作业成本法弥补传统成本会计的缺陷外文翻译.docx
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作业成本法弥补传统成本会计的缺陷外文翻译.docx
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作业成本法弥补传统成本会计的缺陷外文翻译
外文文献翻译译文
原文
Activity-BasedCostingandManagementSolutionstoTraditionalShortcomingsofCostAccounting
ABSTRACT:
Traditionalcostaccountinghasbeenonemain,widely-usedapproachtocostingbothinternallyandexternally.Thisgeneralledgersystemactsasthecompany’sthermometermeasuringthehealthandwealthoftheoverallbusiness.Theconventionalmethodologythoughcanonlysummarizethebusinessexpensesperthechartofaccounts(i.e.,labor,materialandother).Asaresult,thecompanylackstheabilitytoevaluatetheinternalefficiency,qualityandprofitabilityperproductorserviceline.Asaresult,thecompanylackstheabilitytoevaluatetheinternalefficiency,qualityandprofitabilityperproductorserviceline.TheABC/Mapproachrecords,summarizesandreportsthespendingintocostsofactivitiesorprocessesandeventuallyassociatedtoeachproduct,serviceandcustomers.“Unliketraditionalaccountingreportsthatmakemanagersreacttobybeinghappyorsad,ABC/Mdatamakesthemsmarter”[3].
KEYWORDS:
Accounting,budgeting,cost,estimating,forecasting,life-cycle,andplanning
Traditionallyqualitycostaccountinghasbeenbasedonallocatingasubjectiveorcalculatedrangeofindirectexpensestodirectcosts.Becauseoftheincreaseofindirectandoverheadexpensesinrecentdecades,theconventionalcostingmethodhasbecomeineffectiveforqualitypractitionersandmanagers.
Toillustrate,oneproductorservicelinemayrequiremoreresourcesortimethananother.Butbecausethecostofindirectcostsarebasedonafixedpercentageofdirectcosts(i.e.,laborandmaterials),theoverheadexpensesaremisrepresentedorrecognizedcorrectlytothefinalproductsorservices.
Withtheconventionalmeanstocostaccountingandcostofquality,itisverydifficulttoidentifyifsuchproductorservicenisprofitableandproducedviaqualityprocessesorwithlesswastes[14].
Theconceptofactivity-basedcostingandmanagement(ABC/M)wasintroducedintheUS,initiallyinthemanufacturingsectorduring1970sand1980s.RobinCooperandRobertKaplanbroughttheABC/MconcepttolightandpublishedthebodyofknowledgeintheHarvardBusinessReviewin1988.CooperandKaplandefinedtheABC/Mmethodas“anapproachtosolvetheproblemsoftraditionalcostmanagementsystems;”thatis,theconventionalcostaccountingsystemsareoftenunabletoidentifycorrectlythetruecostsofprocesses.Consequently,managementandqualityprofessionalsareunabletomakesounddecisionsormakedecisionsbasedonthemisrepresenteddata[14].
Ontheotherhand,theactivity-basedcostingandmanagementapproachobjectivelyassignscostsbasedonthe“costandeffectrelationships.”Thecostofactivityisidentifiedandallocatedtoeachproductorserviceifandonlyiftheproductorserviceusestheactivity.Andin1987,RobertKaplanandW.Brunspublishedintheirbook,AccountingandManagement:
FieldStudyPerspective,theABCbodyofknowledgewiththeinitialfocusonmanufacturingwheretechnologyandproductivityimprovementhavereducedthedirectcostsandincreasedindirectandoverheadexpenses[14].
StatementoftheProblem
Intoday’sglobalcompetition,qualitypractitionersandmanagementcannotaffordtheriskofmakingdecisionsbasedoninaccurateorincompletedataprovidedbythetraditionalaccountingledgersystems.Theintroductionandexposureofmodernapproachtoqualityandaccountingcostisnecessaryandapplicableinbothmanufacturingproductsandservicedelivery.
PurposeoftheStudy
Thethesisworkwillguidethequalitypractitionersanddecisionmakersthroughtheunique,moreeffectiveapproachindefiningtruecostsinthecross-functionalprocesses.Thisincludesthereviewoftheactivity-basedcostingandmanagementapproachandapplicationwithinthetotalqualitymanagementframework.Furthermore,ABC/Mwillbeincorporateasthequalitysolutiontoconventionalcostaccountingsystemviatheconceptsoflean,costofqualityandforecastingandbudgeting.Throughthestudy,thequalityprofessionalsandaudiencescangainandwillbeabletoexpandtheirperspectivesandrolesincostdriversandallocationforprocesscostcontrolandimprovementopportunities.
LimitationsoftheStudy
Thethesiseffortislimitedtothestudyofbothtraditionalandactivity-basedapproachestotruecostsformanagementandqualityprofessionalstomeasureexistingqualityandeffectivenessandmakesounddecisionsandforwithinthecompany,organizationordepartment.Thereviewandanyrecommendationofthequalitycostapproachandsystemwillnotdisplacetheconventionalcostaccountingmethodinanymeanorcapacity,asthegeneralledgersystemisthesole,standardtoolandcommunicationinstrumentwidelyacceptedamongcompanies.
