作业成本管理的应用【外文翻译】

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1、原文Applicationofactivity-basedcostmanagementFAILUREOFTRADITIONALCOSTACCOUNTINGMETHODSIntheearly1960s,PeterDruckernotedthatbecausetraditionalcostaccountingsystemsdonotexaminecostofworkactivities(transactions),theycannotaccuratelyrevealthetruecostofproducts(Druc

2、ker55-56).Hisconcern:Managersweremakingdecisionsaboutproductcostsusinginaccuratecostaccountingdata.Recently,costaccountingresearchershavedemonstratedthattraditionalmanagerialaccountingsystemsfailtoprovideaccurateproductandservicecostdata(JohnsonandKaplan1-3).

3、Theyhavefoundthattraditionalaccountingpracticesandsystemsprovide"managerialaccountinginformation[that]istoolate,tooaggregatedandtoodistortedtoberelevantformanagers'planningandcontroldecisions"Morethan20yearslater,Drucker'sobservationswereprovedcorrect.Because

4、safetymustcompetewithotheroverheadfunctionsforanevershrinkingpooloffunds,safetymanagersmustunderstandwhatfactorsaffectcostsoftheirworkactivities,productsandservices.Onlywithsuchunderstandingcanthesecostsbecontrolled.Asnoted,however,existingcostaccountingsyste

5、msdonotprovidethedetailedquantitativecostdataandbusinessprocessinformationthatsafetymanagersneed.Withoutsuchdata,theydonotknowwheretofocusdecisionmakingeffortsinordertobecomemorecostcompetitive.ABCMisanemergingcost-managementtoolthatcanbeusedtoquantifythecost

6、ofsafetyworkactivitiesandthecostofdevelopinganddeliveringsafetyproductsandservices.ACTIVITY-BASEDCOSTMANAGEMENTABCMevolvedfromcostaccountingchangespioneeredinthemanufacturingindustry.Itisacost-managementsysteminwhichcostsareassignedtotheproductorservicethatca

7、usedtheworkactivitytransactiontooccur.Workactivitytransactionsarethefocusbecausethecausesofoverheadcostshaveincreasinglybecomelogisticaltransactions(schedulingmaterialmovements,productionrunsandcustomershipments)andinformationexchangetransactions(productandpr

8、ocess-related,quality,accountingandsafety)(MillerandVollman144,146).ABCMisakeybusinessandcostmanagementdevelopmentbecausecostsaretraceddirectlytotheproductsthatusetheactivitiesandtherebyg