1-activity based cost accounting
管理会计选择题
管理会计Chapter11. How is management accountable to the owners of the company?A. Providing goods and services at a r easonable priceB. Providing a safe work environmentC. Making loan paymentsD. Providing a return on investments2.Indicate whether the following are characteristics of financial accounting (F) or management accounting (M).Primary users are investors and stakeholders FThe focus is on relevance of the information and looking towards the future MConcern exists on how information affects employees MRules are prescribed by Generally Accepted Accounting Principles (GAAP) FReports are usually summarized and prepared on a quarterly or annual basis F3. Which of the following is NOT a current business trendA. A shift to a product-based economyB. Global competitionC. Just-in-time managementD. Total quality management4. Identify the following as product or period costs for a merchandiser:Cost of inventory items productAdvertising periodSalaries periodFreight-in productDelivery expense period5. Which of the following is an inventory account of a manufacturing company?A. Direct materialsB. Work in processC. Finished goodsD. All of the above6. Which of the following is an indirect cost of a manufacturer?A. Direct materialB. Direct laborC. Manufacturing overheadD. All of the above8. Which inventory account is used to compute Cost of goods sold for a manufacturer?A. Direct materialsB. Work in processC. Finished goodsD. Merchandise inventory9. What is the difference between“total manufacturing costs incurred”and“cost of goods manufactured”?A. The change in Work in process inventory.B. Total manufacturing costs does not include manufacturing overhead.C. Cost of goods manufactured only includes direct costs.D. There is no difference.10. Which of the following is a required ethical standard of the Institute of Management Accountants?A. Maximization of profitB. ProductivityC. EfficiencyD. Integrity答案：1.D 3.A 5.D 6.C 8.C 8.A 10.D1. Activity-based costing:A. determines a cost driver for each production activity.B. is less accurate than using a predetermined overhead application rate.C. is less common in a competitive business environment.D. is all of the above.2. Under ABC, which of the following would be a reasonable cost driver for materials handling?A. Direct labor hoursB. Machine hoursC. Number of partsD. Square feet of warehouse3. What types of decisions are made with activity-based management?A. PricingB. Product mixC. Cost cuttingD. All of the above4. This method of pricing begins with the amount customers are willing to pay and subtracts desired profit to determine the desired cost.A. Traditional costingB. Target pricingC. Market-based costingD. Price profit analysis5. Which of the following is NOT a characteristic of just-in-time (JIT) production?A. Small quantity of materials on handB. Machines and workers grouped in “cells”C. Strong relationship with suppliersD. Minimization of lost sales6. What is unique about accounting for product costs in a JIT system?A. Costs aren’t recorded until the goods are complete.B. Manufacturing overhead is not allocated to goods.C. Cost of goods sold is an estimate.D. A ll of the above are true.7. Continuous improvement is an essential piece of which management approach?A. Profit maximizationB. Total quality managementC. Autocratic approachD. Efficiency model8. Which of the following of the four quality costs is likely to be the most expensive?A. PreventionB. AppraisalC. Internal failureD. E xternal failure9. Product testing is an example of which quality cost?A. PreventionB. AppraisalC. Internal failureD. External failure10. Training personnel is an example of which quality cost?A. PreventionB. AppraisalC. Internal failureD. External failure1.A2.C3.D4.B5.D6.A7.B8.D9.B 10.A1. Which of the following is most likely a variable cost?A. Factory rentB. Property taxesC. DepreciationD. Sales commissions2. This type of cost per unit remains constant, while the total cost increases with activity.A. VariableB. FixedC. MixedD. Semi-variable3. This type of unit cost decreases with activity, but the total cost remains constant.A. VariableB. FixedC. MixedD. Semi-variable4. Which of the following would most likely be a mixed cost?A. Direct laborB. Straight-line depreciationC. UtilitiesD. Office salaries5. The simplest method to split a mixed cost into its fixed and variable components is called:A. fixed-variable separation.B. high-low method.C. multiple regression.D. breakeven analysis.6. Which of the following is an assumption of CVP analysis?A. Costs can be classified as either fixed or variable.B. V olume is the only factor that impacts costs.C. Fixed costs don’t change.D. A ll of the above are true.7. The sales level where net income equals zero is called:A. the break even point.B. zero sum sales.C. net loss.D. deficit earnings.8. Excess sales over breakeven sales is referred to as:A. absorption potential.B. margin of safety.C. margin of error.D. contribution margin.9. An