputs into outputs. On the other hand, ABC uses two- stage costing, tracing resources to processes then assigning processes to products and services. ABC assigns costs to the processes involved in those work packages, thus potentially revealing problems in the reliability of work flow, the causes of which may be removed from where their effects become visible. In this regard, activity-based costing (ABC) reflects a “flow view”, which conceives production as a flow of materials and informatio n consisting of transformation, inspection, moving, and waiting (Koskela 1999).There are two possible perspectives in the application of ABC in construction: the home office perspective and the project perspective.From the home office perspective, the objective is to assign project-related home office overhead to different projects as shown in Figure 1. The scope of the activity-based costing system is limited to project-related home office overhead. A simple illustration with regard to prevention of cost distortion is the assignment of material procurement costs to different projects. The current practice is to distribute those home-office overhead costs on the basis of contract amount or direct labor hours (Holland and Hobson 1999). In an activity-based costing system, costs are assigned based on an appropriate activity cost driver such as the number of procurement instances. From the project perspective, all costs are to be assigned to jobs/work packages except general administrative costs and direct material costs as shown Figure 2. (General administrative costs are not assigned because there is no rational basis for the assignment/allocation. There is no need to assign direct material costs since they can be directly costed to each job.) ABC from the project perspective include: 1) assignment of overhead costs to each work division, area, or individual building and 2) cost visibility as to where the costs accumulate in the business process. ABC can provide accurate costs for each project by preventing cost distortion. Besides ABC can provide detailed activity costs data, by which different procurement routes or different strategies can be compared5.We include direct labor costs in the scope of the activity-based costing system (and thus, to be assigned or allocated based on cost drivers) because construction direct labor costs often include activities which can be categorized in manufacturing overhead costs; e.g., material handling. Therefore direct labor costs conceal non-value-adding activities such as rework. In manufacturing applications of ABC, direct labor costs are usually excluded because they do not contain such activities.Activity-based costing (ABC) can accurately determine the true cost of products and services by assigning costs based on services performed by distributor resources. It's a valuable tool for managing costs and improving performance. When conducted effectively, ABC can provide rich insight into a distributor's core business processesand help managers change inefficient business practices. ABC also helps distributors uncover and adjust the drivers of cost and profitability in their businesses and get real-time feedback on any changes they make in their business processes.Optimizing profitability is a top-of-mind issue for many industry leaders. Dr. Barry Lawrence, director of the Industrial Distribution program and the Supply Chain Systems Lab at Texas A&M University, discusses the power of ABC in stratifying customers as one method of optimizing distributor profitability in the book. Optimizing Distributor Profitability: Best Practices to a Stronger Bottom Line.To manage profitability effectively, distributors need to use the proper costing method and have the right information and analytical tools. Most distributors use some method of apportioning costs that lacks rigor and prevents them from understanding the real profitability of products and customers. Unfortunately, when they attempt to optimize their profitability, many distributors use an array of desktop spreadsheets rather than a dedicated application as a method of capturing costs. Spreadsheets can be extremely difficult to use for repetitive, collaborative tasks, and especially tor analyses that involve complex sets of cost data. Relying on desktop spreadsheets can keep distributors from doing the kind of ABC needed to optimize profitability.Technology is now available to assist distributors in applying ABC to drive improved financial performance. With profitability and cost management (PCM) applications, distributors can increase visiblity into enterprise costs. PCM applications can help automate and enable the alignment of operational resources to increase revenues by focusing on the most profitable products and customers and reduce costs on those that are not.PCM applications offer improved visibility into the drivers of cost and profitability with activity-centric, multidimensional modeling and analysis. Distributors can quickly build simple or complex ABC models that can truly reflect operational costs. Having the right cost information when they need it is critical to making smart, timely business decisions. PCM puts valuable data at the fingertips of users across the enterprise, enabling distributors to be agile and flexible. It can helpidentify areas for cost improvements such as instances of waste or high-cost activities and facilitate proactive decision making to rectify problems. For example, a seemingly profitable high-volume customer may be unprofitable when a distributor considers the costs of all value-added services. Better understanding of customer profitability enables distributors to improve the structure of their sales terms and to align sales commissions to focus on more profitable sales. PCM allows distributors to become more agile and align their organizations better, gain visibility into their internal operations, and gain confidence in their abilities to control costs and their operations and build out new competitive advantage in this low-margin industry.Summary：PCM offers electrical distributors a deep understanding of the levers affecting organizational costs and profitability. It allows for the identification of underlying causes of under- performance, testing of potential impacts of change and incisive actions to reduce costs and optimize profitability of products and customers.ABC analysis doesn't come without some business challenges. Some distributors may have limited visibility into cost and profitability details; inefficient cost reporting that fails to provide insights for improving financial performance; a lack of transparency into cross-charges and insufficient insight into cost of value-added-services; or annual budgets disconnected from operational reality.ABC analysis offers many profitability and cost management benefits, including visibility into key drivers affecting costs and profitability such as shared services; optimization of costs and profitability based on detailed understanding of multi-dimensional drivers such as products, services and customers; and more incisive decision making due to rapid identification of underlying causes of changes in cost and profitability, and the ability to test potential adjustments. Applying a modern profitability costing methodology means a distributor has current information technology to ensure accuracy, efficiency and agility.译文ABC作业成本核算法Pretko一般来说，成功的电子经销商都有一个稳定的收入来源和处理直接成本的方法，但许多企业都没能很好的控制他们的产品分配，他们的支援服务，有助于其他间接费用。
基于经济增加值作业成本法外文文献翻译2014年译文3050字
文献出处: Ailsa R. Activity-Based Costing based on economic value added [J] The Journal of International Economics, 2014, 22(6): 41-59原文Activity-Based Costing based on economic value addedAuthor: AilsaAbstractActivity-Based Costing, also called ABC cost method. In a traditional ABC cost method of cost analysis for the cost of capital takes up when neglected, which leads to the result of the cost accounting is not comprehensive, by the concept of economic value added to improve the activity-Based Costing, to the enterprise cost of capital in the process of cost management. In this paper, the connotation of activity-Based Costing, the flaws of the traditional method, with the added value of economic ideas to improve the activity-Based Costing, and the improved method of the framework, the application of improved after the activity-Based Costing of the company should do the preparatory steps and the new activity-Based Costing application of discussion and analysis.Key words: activity-Based Costing; Economic value added; Connotation; The defect; Framework1 The concept of cost methodThe basic foundation of activity-Based Costing is the theory of cost driver. According to the enterprise in the process of production and operation of resources consumption, assignments, and final output relationship, to analyze the occurrence of costs. In the activity-Based Costing "cost object consumption operations, operations consume resources" is the guiding ideology. Activity-Based Costing and the current cost calculation method, the main difference is that the allocation of manufacturing costs. Activity-Based Costing mainly center on the "homework".Through the homework cost measuring, confirmation and distribution for the product cost calculation.2 Defects of traditional activity-Based CostingAt present, or is the cost accounting management system are not perfect. Traditional cost accounting accounting is often directly using artificial man-hour for allocation of the company's manufacturing cost. But there are a lot of cost and artificial man-hour is out of proportion. Activity-Based Costing while the indirect costs incurred can be accurate to the distribution of the cost object. But considering the activity-Based Costing is only related to the "profit" business cost, however, the cost of the "balance sheet" to ignore. If that doesn't take into account the cost of project of the cost of capital of the problem, then it will lead to wrong decisions will be made to the managers of enterprises.3 Activity-Based Costing improvement based on economic value addedEconomic value added, hereinafter referred to as: EV A. The formulation of economic increase is by the Stern, and others. Economic value added is a new index of company performance evaluation. It in the company measured when considering the cost of investment capital, so as to create the value for the shareholder of the company. As a result, economic added value becomes the supplement of traditional company performance measure system. Only in the rate of return on investment is high, investors would like to see more money. If, in the future return on investment is very low, investors are likely to choose other investment opportunities for capital investment. This is called the "economic value added" of a basic idea. Economic added value of the basic idea of our company must to create value for the company's shareholders, the company's managers have to make the company can produce enough value to cover the cost of capital, investment if the company cost of capital is greater than the investment returns, will be to damage the interests of shareholders.In the activity-Based Costing only consider the cost management of the factors, neglect the cost of capital. And economic added value to consider the cost of capital this factor. If the activity-Based Costing can include the thought of economic added value, so the cost management and corporate performance evaluation system will be more comprehensive and perfect., therefore, to improve the traditional method, the most important is to get the cost of capital this factor is also incorporated into the activity-Based Costing, which used for operating cost and capital cost accounting, tocreate wealth for the company's shareholders. Traditional activity-Based Costing in the improved, not only to retain the essence, the cost of capital in into the company's