DefinitionofTerms
AACEInternationalistheAssociationfortheAdvancementofCostEngineeringInternational.
AACEInternationalisthelargest,industry-independentprofessionalsocietyservingtheentirespectrumofcostmanagementprofessionals,includingcostestimators,engineers,schedulers,projectmanagersandprojectcontrols.AACEInternationalhasover7,000membersfrom78countriesaroundtheworld.MoredetailsandinformationaboutAACEInternationalcanbeobtainedviawww.aacei.org.
•Activityisanelementofworktobeperformedtocompleteaproject;itisprocessoroperationrequiringtimeandassociatedresources.
•Activity-basedcosting(ABC)isatotalqualitymanagementtoolforcostandperformancemeasurementofactivities,resources,andcostobject(i.e.,productsandservices).ABCisalsoknownasthe“horizontal”orcrossfunctionalcostviewandcanprovidefact-basedinsightintothespendingandprofitabilityofproducts,services,customers,districts,distributionlines,andetc.
•Activity-basedmanagement(ABM)isatotalqualitymanagementdisciplineonthemanagementofprocessimprovementactivitiestolowerthecostwithinanorganization.ABMincludessuchactivitiesascostdriveranalysis,performancemeasurementandprocessimprovementopportunities.
•Costistheamountmeasuredinmoneyinconsiderationofgoodsorservices.Costsmayincludecashexpended,liabilityincurred,andresources(i.e.time,humanandcapital).“Costisoneofthethreefundamentalattributesassociatedwithperforminganactivityortheacquisitionofanasset.Thereareprice(cost),features(performance),andavailability(schedule)”[9].
•CostEstimatingisthecollectionofactivitiestopredictthecostofrequiredresourcesorquantitytocreateordeliveratangibleorintangibleasset.
•CostForecastingisverysimilartocostestimatingprocess.Akeydifferentbetweencostforecastandcostestimateisthatcostestimateiscalculatedforthefutureactivitieswhilethecostforecastisapredictionofthecosttooratcompletionofanyoutstandingcostelementsrequiredtocreateanasset.
•CostofConformanceisthecostofpreventionandappraisalactivitiestomeetpre-setstandardsorcustomers’requirements.
•CostofNonconformanceisthecostofinternalorexternalfailures.Also,seeexternalandinternalfailurecosts.
•Costtrendingisestimatedbasedonthehistoricalcostinformationcollectedfromtheexperienceactualoverapredeterminedduration.Thiscosttrendinformationfocusesonhowbudgetsandexpenditureswillbeimpactedrelativetothephysicalaccomplishmentorearnedvalue.
•EssentialActivitiesrefertoeithervalue-addingornonvalue-addingtasksthatarerequiredtobeperformedinaprocess(oracollectionofactivities)toachievearesultingvalue(productorservice)thatcustomersdesired.
•ExternalFailureCostsareexpensesfromproductsorservicesfailingtoconformtopre-setstandardsorcustomers’needs.Thesecostsoccuraftertheproductorservicedeliverytothecustomer.Examplesofexternalfailurecostsincludewarrantyexpenses,liabil-ityclaims,legalexposure,replacementcosts,andcomplaintandlostofcustomerloyalty.
•VariableCostsarecostelementsrequiredinanacquisitionofatangibleorintangibleassetdependentlyofthevolumeofworkeffortsoroutputs.Examplesofvariablecostsincludematerialandproductionlaborcosts,productionutilityexpensesandvolume-basedroyaltyfees.
METHODOLOGY
Today’straditionalcostaccountingsystemsupportsenterprise-widefinancialreportingandmeasurethehealthofthebusiness.However,thisconventionalapproachtocostissomewhatlittlevaluetoqualitypractitionersanddecisionmakersintheareasofcostallocationinavaluestream;costofqualityorpoorqualityintheenterprise;andforecastingorbudgetingforquality.
Thisthesisstudywillprovetheactivity-basedcostingandmanagementisthequalitytoolandsolutiontoqualitycostshortcomingsofthestandardaccountingworkintheareaoftotalqualitymanagement.ThisincludestheintroductiontotheconceptofABC/M;itssignificanceinhorizontalcostingapproachinthevaluestream;ABC/Mtoidentifyandreducecostofquality(COQ);andbudgetingandforecastingeffortsviaactivity-basedmodel[10].
Thisarticlewillintroducethequalityprofessionalsanddecisionmakersthedifferentapproachtodefiningtruecostsinthecross-functionalprocesses.Thisincludesthestudyandtheapplicationoftheactivity-basedcostingandmanagementapproachwithinthetotalqualitymanagementframeworkintoday’sglobalcompetition.Inaddition,ABC/Mwillbeprovenasthequalitysolutiontoconventionalcostaccountingsystemviatheconceptsoflean,costofqualityandforecastingandbudgeting.Thequalitypractitionerswillgainandbeabletoexpandtheirperspectivesandrolesincostdriversandallocationforprocesscostcontroland
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- 作业 成本 弥补 传统 成本会计 缺陷 外文 翻译