increase in total fixed costs would:A. increase contribution margin and increase the break even point.B. increase the break even point only.C. increase contribution margin and decrease the break even point.D. decrease contribution margin and increase the break even point.10. Contribution margin equals:A. sales –variable costs.B. sales –fixed costs.C. fixed costs –variable costs.D. sales –variable costs –fixed costs1.D2.A3.B4.C5.B6.D7.A8.B9.B 10.A1. Which approach assigns both variable and fixed manufacturing costs to products?A. Absorption costinB. Variable costingC. Neither absorption nor variable costingD. Both absorption and variable costing2. Which approach assigns variable manufacturing costs to products?A. Absorption costingB. Variable costingC. Neither absorption nor variable costingD. Both absorption and variable costing3. Sales revenue minus Cost of goods sold equals?A. Contribution marginB. Operating incomeC. Gross profitD. Product profit4. Sales revenue minus Variable cost of goods sold equals?A. Product profitB. Gross profitC. Contribution marginD. Operating income5. Assuming no beginning inventory, if production is greater than sales, which of the following is TRUE?A. Ending inventory would be lowest under absorption costingB. Ending inventory would be highest under variable costingC. Operating income would be highest under variable costingD. Operating income would be highest under absorption costing6.Add-it-up Co. has variable manufacturing costs of $20 per calculator and fixed manufacturing costs of $100,000.Add-it-up produced 10,000 calculators in June and sold 9,000. What is Add-it-up’s COGS using absorption costing?A. $300,000B. $270,000C. $280,000D. $180,0007. Add-it-up Co. has variable manufacturing costs of $20 per calculator and fixed manufacturing costs of $100,000.Add-it-up produced 10,000 calculators in June and sold 9,000. What is Add-it-up’s COGS using variable costing?A. $300,000B. $270,000C. $280,000D. $180,0008. Add-it-up Co. has variable manufacturing costs of $20 per calculator and fixed manufacturing costs of $100,000.Add-it-up produced 10,000 calculators in June and sold 9,000. What is Add-it-up’s ending inventory using absorption costing?A. $0B. $31,110C. $30,000D. $20,0009. Add-it-up Co. has variable manufacturing costs of $20 per calculator and fixed manufacturing costs of $100,000.Add-it-up produced 10,000 calculators in June and sold 9,000. What is Add-it-up’s ending inventory using variable costing?A. $0B. $31,110C. $30,000D. $20,00010. Which statement is most correct?A. GAAP requires absorption costing.B. Absorption costing is more in-line with JIT inventories.C. Variable costing is preferred by financial accountants.D. Variable costing allows “hiding”of costs in inventory.1.A2.D3.C4.C5.D6.B7.D8.C 9,.D 10.A1. Which of the following is NOT a benefit of budgeting?A. It forces managers to plan.B. It promotes communication.C. It provides a benchmark.D. It guarantees profitability.2. Which budget is considered the cornerstone of the master budget?A. The sales budgetB. The production budgetC. The capital expenditures budgetD. The cash budget3. Which of the following is the correct order to calculate budgeted production?A. Beginning inventory + Production–Ending inventoryB. Budgeted sales+ Ending inventory –Beginning inventoryC. Ending inventory –Budgeted sales+ Beginning inventoryD. Budgeted sales + Beginning inventory + Ending inventory4. Which budgets make up the financial budget?A. Cash budgetB. Budgeted balance sheetC. Budgeted income statementD. All of the above5. Which of the following is correct?A. The direct labor budget is prepared before the production budget.B. The direct materials budget is prepared after the ending finished goods inventory budget.C. The production budget is prepared before the manufacturing overhead budget.D. None of the above are correct.6. A company plans to sell 1,000 CD players in June and 2,000 in July, with an average sales price of $20. They collect 30% in the month of sale and 70% in the month following the sale. How much cash is collected from customers in July?A. $26,000B. $14,000C. $28,000D. $ 6,0007. A company’s direct materials budget shows $50,000 in direct materials purchases for April and $60,000 for May. The company pays 60% in the month of purchase and 40% in the month following the sale. How much were cash payments for direct materials in May?A. $56,000B. $54,000C. $66,000D. $30,0008. Which of the following will NEVER appear on a cash budget?A. R ent paidB. DepreciationC. C ash paid for manufacturing overheadD. Advertising paid9. The budgeted income statement shows:A. b udgeted cost of goods sold.B. c ash payments for direct materials.C. c ash payments for dividends.D. a ll of the above.10. Sensitivity analysis:A. a llows managers to perform what-for analysis.B. a llows managers to predict stock markets.C. i s a function performed by the human resource department.D. i s none of the above.1.D2.A3.B4.D5.C6.A7.A8.B9.A 10.D1. A flexible