performance evaluation system is use it as a special indicator.After improvement of activity-Based Costing to create shareholder value to the company's, so it will be a driving force of the company managers to value creation. After the new activity-Based Costing for application, the management of this company will be able to find the influencing factors of value creation. Thus can solve these influence factors, make the company's performance can be significantly improved.4 The framework of activity-Based Costing after improvementActivity-Based Costing after improving the "cost of capital", "indirect costs" and "direct costs", the three main costs additional to the specific cost object. In the management of cost, the cost of "direct" be directly traced to a particular object. With homework motivation to "indirect costs”. With economic added value to the cost of capital.The flow chart of the six economic relationship between entities and their contributions are shown out. Various economic entities is characterized by contributions to describe. Contribution of the same economic entity comprise the economic entities of the same class. To take an example with the cost object. Cost object as one economic entity. It has the potential to tangible, such as a customer or a product. But it may also be intangible, when it is invisible when it is a kind of service. After a company to analyze customer base to assess customer contribution rate, produced by the company because the customer is cost object, their contribution is the same, so they are defined as economic entities of the same class.In general, "the cost of capital", "indirect costs" and "direct costs" of the three cost type represented by the economic entity is different. “Cost" and "direct costs" is a direct link between the relationships. The "indirect costs" is an indirect be traced back to the object of "cost”. “Cost of capital" and "direct costs" and "indirect costs", "the cost of capital" only related to a particular project, such as investment risk. In addition to the "cost of capital", "indirect costs", "and direct costs" of the three types of costand customer, cost object, in the framework of activity-Based Costing after improvement and 6 types of economic entity. Is "homework”. With"homework" under the activity-Based Costing as a motivation for activity-Based Costing, can put the "indirect fees" back to the cost of the product.5 New activity-Based Costing in the application should do preparationActivity-Based Costing of improvement is mainly due to the traditional method on the cost of capital of neglect. So, the improved method is very applicable for capital intensive companies, especially those of the company cost of capital is very high. Application of the improved method, whether this method is suitable for use in the company have to be an analysis.First of all, to adopt improved after company must be activity-Based CostingThe company has implemented before operation cost method. Its production and operation process is according to the requirements of the management of the activity-Based Costing for improvement and management of the activity-Based CostingSeeking truth from facts.Second, to the company's cost of capital accounts for operating cost ratio to calculate. According to the research of relevant data show that if calculated ratio is quite high, such as: more than 0.10%.Then the company can consider with the improved after the activity-Based Costing.Finally, after the application of improved method also must want to obtain the company top leaders support. If after improvement of activity-Based Costing can't be accepted by the company top leaders, its application in the enterprise have to will be difficult to implement. Supported by the company top leader, the company also need to set up a team to engage in the application of this system.6 After improvement of activity-Based Costing application stepThe company's financial information collection. According to the company of "profit" and "balance sheet", can get what we need the company's financial information. “Income statement" can be used to estimate the cost of, "balance sheet", can be calculated for the cost of capital. Economic value added in it needs to becalculated for the company's accounting project and some financial indicators to make an adjustment. These after adjustment in the financial statements of the project should comment on it.The determination of main job. Through the enterprise to the consumption of resources, manufacturing investment capital and business processes to determine the company's main job.The company's operation cost. Homework after confirmed, will these jobs as an object. According to the operation of the consumption of resources, to summarize the "cost" of various assignments. And what happens to each homework "costs" are included in cost in the library.Identify cost drivers. According to the operation of the usage of the consumption of resources and capital, to determine the reason of the cost of capital and operating costs of moving.The cost of homework cost object is calculated. Once you determine costs of drivers, according to activity-Based Costing. Homework will be traced back to the cost of cost objects. It is necessary to consider when making the actual distribution company information in the "balance sheet”. With the added value of economic thought after improvement of activity-Based Costing, the evaluation of a comprehensive and scientific will be more favorable.The establishment of the operation cost of capital. A lot of homework to resources consumption, not only to the investment capital also has consumption. That is to say, actual cost of each activity is higher than the traditional method to calculate the cost. Therefore, the traditional method of cost of each activity is underestimated. With economic value added ideas to improve the activity-Based Costing, activity-Based Costing based on each job demand for capital, calculated the cost of capital in the homework, and it is included in the cost of the project.7 ConclusionsThrough the discussion of above, with the added value of economic ideas to improve the operation cost, the management of this company will be able to find the influencing factors of value creation. Thus can solve these influence factors, make thecompany's performance can significantly improve the company's shareholders to create more value.译文基于经济增加值的作业成本法作者：艾丽莎摘要作业成本法，又称为ABC成本法。
作业成本法的实施和适应性【外文翻译】
外文文献翻译译文原文：Activity-Based Costing Implementation and Adaptation AbstractActivity-based costing (ABC) has been much studied and much written about over the last decade. While the topic has received a great deal of coverage from a technical and theoretical standpoint, accounts of actual implementation experiences have received relatively less study. If ABC is to be an important addition 10 management practice, the theory must be translated into successful implementation. This survey reports on the extent of research that applies the theory of organizational change to the topic of ABC implementation. It finds the area under-researched, and makes suggestions for new studies.IntroductionOver the course of the last decade, a management tool called "activity-based costing" (ABC) has become one of the more widely embraced of new management methods. While its core lies in cost accounting, it has attracted the attention of business managers in general, and has been the subject of articles in the Harvard Business Review, Fortune, and elsewhere in the business press. And not only is it a major theme in business, it has been adopted in parts of government, for instance, the IRS and the Department of Defense.What began as essentially an "accounting" matter has spread to the point where it affects nearly every aspect of an organization, from production to marketing. In the early literature about ABC, the focus was on the underlying concepts –essentially "theory development". As the theory began to be implemented, farther-reaching consequences were developed for instance, the need to reshape performance evaluation measures to reflect the new economics revealed by ABC. As these extensions of the basic theory started to affect organizations, academic researchers came to recognize that profound implementation issues were arising. This in turn has given rise to a segment of the ABC literature on organizational change. It is that literature this paper surveys.The focus of the paper is that part of the "organizational change" literature that has some theoretical foundation. I will not attempt to survey comprehensively a large number of teaching cases, nor accounts of ABC installations in the practitioner literature - articles along the line of "In a DoD Environment Hughes Aircraft Sets the Standard for ABC" (Haedicke and Feil 1991). These cases and descriptions have had an important influence on the more "academic" papers by providing a rich field from which to examine successes and failures. The paper is generally restricted to ABC. Although there are surely many common lessons and conclusions that might be extracted from implementations of TQM (Jensen and Wruck 1994) or JIT (Klein 1989), I will not attempt in this paper to make those connections.Finally, I note that this is quite a new, and accordingly rather small, literature. Only in about 1990 did rigorous study of ABC implementation become part of our literature. Moreover, there are those (e.g.. Hopwood 1983) who believe that the whole area of studying accounting in the contexts in which it operates is underdeveloped.The next section gives a description of ABC. The third section is the review, and the final section concludes.DiscussionThis section outlines the basic ideas of ABC and how the basic ideas have spread to other areas of management.An explicit aim of cost accounting has always been to use an accounting system that assigns to products a dollar amount that reasonably reflects the value of resources actually consumed to create that product - whether a good or a service. Some resources are fairly easy to account for, like the paper in a book. The greater challenge lies in allocating resources where the connection between the resource and a unit of the final product is indirect, unobservable, and imprecise, like industrial engineering services.In recent years, the challenge in allocating indirect resources has increased greatly, for several reasons. (1) Indirect cost as a fraction of total cost has increased; e.g.. automation: the substitution of machines (indirect) for direct laborers (easily traced). (2) Increasing proliferation of product models and types, where complex production scheduling, parts inventories, etc. add to indirect costs; e.g., automobile models andoptions. (3) Decreasing reliability of the "base" which has traditionally been used to allocate direct costs; direct labor time. This changing manufacturing world has led to the need for better methods of assigning costs. The key idea of ABC is that activities cause costs; products do not cause costs. The design of an ABC system rests on identifying the relationship between an indirect resource and the "activity" that consumes it. Once that is done, the product cost is simply the cross product of the activities that were incurred to produce that product and the cost per unit of the activity. ABC started out. then, as a solution to a ''product costing" problem. Revised product costs lead directly to marketing implications: when a new, more reliable cost system shows that some products are generating less revenue than their cost, marketing practices should change, for example, re-pricing, abandonment, changing product promotion policies, etc.In the operations realm, the ABC perspective makes clear that production managers do not manage costs, they manage activities (which in turn create costs). This implies that ABC can, and should, be used for more