ABC的基于活动的成本核算[文献翻译]

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1、原文：TheABCsofActivity-BasedCostingMostsuccessfulelectricaldistributorshaveafirmhandleonrevenuesourcesanddirectcosts,butmanydon'thaveagoodgriponhowtheproductstheydistributeandthecustomerstheyserveconsumesupportservicesandcontributetootherindirectcosts.Withoutdetailedvisibilityintosales,lo

2、gistics,fulfillmentandadministrativeexpenses,it'sdifficulttomeasurethefinancialperformanceofindividualproductsandcustomersortomakeinformeddecisionsthatreduceoverallcostsandoptimizeprofitability.Traditionalcostaccountinghasbeencriticizedforcostdistortionandlackofrelevanceduringthelast20y

3、ears(JohnsonandKaplan1987).Anewcostingmethod,activitybasedcosting(ABC),wasdevelopedandhasbeenadvocatedasameansofovercomingthesystematicdistortionsoftraditionalcostaccountingandforbringingrelevancebacktomanagerialaccounting.Atraditionalsystemreportswhatmoneyisspentonandbywhom,butfailstor

4、eportthecostofactivitiesandprocesses(Miller1996).Manyorganizationsincludingpetroleumandsemiconductorcompaniesinthemanufacturingindustryhaveadoptedthenewcostingmethod.Leanconstructioncomesfromrecognizingthelimitationsofcurrentprojectmanagementandapplyingnewproductionmanagementcalled“lean

5、production”totheconstructionindustry.Koskela(1992)critiquedconstructionprojectmanagementinthatthetraditionalconstructionprojectmanagementmodelsconstructionasaseriesofconversion(value-adding)activitieswhilenewproductionphilosophyimprovescompetitivenessbyidentifyingandeliminatingwaste(non

6、value-adding)activities.Heclaimedthattheconstructionindustryshouldadoptanewproductionphilosophy.Itisanoriginofleanconstruction.Traditionalprojectmanagementisderivedfromanactivity-centered3approach,whichaimstooptimisetheprojectactivitybyactivityassumingcustomervalueisidentifiedinadesignp

7、hase(Howell1999).Thefocusonactivitiesconcealsthewastegeneratedbetweenconnectedactivitiesbytheunpredictablereleaseofworkandthearrivalofneededresources(Koskela19992).Thepurposeoftraditionalprojectcontrolistominimizethenegativevariancefrompreestablished(contracted)budgetsandschedu