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1、外文文献翻译译文原文Activity-BasedCostingandManagementSolutionstoTraditionalShortcomingsofCostAccountingABSTRACT:Traditionalcostaccountinghasbeenonemain,widely-usedapproachtocostingbothinternallyandexternally.Thisgeneralledgersystemactsasthecompany’sthermometermeasurin
2、gthehealthandwealthoftheoverallbusiness.Theconventionalmethodologythoughcanonlysummarizethebusinessexpensesperthechartofaccounts(i.e.,labor,materialandother).Asaresult,thecompanylackstheabilitytoevaluatetheinternalefficiency,qualityandprofitabilityperproducto
3、rserviceline.Asaresult,thecompanylackstheabilitytoevaluatetheinternalefficiency,qualityandprofitabilityperproductorserviceline.TheABC/Mapproachrecords,summarizesandreportsthespendingintocostsofactivitiesorprocessesandeventuallyassociatedtoeachproduct,servicea
4、ndcustomers.“Unliketraditionalaccountingreportsthatmakemanagersreacttobybeinghappyorsad,ABC/Mdatamakesthemsmarter”[3].KEYWORDS:Accounting,budgeting,cost,estimating,forecasting,life-cycle,andplanningTraditionallyqualitycostaccountinghasbeenbasedonallocatingasu
5、bjectiveorcalculatedrangeofindirectexpensestodirectcosts.Becauseoftheincreaseofindirectandoverheadexpensesinrecentdecades,theconventionalcostingmethodhasbecomeineffectiveforqualitypractitionersandmanagers.Toillustrate,oneproductorservicelinemayrequiremorereso
6、urcesortimethananother.Butbecausethecostofindirectcostsarebasedonafixedpercentageofdirectcosts(i.e.,laborandmaterials),theoverheadexpensesaremisrepresentedorrecognizedcorrectlytothefinalproductsorservices.Withtheconventionalmeanstocostaccountingandcostofquali
7、ty,itisverydifficulttoidentifyifsuchproductorservicenisprofitableandproducedviaqualityprocessesorwithlesswastes[14].Theconceptofactivity-basedcostingandmanagement(ABC/M)wasintroducedintheUS,initiallyinthemanufacturingsectorduring1970sand1980s.RobinCooperandRo
8、bertKaplanbroughttheABC/MconcepttolightandpublishedthebodyofknowledgeintheHarvardBusinessReviewin1988.CooperandKaplandefinedtheABC/Mmethodas“anapproachtosolvetheproblemsoftraditionalcostm