than passively measuring costs; it can be used actively to manage costs. Among other uses, it has been used to improve quality by estimating the costs of "non-value-adding" activities (MacArthur 1992). The extension of ABC to cost management is termed "activity-based management".Activity-based management reaches beyond manufacturing. Returning to the marketing department, it becomes clear that the costs of marketing can be analyzed in terms of the "activities" that cause them, just as is the manufacturing process (Foster et al. 1996). A large Dutch firm Philips NV performed an analysis of one of its business units in which administrative departments that support production - personnel, among others –were examined in terms of the "activities" which drove their costs (Groot 1997). This study resulted in revised methods of allocating the costs to the production departments, and also in personnel reductions in the administrative departments."ABC thinking" calls into question performance measurement. If the new "activity" insights call for different emphasis, then performance measurements should direct managers efforts toward that emphasis. Further, with ABC thinking, traditional budgeting practices become suspect - it makes more sense to start with the number of times an activity is to be performed as the basis for the budget, than to start with last year's budgetand add 5%.ABC thinking also changes the criteria for design: product designers, armed with information about the cost of manufacturing activities, could design a product to minimize manufacturing cost (Berlant et al. 1990).The list goes on. The point is that ABC is a tool that affects behavior throughout an organization. Because it changes established routines and revises performance and compensation standards, it has important behavioral consequences. It is no surprise, then, that not every attempt to capture the benefits of better cost measurement has met with success. It is true that there is a selection bias that makes it harder to learn the failures than the successes, but nevertheless there is abundant evidence of slow, stalled, or abandoned ABC implementations as well as important advances. Before proceeding to the academic study of this implementation process, a description of the scope of ABC is in order.ABC is not universally accepted. There is a substantial population of organizations that believes that the cost exceeds the benefit. It appears that even among organizations that have adopted it. It is most likely done "off line" with spreadsheets and special studies; it has not replaced the traditional accounting system used to create financial statements. Since many of the uses of ABC - product pricing, for example - do not depend on "real time" information, many of the benefits of ABC are available even without the cost of restructuring the accounting system. Despite the absence of a wholesale changeover to ABC systems, the concepts of ABC have been influential, and have certainly affected policies in a wide range of organizations.SurveyBruns (1987) performed an early, detailed field study of a firm that changed its accounting system (though it was not an ABC implementation). Though he did not submit the study to a deep theoretical analysis, he observed what many others reported later: (1) the importance of a top management sponsor - in this case the absence of one, and associated lack of progress;(2) the stimulating role of crisis in developing new information systems: and (3) the difficulty of dislodging an "embedded" cost system (resistance to change). While none of these discoveries were startling, they are the beginning of a fairly consistent picture of ABC implementation that arises in later studies.It is also one of the few studies that peers into a relative "failure".Anderson (1995) performed a very thorough case study of ABC implementation at General Motors. She used interviews, archives, and direct observation to track the implementation over a period of several years. Her approach was to follow the case study methods proposed by Mintzberg (1979) and Eisenhardt (1989), in which she began the study with a "well-defined research focus", using the existing literature on ABC to pick variables. The theoretical framework was based on Kwon and Zmud (1987) and Cooper and Zmud (1990). In this view, the success of implementations depends both on stages of the implementation, as well as on factors that determine progress within each stage. This model is based largely on studies of implementations of information technology projects (which have been studied much more thoroughly than accounting implementations) and on the organizational change literature.The GM story was more "successful" than not. As Anderson left the theater, ABC had become corporate policy and had begun to branch out beyond its initial uses in product costing to "activity-based management", where operational improvements are sought on that basis of the ABC principles. Nevertheless, the system had not yet proceeded beyond the fourth of the six stages, and there were still difficulties that threatened to curb full acceptance and the full scope of possibilities.Anderson found that the "stage" model fitted GM's experience quite well. It seems clear that almost any set of events can be; fitted to this model that identifies, for example, the first stage as the "initiation" stage. Thus the study is not so much a test of a theory as a careful account analyzed according to the organizing principle of a "change model". Similarly, the general category of "factors" in Kwon and Zmud (1987) are broad enough to encompass almost anything: the categories are individual, organizational, technological, task characteristics, and external environment.She draws many conclusions; a few seem particularly important. (1) Individual factors - things like sponsorship -are important in the early stages, but organizational factors - Like "routines to promote efficiency" - become dominant in later stages. Organizational factors are probably even more important at GM, where there were over 100 ABC sites, than in smaller organizations. (2) There were significant technologicalhurdles to be cleared - the challenges at GM extended far beyond the "resistance to change" that might meet a change in, say, a bonus formula. There were two criteria that GM set early on: that the system be broadly applicable to many different processes, and that it result in better decision-making. (3) She found very strong sentiment that the ABC system should reside, not in accounting, but in manufacturing, and that knowledge of the production process is very important to success. In some cases process knowledge was a criterion for team membership; in others, accountants were excluded from teams in the belief that they could not approach the problem with a "clean slate".Source : Frederick WLindahl . Human Resource Planning ,1997, V ol.20 Issue 2, 62-66.二、翻译文章译文：作业成本法的实施和适应性摘要在过去十年里作业成本法进行了深入的研究，与此同时，作业成本法这个题材受到了大量技术和理论角度的关注，而关于实际运用经验的研究却很少。
外文翻译--在商业银行执行作业成本法
本科毕业论文（设计）外文原文题目Implementing Activity-Based Costing in the Banking Industry 出处《Management Accounting Quarterly》The European Accounting Review, 2008（3）:7－17外文作者原文：Implementing Activity-Based Costing in the Banking IndustryActivity-based costing (“ABC”) is widely recognized as a superior method for allocating overhead costs. Much emphasis has been placed on the implementation of ABC in the manufacturing industry. However, the service industry benefits from this system of cost allocation as well, due to the fact that service firms usually have high overhead costs and are labor intensive. These characteristics make ABC a logical choice for cost allocation. ABC will help services companies identify and allocate overhead costs and quantify labor costs associated with each activity. For commercial banks, in particular, the potential benefits of ABC implementation can be numerous. These include the proper costing of transactions, the ability to trace specific costs to bank customers and the ability to measure customer and product profitability. The end result of these benefits is the ability to improve decision-making and help organizations meet their strategic objectives.Preparation and Planning for ABCThe bank’s cost accounting manager introduced the concept of ABC to senior management because the cost accounting manager thought that an ABC system would be a viable solution for the bank’s product profitability concerns. Although the bank was able to determine how much revenue each of its various products and services generated, it was not able to determine with any level of certainty how much it cost to provide these products and services. At best, senior management was confi dent that thecommercial side of the bank’s business was profi table, while the retail side was not as profitable. In addition, bank management was intrigued by the possibility of gaining a better understanding of the cost associated with the activities performed in the bank and the resources dedicated to performing these activities. Senior management thought that there may be some duplication of activities within the organization and that an ABC system would help identify these areas of duplication.．The necessary administrative step of the project was to create a steering committee that would define the planning, design and implementation of the system and make important decisions at all stages. During the design phase of the project, a cost accounting software system was identifi ed through an RFP (“request for proposal”) process. After reviewing several ABC applications, software was chosen, primarily because the bank was already using this software in its human resources area, and the two systems could interface. Recognizing that the bank lacked the requisite skills to implement the ABC system, the steering committee identified a consulting firm that could assist in the implementation of the system, especially with the more technical matters.The firm was given a wide-reaching role within the project, assisting the steering committee with the design of the system to best match the software’s functionality, designing and preparing the software and processes, modifying and loading cost-driver information into the new system and assisting in the gathering and loading of cost allocations into the system. For cost accounting support, the bank decided to use mostly existing internal resources, while hiring some new finance employees to assist with the project.Assessment of Appropriateness of ABCBefore engaging in a major ABC system implementation project , an organization should consider the appropriateness of an ABC system. While the benefits of ABC system implementation are evident to most companies, it is important to keep in mind that many companies have failed to realize all the benefits an ABC system provides. Any company, especially a financial services company, considering an ABC system implementation should carefully assess the following points, which are identified by many ABC experts in determining the appropriateness of ABC for a particularorganization:Significant indirect costs;Complex goods and services Losses on high-volume products and profits on low-volume products;Disagreement by managers over cost allocations;Bid results Age of costing system.In the case of the bank，more than half of the bank’s expenses were incurred by support and administrative functions and classified as indirect costs. These functions were broken into three major groups: information technology (IT—providing hardware and software support and application development services); service company (providing general support services such as check processing, wire transfer processing and ATM servicing); and the corporate center (providing services such as finance, human resources and legal).Another consideration in implementing an ABC system is the complexity