作业成本法在制造业中的运用及利弊[外文翻译]

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1、外文翻译UtilizationofActivity-BasedCostingSysteminManufacturingIndustries–Methodology,BenefitsandLimitationsMaterialSource:InternationalReviewofBusinessResearchPapersAuthor:BorisPopshopIntroductionThedifficultyinherentinchoosingaproperandaccurateproductcostingmethodformanu

2、facturingenterpriseshasbeenwidelydiscussedbyacademicsandpractitioners.Theimportantlimitationoftraditional(absorption)costingmethodshadbeendeeplydiscussedalongwithadvantagesofothercostingmethodasVariableCostingorActivity-BasedCosting(ABC).Despitethefactthatissuesrelatin

3、gtoABChavebeenwidelydiscussedbyresearchersandpractitionersinthepasttenyears,thismodernconceptstilllacksgeneralrulesgoverningbothmethodologyandcostallocationprinciples.Lookingback,theconceptofActivity-BasedCostinghasbeenconsideredasophisticatedmethodofcostcalculationsin

4、cetheearly1980s.TheABCmethodwasoriginallydesignedasasolutiontothelimitationsoftraditionalcostingmethods.Theproblemsrelatingtothesetraditionalcostingmethodshadbeendiscussedwiththeneedforimprovementinthequalityofcostingsystemsactuallyutilizedinpractice.However,onechallen

5、gefacedwhencarryingoutthecostallocationprocedureinABCliesinthemannerinwhichthemethodologyisapplied.WhenallocatingcostsinadherencetoABCprinciples,theuserofthesystemalsohastostrictlyfollowtheindividualstepswithintheimplementationmethodology,whereclearlydefinedallocationp

6、roceduresandothermethodicalactsareperformed.ThisresearchstudyhasnoambitionstojudgetheexpediencyoftheABCsystemforrecentorfutureusers.Infact,theaimofthispaperistodefinitivelyexplainthenecessarystepstoapplyABC,aswellastoclarifyproceduresforactivityoutputmeasurementandcost

7、assignment.ThepaperalsodescribesthebenefitsandlimitationofABCimplementationinmanufacturingindustries.1.Literaturereview1.1TheABCconceptwasdesignedasamethodwhicheliminatestheshortagesofthetraditionallyusedabsorptioncostingmethods.Traditionalcostingtechniqueswereusedfort

8、hepurposesofoverheadcostallocationduringthe20thcentury.Thesearebasedonsimplifiedproceduresusingprinciplesofaverages.I