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1、COSTCONTROLRogerJ.AbiNaderReferenceforBusiness,EncyclopediaofBusiness,2nded.Costcontrol,alsoknownascostmanagementorcostcontainment,isabroadsetofcostaccountingmethodsandmanagementtechniqueswiththecommongoalofimprovingbusinesscost-efficiencybyreducingcosts,oratl
2、eastrestrictingtheirrateofgrowth.Businessesusecostcontrolmethodstomonitor,evaluate,andultimatelyenhancetheefficiencyofspecificareas,suchasdepartments,divisions,orproductlines,withintheiroperations.CooperandKaplanin1987inanarticleentitlednhowcostaccountingsyste
3、maticallydistortsproductcostsnarticleforthefirsttimeputforwardthetheoryofncostdrivers"(costdriver,costofdrivingfactor)ofthatcost,inessence,isafunctionofavarietyofindependentorinteractionoffactors(independentvariable)worktogethertodrivetheresults.Sowhatexactlyi
4、swhatfactorsdrivethecostorthecostofmotivewhich?Traditionally,thevolumeofbusiness(suchasyield)astheonlycostdriver(independentvariable),atleastthatitscostallocationplaysadecisiveroleinrestrictingaside,regardlessofotherfactors(motivation).Inaccordancewiththefullc
5、ostofthiscostdriver,theenterpriseisdividedintovariablecostsandfixedcostsofthetwocategories.Basedonthisunderstanding,suchastheamountofprincipalandinterestanalysisanddependentontheproductionofflexiblebudgeting,costmanagementinthespecificapplication.Althoughthism
6、aywellbeaneffectivecostmanagementideas.However,thebusinessvolumeisnottheonlyfactorofthedrivecost.InaccordancewiththeCooperandKaplan's"successfulaction11theory,costdriverscanbesummarizedintofivecategories:numberofmotives,batchmotivation,productmotivation,proces
7、singmotivation,factoriesmotivation.Fromthisperspective,weshouldbeonthebasisofanalysisofvariouscostdrivers,openingupandfindingnewwaystocontrolcosts.Forexample,accordingtotheactivity-basedcosting(ABCmethod-ActivityBasedCosting)analysisofcostdrivers,thecostofdoin
8、gbusinesscanbedividedintothegroundsofthevolumeofbusinessmotivationdrivenbyshort-termvariablecosts(suchasdirectmaterials,directlabor,etc.)andbytheamountofworkmotivationdrivelong-ter