of the services and the number of processes involved. Many of the bank’s products were interrelated and specialized based on the specific portfolio of products used by a customer. A related concern was the similarity of products that financial service organizations provided.Some products were so close in description that it would be difficult to determine what should be defined as a unique product and what should be grouped together with other similar products. For example, the bank offered dozens of similar investment vehicles that varied minimally based on the type of customer, level of investment and bank subsidiary. A common mistake in traditional cost accounting systems is that high-volume services produce losses and low-volume services produce significant profits. This is due to the fact that, generally, low-volume products are undercosted and high-volume products are overcosted, based on the traditional system using volume-related measures for overhead allocation. This was the case at the bank. The expenses that were required to support low-volume goods and services were often not accurately assigned to these products but instead spread to high-volume products. These low-volume, unique products and services were generally provided to fulfill the requests of wealthy customers. While this extra level of support was often successful inattracting wealthy customers, the bank was not able to determine accurately the fiscal impact of offering these products and services. Difficulty in implementing ABC systems is often encountered when departments within the company disagree with the costs allocated to their cost centers. This concern was evident during the ABC project; many client cost center managers initially refused to accept the results produced by the new cost allocations. This was more often the case with center managers who were assigned more cost under the new allocation system, but some managers did voice a concern regarding not being assigned enough cost. Multiple review sessions to explain the method and calculations behind the new cost allocations were required to convince skeptical operating managers about the new system.Designing an ABC System and Collecting Necessary DataAfter completing an assessment of the appropriateness of an ABC system implementation, an organization should give careful consideration to designing an ABC system that will meet the needs of the organization and then to collecting data required to implement the system. The bank followed four steps to design the system and collect data.Step 1: Identify and Classify the Activities Related to the Company’s Products ABC Implementation and ChallengesThe bank also used the top-down approach as senior management in each of the major areas of the bank identified the major activities performed in their respective areas. This list of activities was then cross-referenced against the list of activities identified in the recycling process. The consolidated list of activities served as the initial master list of activities that would be used for conducting cost center interviews. During cost center interviews, operational managers were asked to identify activities performed in their centers that were not on the master activity list. The newly identified activities were reviewed by the steering committee and, if approved, added to the master activity list. The main activity distinction used in the project was to define activities as those that assigned costs directly to bank products and services or those that assigned costs to other cost centers.-Step 2: Estimate the Cost of Activities Identified in Step 1The total cost of each activity must be calculated using employee data from personnel interviews and financial data from the accounting department. Employees are asked to identify the amount of time they spend on each activity in an average week and then identify the physical resources that were used to support the activity. This information is compiled on an employee activity data sheet. As part of the project, analysts conducted activity interviews with cost center managers using detailed budget and actual expense information. This information was used as a reference for assigning costs to activities. Once the relationship between specific expenses and related activities was defined, aggregate costs were assigned to each activity.Step 3: Calculate a Cost-Driver Rate for Each ActivityA cost-driver rate is the estimated cost of resource consumption per unit of the cost driver for each activity. In order to calculate an accurate cost-driver rate, it is necessary to know the total activity cost and the activity volume. The information from step two can provide the total activity cost. The activity volume is the total volume of the cost drivers defined in step one for this particular activity. Once the activity cost and activity volume figures are determined, the cost-driver rates are calculated by dividing the total activity cost by the total activity volume.Step 4: Assign Activity Costs to ProductsThe biggest challenge to implementing ABC at the bank was generating suffi cient buy-in from operational managers. The major concern expressed by bank managers was whether the benefits of the new costing system would justify the time and resources dedicated to implementing the system. A few managers expressed concern that the new cost accounting system was merely going to reshuffl e the bank’s costs and that, unless hard actions were taken to remove costs from the bank, the project would serve no useful purpose.Another concern encountered was that the project was initially viewed as another program in a long line of special initiatives and cost-savings programs that resulted in uncertain benefits. The bank had recently completed a major restructuring initiative. While this initiative redefined the support areas of the organization and resulted in workforce reductions, it was uncertain whether this program actually resulted in costsavings.During the cost center interview process, another concern encountered was duplication of effort in collecting information. Duplication of effort was most evident when project analysts asked operating managers for cost accounting information that was collected recently as part of prior cost collection activities. In addition, duplication of effort was evident between them project and the recently completed organizational restructuring. If the steering committee had known earlier that much of the same information was collected as part of the restructuring, time could have been saved and aggravation avoided.A further concern was the occasional lack of creativity on the part of the center managers. Managers were often inclined to estimates instead of taking time to identify an appropriate cost driver to charge dollars based on actual usage. Further, when a suitable cost driver was defined, it was often difficult to collect the driver information necessary to support the cost driver. If it became evident that the driver information was not available, a new driver would be selected or possibly a new activity or set of activities would be used as a replacement. To support the entry and coordination of cost-driver information into the system, three analysts focused their attention on data management, with no cost center interview responsibilities.After all the cost center allocations were created and entered into the systems, the most difficult part of the project was gaining approval for the cost information produced by the new allocations.From a service provider standpoint, many managers were dissatisfied with the result of the allocations and requested that the cost center interview process for their respective center be performed again. While it was difficult to gain approval for cost center allocations from the service providers, it proved even more difficult to get approval for the allocations from the client center managers. This challenge was especially evident for centers whose assigned costs from a support center increased as a result of the change in cost allocation methodology.After gaining approval from the operating managers with specific product profitability responsibilities, the approval process then required approval from theproject steering committee and executive-level management.The Key to ABC SuccessThe key to successful implementation of ABC is an organization’s employees. It starts with the ABC champion. For this commercial bank, the ABC champion was the cost accounting manager. As for all project champions, this role was to convince management of the viability and necessity of the project and to create enthusiasm that extended to employees throughout the organization. For several reasons, the major factor in the success of an ABC implementation is gaining the support and cooperation of the organiz ation’s employees. First, th e more employees understand and support the ABC initiative, the greater the chance the ABC system will be successful. In this regard, honest and open communication was effectively carried out not only by the steering committee but also by top management. Second, the employees should be allowed to participate fully in the ABC development process to facilitate their commitment to the new system. As mentioned above, the process for acquiring activity and cost information included the participation of the employees. Through the use of the interview approach, employee involvement became imperative to the process. Third, any major changes in the organizational structure will generate employee resistance. Clearly, this was the case for the project. Communication was integral to the process as the committees charged with implementing the ABC system made the effort to fully explain the process and the benefits to the employees.Source: Abdallah, Abed Al-Nasser; Wei Li. “Management Accounti ng Quarterly”, Spring2008, V ol. 9 Issue 3, p7-17.译文：在商业银行执行作业成本法作业成本法是被广泛的承认为分配间接费用的一个完善措施，现在已经非常重视作业成本法在在制造业的应用。
企业成本控制外文文献翻译作业成本法2014年译文3300多字
企业成本控制外文文献翻译作业成本法2014年译文3300多字XXX high-XXX of cost control。
The article then presents several cost control strategies that can be used by high-tech enterprises。
including cost n。
cost avoidance。
and XXX of effective cost control in the success of high-tech enterprises.nHigh-XXX when it comes to cost control。
These challenges arise from the nature of the industry。
XXX change。
high levels of n。
and the need for XXX。
high-XXX maintaining high levels of quality and XXX.XXX StrategiesOne of the most common cost control strategies used by high-XXX。
Some of the areas where cost n can be achieved include manufacturing。
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and marketing and advertising.Cost XXXAnother cost control strategy used by high-tech XXX。
high-tech enterprises may avoid unnecessary costs by using open-source are instead of proprietary are。
