基于作业的标准成本制度——传统成本管理的发展

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1、基于作业的标准成本制度——传统成本管理的发展准变得尤为重要。关于这部分，本文只是从资源分析的角度，对企业生产能力有一定的探讨，由于实践经验的缺乏，显得有些薄弱。另外，在案例分析方面，由于企业经营的复杂，各具特色，要设计一个涵盖整个企业成本管理的案例较为困难，故只是针对某个作业中心加以案例分析，缺乏代表性，需要在以后的工作实践中，继续探讨标准作业成本制度在企业整体应用的实践问题。【关键词】：标准作业资源标准成本制度作业成本法标准作业成本制度4AbstractABSTRACTThestandardcostingsy

2、stemWascriticizedbyJohnsonandKaplanintheirdissertation“RelevanceLost：TheRiseandFallofManagementAccountin旷，whichwaspublishedinHarvardBusinessSchoolPressin1987,tllcythoughtaccountinformationwhichisprovidedbythemodemcostsystemhasbeenlostitsrelevanceandcostingha

3、sbeenoutofcontr01．Theysuggestedbrand-newrevolutionofthecostingsystemisnecessarytoadaptthenewoperatingenVir0衄ent．whichhasbeenchangedtobemorecomplicatedandcompetitivebecauseofthediversityofcustomerdemands．ActivityBasedCostinghasbeenconsideredasnewmethodtoimpro

4、vetheaccuracyofcostinginformation．Infact,youcalldiscovertherelationbetweenobnsumptionofresourceandthecostofproductthroughactivity,whichconsnnlesresourceandisconsumedtoproduceproducts．AlthoughABChasitsobviousmerits，ithasn’tbeenadoptedwidelyinallovertheworldbe

5、causeoftheenormouscostofcollectingtherealtimecostinginformationofactivity．InviewofthedilemmaoftheobsolescenceofstandardcostingsystemandthehardnessofputtingABCintouse，Ithinkitisnecessarytoimprovetraditionalcostingsystemviewedwithactivity．Wecankeepusingthewide

6、rangeoffoundationofstandardcostingsystem，andestablishaseriesofrationalstandardsbasedonactivity．Inthisway,wecandecomposethetargetofenterpriseintoassignmentofeveryone,whichcanmotivatethestafftoworkactivelytodecreasecostandimproveadministrationeventually．Thedis

7、sertationisdividedintofiveparts雏follows．Firstly,theawkwardsituationofbothstandardcostingsystemandactivity-basedcostingispaidmoreattention．Secondly,wefindthattheamalgamationofstandardandactivity—basedtheoryisinevitablebyanalyzingtheirmeritsandshortcomings．Thi

8、rdly,andit’Sthemostimportantpartalso，tellingUShowtoamalgamateactivity—basedtheoryintostandardcostingsystem．Finallyitisnecessarytoevaluatetheapplicationfutureofthenewcostingsystem．whichis．messeno