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Utilization of Activity-Based Costing System in Manufacturing Industries ? Methodology, Benefits and LimitationsMaterial Source: International Review of Business Research Papers Author: Boris PopshopIntroductionThe difficulty inherent in choosing a proper and accurate product costing method for manufacturing enterprises has been widely discussed by academics and practitioners. The important limitation of traditional absorption costing methods had been deeply discussed along with advantages of other costing method as Variable Costing or Activity-Based Costing ABC. Despite the fact that issues relating to ABC have been widely discussed by researchers and practitioners in the past ten years, this modern concept still lacks general rules governing both methodology and cost allocation principles. Looking back, the concept of Activity-Based Costing has been considered a sophisticated method of cost calculation since the early 1980s. The ABC method was originally designed as a solution to the limitations of traditional costing methods. The problems relating to these traditional costing methods had been discussed with the need forimprovement in the quality of costing systems actually utilized in practice. However, one challenge faced when carrying out the cost allocation procedure in ABC lies in the manner in which the methodology is applied. When allocating costs in adherence to ABC principles, the user of the system also has to strictly follow the individual steps within the implementation methodology, where clearly defined allocation procedures and other methodical acts are performed. This research study has no ambitions to judge the expediency of the ABC system for recent or future users. In fact, the aim of this paper is to definitively explain the necessary steps to apply ABC, as well as to clarify procedures for activity output measurement and cost assignment. The paper also describes the benefits and limitation of ABC implementation in manufacturing industries.1. Literature review1.1 The ABC concept was designed as a method which eliminates the shortages of the traditionally used absorption costing methods. Traditional costing techniques were used for the purposes of overhead cost allocation during the 20th century. These are based on simplified procedures using principles of averages. In recent decades, such conventional concepts have become obsolete due to two major phenomena. The first of these is ever increasing competition in the marketplace, the necessity to reduce costs and the effect of having more detailedinformation on company costs. Secondly, there has been a change in the cost structure of companies. In terms of the majority of overhead costs, traditional allocation concepts, based as they are on overhead absorption rates, can often provide incorrect information on product costs. Those shortages or limitations had been very closely described in the scientific publications Drury, 2001, Lucas, 1997. The first criticism of traditional costing concept was published by Kaplan and Johnson in 1987.The effect that plays a role in determining an inaccurate overhead cost allocation could be described figure 1 as ‘verbalization’ Popshop, 2008. In other words, the end results of allocating a proportionally average volume of costs of any type to all cost objects. For example, the cost for transporting an item to customer A is the true value of 50 and transport to customer B is 900If we use traditional absorption costing, the transport costs will become part of the sales or distribution overhead, meaning all the costs of this type will be mixed together and then allocated through the absorption rate to the cost object, in proportion to the specific type of direct cost. All cost objects then will be subject to the principal average volume of transport costs. In the example this means 130for customer A and 110for customer B. Above mentioned problems could be sometimes be solved by application of differentiation absorption costing, which uses several types of overhead with different allocation bases, instead of summing absorption costing with one universal overheadand one allocation base Karl, 2006. Another possible solution is the application of cons centre overhead rates instead of planed-wide rate Drury, 2001. Despite that, the problem of what here is termed ‘verbalization’ is also significant in companies with a very sophisticated system featuring cost centre overhead rates. Even if severalDifferent overhead rates for different overhead cost pools are used to improve the quality of cost assignment; the basis is still the same ? the allocation base usually represented by any type of direct cost. If the basis is only set to the easily measured amount of direct costs, it is not possible to achieve accuracy in cost assignment, because the true causes of cost consumption frequently have a natural base. The absorption costing method could distort product costs because it allocates overhead costs proportionally to the portion of direct costs. Glad and Becker 1996 identified a number of fundamental limitations in traditional costing systems:? Labor, as a basis for assigning manufacturing overhead, is irrelevant as it is significantly less than an overhead and many overheads do not bear any relationship to labor costs of labor hours ? The cost of technology is not assigned to products based on usage. Moreover, direct labor cost is replaced by indirect machine costs ? Service-related costs have increased considerably in the lastfew decades. Costing for these services was previously non-existent ? Customer-related costs finance, discounts, distribution, sales, after-sales service, etc. Are not related to the product’s cost objects Customer profitability has become as crucial as product profitability In some instances, especially when a company has a very homogenous output, few departments with overheads and customers are very similar in nature, the simple absorption costing method should provide very accurate outputs, despite its limitations Stank, 2003. The absorption costing method boasts one very important advantage - it is very simple to put into utilization. All the information the user has to gather together can be found in accounting books or product material and labor sheets.Kim and Ballard 2002 defined the problems that can result from using traditional methods of overhead costing as:? Cost distortion hinders profitability analysis? Little management attention to activities or processes of employeesThe logical solution of registered disadvantages of traditional absorption costing systems was to develop a costing method which would be able to incorporate and utilize cause-and-effect instead of widely applied arbitrary allocation principles into the company costing system Drury, 2001, Lucas, 1997. In situation, when the portion of overheads exceeds 50% of total company costs and the company is using single measuresfor allocation of overhead costs to the cost objects, the risk of an incorrect product or customer costs calculation becomes significant.Following the 1970s, there was a general realization of the limitations in traditional costing systems. Greater competition and further inaccuracies in costing products effectively encouraged businesses to seek out alternative methods, ones offering far more transparency and enabling accurate and causal cost allocation. It was then, at the dawn of the 1980s that the Activity-Based Costing ABC method came about, being quickly adopted by enterprises of many and various types. The spread of ABC owed a significant debt to advances in computing and IT thereby permitting practical utilization of ABC principles.The Activity-Based Costing method is a tool which could bring about significant improvement in the quality of overhead cost allocation. The ABC process is able to incorporate both physical measures and causal principles in the costing system. The basic idea of ABC is to allocate costs to operations through the various activities in place that can be measured by cost drivers. In other words, cost units are assigned to individual activities, e.g. planning, packing, and quality control using a resource cost driver at an initial stage with the costs of these activities being allocated to specific products or cost objects in a second phase of allocation via an activity cost driver.Activity-Based Costing methodology has been described, andfurther evolved, by many authors Drury 2001, Glad and Becker, 1996, Kaplan and Cooper, 1998, Stank, 2003. The ABC process could vary from simple ABC, using only one level of activities to expanded ABC, comprising various levels of activities and allowing for mutual allocation of activity costs Cookies, 2001.Nevertheless, it should be noted that the ABC approach is not a truly revolutionary or a completely new means of allocation. In essence, it has transformed the logical relationships between costs and company outputs entering a costing system. Indeed, ABC has incorporated logical allocation procedures from costing systems predating its own complex methodology.1.2 Implementation methodologyTogether with the emergence of ABC methodology, issues relating to its practical utilization and implementation have been presented by both academics and practitioners. At this point, it is necessary to distinguish between two diverging approaches addressing ABC system implementation. The first considers implementation merely in terms of performing an ABC calculation and is primarily focused on the system’s construction, cost flow, and allocation procedures. Drury 2001 defined the necessary steps to set up an ABC system as follows:1. Identifying the major activities taking place in an organization2. Assigning costs to cost pools/cost centers for each activity3. Determining the cost driver for every activity4. Assigning the costs of activities to products according to their individualDemands on activitiesThese are described by other authors in a very similar manner. For example, Stank 2003, considers adjusting accounting input data as the initial procedure in building the system. Furthermore, he prescribes the fourth step of implementation as calculating the activity rate, which is defined as an activity unit cost.The above-defined steps of system design could be considered as a very brief overview for successful implementation process. Some other authors define much more detailed application procedures. The steps in the ABC application methodology defined by Glad and Becker 1996 are:1. Determine the nature of costs and analyze them as direct traceable costs, activity traceable costs and non-traceable costs or unallocated costs2. Account for all traceable costs per activity, distinguishing between primary and secondary activities3. Identify the company’s processes, activities and tasks, and create process flowcharts4. Determine cost drivers for each activity and use output measuresto calculate activity recovery rates5. Trace all secondary activities to primary activities, so that the combined activity rates include all support costs6. Identify which cost objects are to be priced. Compile the bill of activities for each cost object7. Multiply the activity recovery rates by the quantity of output consumed as specified in the bill of activities. The sum of these calculated costs will give the activity-traced cost of the cost object8. Direct costs and non-traceable costs should be added to the cost calculatedAbove to give the total cost of the cost object the other approach to ABC implantation not only encompasses the structure, design of the system, and tackles the question of how costs are allocated in ABC, but also deals with issues related to its implementation within an organization. In other words, the question of how the ABC system must operate within an enterprise. This approach considers all the necessary features that have to be addressed in the process of setting up an ABC system. Many authors have described implementation in great detail Coins, 2001, Glad and Becker, 1996, Innes and Mitchell, 1998. The procedures they analyze are far wider ranging than the steps involved in system design because of the focus on organizational, personnel, capacity, and affectivity issues of ABC system building and utilization. Probably themost important matter solved by this approach to ABC application, which analyzes performance during its set-up, is the question of the efficacy of the future system. ABC usually processes large quantities of financial and non-financial data. If we want to maintain the effectiveness of the system, it is necessary to ensure that costs for obtaining that kind of the data do not outweigh the benefits of the system. Should this not be possible, the application of the system is ineffective? Applying ABC brings different benefits for different organizations. According to the characteristics of the system, we can say that putting the system in place would be effective in organizations with a complex and heterogeneous structure of activities, products, and customers译文作业成本法在制造业中的运用及利弊资料来源:International Review of Business Research Papers作者:Boris Popshop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。
作业成本法与物流成本核算外文文献翻译
文献出处Ewering C. The Activity-based Costing and Logistics Cost Accounting [J]. International Journal of Production Economics, 2015, 5(2): 716-725.原文The Activity-based Costing and Logistics Cost AccountingEwering CAbstractAt this stage of manufacturers, along with computers, databases, networks, communications technology in the manufacturing industry, the emergence of enterprise resource planning ERP, Total Quality Management TQM, in a timely manner JIT production systems, such as advanced management methods to improve the business Productivity and changed the production environment, these new and emerging technology in response to customer demand, breaking the 20th century standard products since the beginning of mass production, stability of large-scale production. Replace it with more variety, low-volume, personalized flexible production, manufacturing of very high degree of automation. This new manufacturing environment for enterprises recreates a competitive advantage. In this type situation, to reduce the cost of doing business has entered a new stage, not just from the reduction of production inputs and lower labor costs to keep costs down side, but also focus on mining as a "source of profits in the third," the cost of logistics, logistics services The new-type industrialization in the third profit source, the cost of its share of the larger system, as long as it's done to improve logistics management, you can save a lot of unnecessary costs, higher cost-effectiveness. In the logistics cost, the cost of traditional methods have inherent deficiencies, the cost of traditional methods ignore the cost of the course took place only in accordance with the traditions of the cost of the course took place in accordance with the assumption that a single standard for the cost of distribution and logistics business in itself compared to the complexity of the There's no way to accurately reflect the occurrence of the logistics business. The activity-based costing provide a set of advanced ideas and methods of calculating the cost, the right to aggregate and distribution logisticsbusiness links in the cost of what happened. In accordance with the "consumption of resources, operations, operating costs have targeted" the logic and rational allocation of indirect costs, and in the allocation of corporate overhead costs when they pay attention to the cost of the source of the indirect costs and the allocation of these costs linked to the reasons that the business Indirect costs of manufacturing enterprises. Keywords: Logistics, Logistics costs, Activity-based costing1 IntroductionFor manufacturing enterprise in the new period, to strengthen enterprise cost management, fully excavate potential costs, should pay attention to enterprise's logistics cost management, strengthen the logistics cost management is the premise and basis of the correct accounting of logistics cost, not on logistics cost accounting and make correct analysis, it is difficult to go to discuss the improvement of logistics management, not to mention to logistics to enhance the core competitiveness of enterprises. At present, most of the manufacturing enterprise logistics cost accounting is not alone, but and corporate purchasing, production and sales of each link such as accounting, together in traditional cost accounting method, enterprise logistics activities is to ensure the normal operation of production and operation of enterprises in supply, in the enterprise cost accounting, this part after the distribution of the simple included in the cost of the product, or to a certain proportion and standard drawn from the total cost, or just part rather than full records, accounting and management of logistics cost. The practice of accounting the product cost compare rough, you ignore the logistics activity in enterprise production and operation, second, in the current processing and manufacturing enterprises in the implementation of "lean manufacturing, fine management" under the background, the enterprise make up a large proportion of the total cost of logistics costs and the distribution of the simple recorded into the cost of each product is not science, is unfavorable to the effective management of logistics activities. n the future as corporate strategy adjustment, the proportion of the total cost of logistics cost of enterprises will have to continue to expand. This would require the control of enterprise logistics cost, excavate "the third profits source" of logistics cost.2 The present research statusLogistics costs because of links, large scope, coupled with the current accounting system within the framework of the logistics cost is difficult to confirm and separation, makes the logistics cost in accounting calculation scope, object, content and so on still exist certain obstacles. Then make the serious waste phenomenon, logistics directly affects the economic benefits. At present, there are two ways to satisfy the requirement of the enterprise logistics cost accounting, respectively is the task cost method (mission costing, and homework cost method (activity -based costing).The logical train of thought of the two methods is consistent, namely in the process as the guidance, use cost to trace a specific activity or task. Before this, the enterprise the cost of logistics system to measure the main benchmark is based on the number of the cost of computing systems is given priority to, not considering the concrete operation process of each section of logistics system; we call it the traditional methods of enterprise logistics cost calculation.At the beginning of the job costing system will soon be received by the manufacturing sector, but in the field of logistics has not been too widely used (Pohlen&La Londe).Actually job costing system for cost estimates of logistics system is a suitable method, in the field of logistics of ABC method can make the enterprise profit and the connection between the logistics performance cost more transparent. Pohlen and La Londe think: "the logistics field exists in the field of many of the current situation and manufacturing are similar, such as many kinds of resources consumption, production and resource consumption and the traditional cost allocation system based on the number of unrelated etc. Because the ABC system in the field of manufacturing of high performance to run, we believe that the field of logistics system also is a good way to application of ABC to calculate the cost. Cost of operation level and operational performance evaluation can make the logistics system, based on job analysis can find some loopholes and defects existing in the logistics system, thus restructuring process of logistics, reduce logistics costs, improve service level".Perttila and Hautaniemi in favor of homework cost calculation method can makethe logistics system to obtain accurate cost information of this view. If ABC can run in the logistics system, it can provide more accurate than the traditional costing system of logistics cost, this will help managers management decision-making in the following areas: logistics strategy and policy, the control of logistics activities, the determination of pricing and logistics service level and so on. The ABC calculation method for its application in the logistics system to supply chain extension provides a good platform. Under this situation, ABC can help to find in the supply chain to improve the link, such as eliminating redundant activities in the supply chain, reduce the waste of resources supply chain members, reorganization of the supply chain structure and so on. A complete supply chain members can use ABC to restructure its interface process, through cost reduction and service difference to increase its competitive advantage (Pohlen & La Londe).3 The basic concept of logistics cost and basic content3.1 The basic concept of logistics costFrom the point of view of macroscopic logistics, logistics cost performance for the social total cost of logistics, i.e., a certain period of time, all aspects of national economy in all kinds of expenses for social logistics activities. Including: pay for transportation, storage, handling, packaging, circulation processing, distribution, information processing, and other logistics link cost; The goods loss occurring during the period in logistics; Social logistics activities should bear by capital takes up the interest payments; Social logistics activity occurred in management fees, etc.3.2 The basic content of logistics costThis paper is the study of enterprise logistics cost. To examine from the Angle of enterprise the basic content of logistics cost, have the special and general logistics cost. Special logistics costs including manufacturing enterprise external payment of freight and fee, plus the enterprise logistics cost, the generalized logistics cost is included in the general production enterprise's special based on logistics cost, plus materials needed in the process of production logistics cost and expense, selling goods is the embodiment of the logistics cost is a cost. This cost basically consists of three parts: the material space displacement produced by the costs incurred in itself, andcomplete the displacement of the necessary equipment and facilities. Logistics information transmission and the costs of processing activities and engage in these activities necessary for the cost of the equipment and facilities. Was carried out on the material itself position shift and logistics information integrated management.3.3 The classification of the logistics costFrom logistics range, cost can be divided into supply logistics, production logistics, distribution logistics cost and waste recycling logistics cost; From the functional division of logistics, can be divided into packaging, transport, storage, handling, distribution processing, logistics information and logistics management occurred in the process of the logistics cost. Inventory related cost refers to the enterprises in the logistics activity occurred in the process of funds related to the inventory carrying costs, items, loss cost, insurance and tax cost. From the morphology of the pay, can be divided into the entrusted logistics cost and internal logistics cost. Entrust the logistics cost is refers to the logistics business entrusted to the logistics industry to the outside the enterprise to pay the fees, this section data can be directly obtained from the enterprise's financial statements, the internal logistics costs within the enterprise logistics cost its payment form specific include: the cost of raw materials and artificial cost, maintenance, general and special funds.4 The application of ABC cost methodBridge logistics operation is the link between resources and products, to work for the transition cost calculation object, according to the assignment of resources consumption, the operation cost to track the product cost formation and accumulation process, is a process of forming the product cost. Resources refers to the enterprise in order to get the output and input of all resources, such as capital, labor, raw materials, auxiliary materials, machinery and equipment, etc.Products are generalized, namely cost object, including industrial products, services, information and so on. Cost accounting method based on homework corresponds to logistics activities across the organization nature, benefit and logistics process management. Enterprise logistics is the material of the packing, loading and unloading, transportation, distribution, storage, distribution processing, packaging and waste recycling, and associated withthe logistics information, etc, in view of homework cost method under the new enterprise, the logistics of each work can constitute an assignment of functions of enterprise value chain, is a part of enterprise operation in the chain; Homework cost method and non-value added work assignments section can be divided into value-added homework, emphasizes the homework cost control in advance, things, as far as possible eliminate non-value added work, and improve the efficiency and effectiveness of value-added homework, apply this principle to the logistics cost control, can reduce the waste of resources, to effectively reduce logistics cost. On this basis, the managers can be based on the operation management, at the same time improve content, make enterprise logistics function units of coordination, eliminate unwanted, inefficient operation, and improve the efficiency of value-added operations and benefit, so as to improve efficiency, reduce cost.译文作业成本法和物流成本核算作者：Ewering C摘要对于现阶段的制造企业而言，随着计算机、数据库、网络等通讯技术在制造业的应用，涌现出企业资源计划ERP、全面质量管理TQM、适时生产系统JIT 等先进的管理方式，提高了企业的生产力，改变了生产环境，这些新的制造技术出现和为响应客户的需求，打破了20 世纪初以来批量生产标准产品、稳定的大规模的生产方式。
作业成本法 英文
作业成本法英文English:The job costing method, also known as the job order costing method, is a system used to determine the cost of producing a specific job or order. Under this method, costs are accumulated for each individual job, allowing for detailed tracking of expenses associated with that particular job. The process involves identifying direct costs, such as materials and labor, which can be easily traced to a specific job, as well as indirect costs, such as overhead, which are allocated to jobs based on a predetermined allocation method. By assigning costs to each job, managers can accurately assess the profitability of individual projects and make informed decisions regarding pricing, resource allocation, and process improvement initiatives.Translated content:作业成本法，也称为作业订单成本法，是用于确定生产特定作业或订单成本的系统。
在此方法下，针对每个单独的作业积累成本，允许对与该特定作业相关的费用进行详细跟踪。
采用作业成本法加强科研单位的成本管理
babycloser英文歌Verse 1As twilight descends, casting an ethereal glow upon the world, a lullaby echoes through the air, a melody that soothes and calms the restless spirits of little ones. BabyCloser, a moniker synonymous with enchanting lullabies, emerges from the realm of dreams to serenade infants with their tender, heartfelt songs.Verse 2With voices as sweet as honey and lyrics that paint vibrant images in young minds, BabyCloser's melodies weave a tapestry of tranquility, inviting little ones to drift away into the embrace of slumber. Each note, each syllable, is imbued with a profound understanding of a parent's love and the boundless joy that comes with a child's laughter.Verse 3Like gentle whispers from the heart, BabyCloser's songs caress the ears of infants, providing a comforting presence during their nocturnal adventures. Their soothing rhythms act as a beacon of reassurance, guiding little ones through the darkness and into the realm of sweet dreams.Verse 4With every mesmerizing melody, BabyCloser weaves aspell that transforms a restless child into one filled with serenity. Their voices possess a magical quality that transports listeners to a world where worries dissolve and only dreams remain.Chorus 1Oh, BabyCloser, your songs are a balm for the weary souls of infants. They soothe, they comfort, and they fill their hearts with an ethereal glow. Like a celestial choir, your voices serenade them, lulling them into a blissful slumber.Verse 5As the moon casts its silver glow upon the sleeping world, BabyCloser's melodies linger in the air, a testament to the enduring power of love and the boundless joy that comes with the arrival of a child.Verse 6Parents, weary from the day's adventures, find solace in the sweet melodies of BabyCloser. Their songs provide a respite, a moment of tranquility amidst the whirlwind of parenthood.Verse 7With every gentle note, BabyCloser paints a portrait of love and devotion, a timeless masterpiece that will forever be etched in the hearts of parents and children alike.Chorus 2Oh, BabyCloser, your songs are a timeless treasure, a gift that will be cherished for generations to come. They have the power to soothe, to inspire, and to create memories that will last a lifetime.BridgeAs the first rays of dawn peek through the curtains, the echoes of BabyCloser's lullabies fade into the gentle rustling of leaves. Little ones, rejuvenated and refreshed, awaken to greet the day with smiles that shine brighter than the morning sun.OutroBabyCloser, your songs will forever hold a special place in the hearts of parents and children alike. They are a testament to the enduring power of love, the boundless joy of childhood, and the magic that can be found in the simplest of melodies.。
最新推荐推荐作业成本法与物流成本核算外文文献翻译
原文文献The Activity-based Cost ing and Logistics Cost Acco untingEweri ng CAbstractAt this stage of manu facturers, along with computers, databases, n etworks, com muni cati ons tech no logy in the manu facturi ng in dustry, the emerge nee of en terprise resource pla nning ERP, Total Quality Man ageme nt TQM, i n a timely manner JIT producti on systems, such as adva need man ageme nt methods to improve the bus in ess Productivity and changed the production environment, these new and emerg ing tech no logy in resp onse to customer dema nd, break ing the 20th cen tury sta ndard products since the beg inning of mass producti on, stability of large-scale producti on. Replace it with more variety, low-volume, pers on alized flexible producti on, manufacturing of very high degree of automation. This new manufacturing environment for enterprises recreates a competitive adva ntage. In this type situati on, to reduce the cost of doing bus in ess has entered a new stage, not just from the reduction of production in puts and lower labor costs to keep costs dow n side, but also focus on mining as abus in ess links in the cost of what happe ned. In accorda nee with thel In troducti on For manu facturi ng en terprise in the new period, to stre ngthe n enterprise cost management, fully excavate potential costs, should pay attenti on to en terprise's logistics cost man ageme nt, stre ngthe n the logistics cost man ageme nt is the premise and basis of the correct accounting of logistics cost, not on logistics cost accounting and make correct an alysis, it is difficult to go to discuss the improveme nt of logistics man ageme nt, not to men ti on to logistics to enhance the core competitiveness of enterprises. At present, most of the manu facturi ng en terprise logistics cost acco unting is not alone, but and corporate purchas ing, producti on and sales of each link such as accounting, together in traditional cost accounting method, enterprise logistics activities is to ensure the normal operation of production and operation of enterprises in supply, in the enterprise cost acco un ti ng, this part after the distributi on of the simple in cluded in the cost of the product, or to a certain proportion and standard drawn from the total cost, or just part rather than full records, accounting and management of logistics cost. The practice of acco unting the product cost compare rough, you ignore the logistics activity in en terprise producti on and operatio n, sec on d, i n the curre nt process ing and manu facturi ng en terprises in the impleme ntati on of2 The prese nt research status Logistics costs because of lin ks, large scope, coupled with the curre nt acco un ti ng system within the framework of the logistics cost is difficult to con firm and separati on, makes the logistics cost in accounting calculation scope, object, content and so on still exist certain obstacles. Then make theserious waste phenomenon, logistics directly affects the econo mic ben efits. At prese nt, there are two ways to satisfy the requireme nt of the en terprise logistics cost acco un ti ng, respectively is the task cost method (missi on cost ing, and homework cost method (activity -based cost in g).The logical train of thought of the two methods is consistent, namely in the process as the guida nee, use cost to trace a specific activity or task. Before this, the en terprise the cost of logistics system to measure the main benchmark is based on the number of the cost of computing systems is give n priority to, not con sideri ng the con crete operati on process of each secti on of logistics system; we call it the traditi onal methods of en terprise logistics cost calculati on.At the beg inning of the job costi ng system will soon be received by the manu facturi ng sector, but in the field of logistics has not been too widely used (Pohlen&La Londe).Actually job costing system for cost estimates of logistics system is a suitable method, i n the field of logistics of ABC method can make the en terprise profit and the connection between the logistics performanee cost more tran spare nt. Pohle n and La Londe think:Perttila and Hauta ni emi in favor of homework cost calculati onmethod can makethe logistics system to obtain accurate cost informati on of this view. If ABC can run in the logistics system, it canprovide more accurate than the traditional costing system of logistics cost, this will help man agers man ageme nt decisi on-maki ng in the following areas: logistics strategy and policy, the control of logisticsactivities, the determ in ati on of pric ing and logistics service level and so on. The ABC calculati on method for its applicati on in the logistics system to supply chain extension provides a good platform. Underthis situation, ABC can help to find in the supply cha in to improve the link, such as elim in ati ng redundant activities in the supply chain,reduce the waste of resources supply chain members, reorga ni zatio n of the supply cha in structure and so on. A complete supply chainmembers can use ABC to restructure its in terface process, throughcost reducti on and service differe nee to in crease its competitiveadva ntage (Pohle n & La Lon de).3 The basic con cept of logistics cost and basic conten t3.1 The basic con cept of logistics costFrom the point of view of macroscopic logistics, logistics cost performa nee for the social total cost of logistics, i.e., a certa in period of time, all aspects of n ati onal economy in all kinds of expe nses for social logistics activities. In clud ing: pay for tran sportati on, storage, han dli ng, packag ing, circulati on process ing, distributi on, in formati on process ing, and other logistics link cost; The goods loss occurring during the period in logistics; Social logistics activities shouldbear by capital takes up the interest payments; Social logistics activity occurred in man ageme nt fees, etc.3.2The basic content of logistics costThis paper is the study of en terprise logistics cost. To exam ine from the An gle of en terprise the basic content of logistics cost, have the special and general logistics cost. Special logistics costs in cludi ng manu facturi ng en terprise exter nal payme nt of freight and fee, plus the en terprise logistics cost, the gen eralized logistics cost is included in the general production enterprise's special based on logistics cost, plus materials needed in the process of production logistics cost and expense, selling goods is the embodiment of the logistics cost is a cost. This cost basically con sists of three parts: the material space displaceme nt produced by the costs in curred in itself, andcomplete the displacement of the necessary equipment and facilities. Logistics information transmission and the costs of process ing activities and en gage in these activities n ecessary for the cost of the equipme nt and facilities. Was carried out on the material itself positi on shift and logistics in formati on in tegrated man ageme nt.3.3The classificati on of the logistics costFrom logistics ran ge, cost can be divided into supply logistics, production logistics,。
作业成本法外文文献.
The Journal of Applied Business Research – Second Quarter 2008 47. 48. 49. 50. 51.52. 53. 54. 55. 56. 57. 58. 59. 60. 61. Volume 24, Number 2 Kaplan, S. R. (1983 Measuring Manufacturing Performance: A New Challenge for Managerial Accounting Research, The Accounting Review, Vol. LVIII, No 4, October, pp. 686-705. Koltai, T., Lozano S., Guerrero F. and Onieva L. (2000 A flexible costing system for flexible manufacturing systems using activity based costing, International Journal of Production Research , Vol. 38, No7, pp. 1615-1630. Lukka, K. and Granlund, M. (1996 Cost Accounting in Finland: Current Practice and Trends of Development, The European Accounting Review, Vol. 5/1, pp. 1-28. Malmi, T. (1997 Towards explaining activity-based costing failure: accounting and control, in a decentralised organisation, Management Accounting Research, 8, pp. 459–480. Malmi, T. (1999 Activity- based costing diffusion across organizations: an explanatory empirical analysis of Finnish firms, Accounting Organizations and Society, 24, pp. 649-672. McGowan, A. S. and Klammer, T. P. (1997 Satisfaction with activity-based costing cost management implementation, Management Accounting Research, 9, pp. 217–237. Nicholls, B. (1992 ABC in the U.K -a status report, Management Accounting, May, pp 22-23. Saez-Torrecilla, A., Fernandez – Fernandez, A., Texeira – Quiros, J. and Vaquera-Mosquero, M., (1996 Management accounting in Spain: trends in thought and practice, in Bhimani, A. (ed. Management Accounting: European Perspectives, Oxford, Oxford University Press, p.p. 180-190. Scherrer, G. (1996 Management Accounting: a German perspective, in Bhimani, A. (ed. Management Accounting: European Perspectives, Oxford, Oxford University Press, p.p. 100-122. Sethi, A.K. and Sethi S. P. (1990 Flexibility in manufacturing: A survey International Journal of Flexible Manufacturing Systems, 2, pp. 289-328. Shields, M. (1995 An empirical analysis of firms‘ implementation experiences with activity -based costing, Journal of Management Accounting Research, 9, pp. 148–166. Shim, E. and Sudit, E. (1995 How manufactures price products, Management Accounting (U.K, February, pp. 37-39. Suarez, F. F., Cusumano, M. A. and Fine, C. H. (1995 An Empirical Study of Flexibility in Manufacturing, Sloan Management Review, Fall, pp. 25-32. Upton, D.M. (1995 Flexibility as process mobility: the management of plant capabilities for quick response manufacturing, Journal of Operations Management, 13, (3-4 , pp. 205–224. Vokurka, R. J. and O‘Leary-Kelly S. W. (2000 A review of empirical research on manufacturing flexibility, Journal of Operations Management, 18, pp. 485–501 96。
外文翻译--作为战略管理工具的作业成本法和经济 增加值的整合研究
外文原文THE RESEARCH OF INTEGRATED ACTIVITY-BASED COSTING AND ECONOMIC VALUE ADDED SYSTEM AS A STRATEGIC MANAGEMENT TOOLNarcyz RoztockiState University of New YorkABSTRACTThis paper describes a field study which examines the implementation of an integrated Activity-Based Costing and Economic Value Added System in two small manufacturing firms. The results of this study suggest that this integrated approach outperforms both traditional cost accounting and standard Activity-Based Costing methods. Furthermore, the findings from two small companies show that there liability of cost information obtained by this integrated system increases substantially when differences in capital usage exist. Factors that could create these differences in capital usage and lead to distorted cost information are discussed. Using actual data from the field study, possible distortions to product cost as a result of a homogenous capital cost allocation are also examined. Finally, the impact of this integrated approach on the decision-making、strategic planning and long-term business performance of the two participating companies is discussed.KEYWORDS Activity-Based Costing; Economic Value Added; strategic managementIntroductionIn today’s business environment, many m anufacturing companies are facing a fierce competition in domestic and global markets implementing strategic management tools, in order to increase their competitiveness. Activity-Based Costing (ABC) and Economic Value Added （EVA）are two such examples of these strategic management tools.Traditionally, ABC and Economic Value Added methods have been used separately. ABC has been used as a costing system, mainly to improve operating efficiency; while Economic Value Added has been used as a financial performance measure, mainly to improve financial efficiency. In recent years, some researchers have proposed that ABC should be combined with Economic Value Added to create an integrated costing and performance system(Hubbell, 1996a; Hubbell, 1996b; Cooper & Slagmulder, 1999; Roztocki & Needy, 1999c). The ABC componentof this integrated system would focus on operating expenses while the Economic Value Added component would focus on capital costs, however, this integrated strategic management system would be able to account for all costs incurred in the process of generating products、jobs or services.This paper describes a field study at two small manufacturing companies where three different costing systems (Traditional Cost Accounting, ABC, and the Integrated ABC-EVA System) were used to obtain product cost information. The results they yielded were compared. The main focus of this analysis was to identify factors that lead to distortions in product cost information in both the Traditional Cost Accounting (TCA) and common ABC systems and to demonstrate the reliability of product cost information in the Integrated ABC-EVA System.MethodologyA field study was chosen as the main research methodology. The field study was carried out in four major phases: system design、system implementation、data collection, and data analysis. The Managers were able to actively participate in each phase of the study.In preparation for the design phase, managers were familiarized with the Integrated ABC and EVA System. Presentations on combining ABC with Economic Value Added and examples of successful implementation in companies were given. Then, in the first phase, an Integrated ABC and EVA System was designed for each participating company.In the second phase, the individually tailored Integrated ABC-EVA Systems were implemented, alongside existing costing and accounting systems. During these initial phases, methodology developed by researchers from the University of Pittsburgh and the State University of New York at New Paltz was applied. (For more details about this methodology, which was developed in order to more efficiently implement the Integrated ABC-EVA System in a small business environment, an interested reader may refer to the cited articles.)In the third phase, data drawn from each costing system was collected from all participants and brought together with the researchers’ ongoing calculations.In the fourth phase, the collected data was analyzed. Using the step-by-step implementation methodology to perform their own calculations, the managers were able to verify the figures which we had recorded independently and to observe the agreement between our calculations and theirs. This “hands on” approach enabled the managers to better understand and appreciate the consistency of the system.The data analysis yielded individual findings for each company. These findings were thencompared in order to reach a conclusion about the value of the Integrated ABC-EVA System for manufacturing companies in general. The more specific objective of the data analysis was to investigate which factors may distort information provided by the TCA or ABC system when capital costs are not allocated or are allocated arbitrarily. Because factors such as diversity in production volume、product size、product complexity、material and setups often tend to distort cost information (Cooper, 1988), these factors are examined closely for possible capital allocation distortions.By tracing operating costs to cost objects, the ABC system has the ability to eliminate many of these distortions by using multiple (operating) cost drivers. However, because the ABC system does not take into account capital costs, it can be assumed that an arbitrary capital costs allocation may allow other distortions to occur. In addition, it can be assumed that since the standard ABC cost analysis only considers direct and operating costs, the managers who are forced to make their decisions based on operating profits alone, or who try to somehow arbitrarily allocate capital charges to cost objects will sometimes make wrong decisions.中文译文作为战略管理工具的作业成本法和经济增加值的整合研究Narcyz Roztocki纽约州立大学摘要本文针对两家小制造公司的作业成本法和经济增加值整合系统的应用进行案例分析。
作业成本法参考文献
作业成本法参考文献作业成本法在精确成本信息，改善经营过程，为资源决策、产品定价及组合决策提供完善的信息等方面，都受到了广泛的赞誉。
自20世纪90年代以来，世界上许多先进的公司已经实施作业成本法以改善原有的会计系统，增强企业的竞争力。
以下是作业成本法参考文献，供大家参考。
作业成本法参考文献一[1]雅侃。
施工企业在成本管理上需要和合力[]中国石油企业，2019,04104-106[2]周园园，刘树青。
战略成本管理框架下作业成本法应用思考[]中国总会计师，2019,0490-91[3]蔚利芝，樊燕萍。
基于大数据的制造业作业成本控制体系构建[]数学的实践与认识，2019,0763-69[4]袁雨顺。
作业成本法与目标成本法融合研究[]合作经济与科技，2019,07157-158[5]鞠金美。
作业成本计算中多成本动因的选择和合并研究[]北京交通大学，2019[6]张岚。
会计作业成本法的影响因素探析[]全国流通经济，2019,09105-106[7]国墨杰。
浅谈作业成本法在建设工程中的应用[]绿色环保建材，2019,03190+192[8]徐慧。
价值链视角下旅游高级酒店成本控制问题探讨[]财会通讯，2019,0887-89[9]侯静，郑国华，曹靖。
基于作业成本法的高铁客货运成本换算研究--以高铁客运线路为例[]物流工程与管理，2019,0328-31+37[10]张孟婷，吕凤雅。
关于我国企业成本控制问题的探讨[]河北企业，2019,0325-26[11]胡晓莱。
浅论作业成本法在有线电视行业的应用[]西部财会，2019,0328-30[12]李偲萌。
作业成本法原理及应用探讨[]当代经济，2019,0780-82[13]赵曼，丁丽萍。
基于作业成本法的羊成本核算研究[]现代经济信息，2019,05199+288[14]王雍君。
政府会计体系三分法与预算会计的优先完善[]会计之友，2019,042-5[15]汤有为，谢丽云，杨灵。
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The Journal of Applied Business Research – Second Quarter 2008 47. 48. 49. 50. 51.
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