budget:A. is prepared for different activity levels.B. separates variable costs from fixed costs.C. shows variances as favorable or unfavorable.D. is all of the above.2. If the flexible budget sales amount is greater than the amount on the master (static) budget, the result is a(n):A. f avorable sales volume variance.B. u nfavorable sales volume variance.C. f avorable flexible budget variance.D. u nfavorable flexible budget variance.3. If a company was trying to improve its labor quantity variance, it would:A. consider pay rates.B. eliminate fringe benefits.C. use time-and-motion studies.D. do all of the above.4. Over which variance do production managers have the least control?A. Direct material quantity varianceB. Direct materials price varianceC. Direct labor quantity varianceD. Direct labor price variance9. Which overhead variance shows how well managers controlled overhead costs?A. T otal overhead varianceB. O verhead flexible budget varianceC. O verhead production volume varianceD. O verhead price variance10. When a company uses a standard cost accounting system, for which amount is the Materials inventory account debited w hen purchases are made?A. S tandard quantity x standard priceB. A ctual quantity x actual priceC. S tandard quantity x actual priceD. A ctual quantity x standard price11. In a standard costing income, how would an unfavorable labor price variance affect Cost of goods sold?A. I ncreaseB. D ecreaseC. N o effect1.D2.A3.C4.D 9.B 10.D 11.A1. Which of following is NOT a service department?A. PayrollB. Physical PlantC. Graphic ServicesD. DVD Profit Center2. A Service department:A. usually generates no revenues.B. provides repairs for customers.C. allocates revenues to shared resources.D. does all of the above.3. Which of the following would be the best choice for allocating shared facilities costs?A. Relative operating expensesB. Number of hours of useC. Number of employeesD. None of the above4. Which allocation base may a company use if cost data are not available or are too costly to collect?A. Relative amount of revenueB. Relative amount of operating incomeC. Neither A nor BD. Either A or B5. Tool Warehouse’s payroll division services the wrench and the hammer departments. The wrench department has 4 employees and the hammer department has 6 employees. The payroll division incurred $10,000 in costs. How much shared payroll cost will be allocated if costs are shared based on number of employees?A. $4,000 to the hammer departmentB. $4,000 to the wrench departmentC. $6,000 to the wrench departmentD. $10,000 to the wrench department6. Tool Warehouse’s payroll division services the wrench and the hammer departments. The wrench department has 35 and the hammer department has 65 employee requests per month. The payroll division incurred $10,000 in costs. How much shared payroll cost will be allocated if costs are shared based on number of requests?A. $6,500 to the hammer departmentB. $6,500 to the wrench departmentC. $3,500 to the hammer departmentD. $10,000 to the hammer department7. Which of the following is a system for evaluating the performance of a manager of a cost, revenue, profit, or investment center?A. B udget accountingB. Responsibility accountingC. V ariance accountingD. None of the above8. The manager of this type of responsibility center focuses on increasing sales revenue and controlling costs. This is a(n):A. c ost center.B. revenue center.C. profit center.D. investment center9. The type of responsibility center that primarily focuses on keeping expenses down isa(n):A. c ost center.B. revenue center.C. profit center.D. investment center.10. The manager of this type of responsibility center has a goal of increasing economicvalue added. This is a(n):A. c ost center.B. revenue center.C. profit center.D. investment center1.D2.A3.B4.D5.B6.A7.B8.C9.A 10.DChapter 101. Costs that cannot be changed because they occurred in the past are called:A. relevant costs.B. sunk costs.C. fixed costs.D. variable costs.2. Which qualitative characteristic should managers consider as relevant?A. Impact on employee moraleB. Customer relationsC. Impact on qualityD. All of the above3. When should a special sales order be accepted?A. If the reduced price covers all costs to make the productB. If the reduced price covers all fixed costs allocated to the productC. If the reduced price covers all the variable costsD. In all cases when there is excess capacity4. Which of the following is a characteristic of a price-setter?A. Unique productsB. Intense competitionC. Target pricing approachD. All of the above5. The pricing method that begins with the sales price and subtracts the desired profit is called:A. cost-plus pricing.B. target pricing.C. sales less profit pricing.D. p rofit-focused pricing.6. Which of the following is NOT a factor in deciding whether to drop a product?A. Negative contribution marginB. Impact on sales of other productsC. Unavoidable fixed costsD. Use of freed capacity7. Which of the following is a constraint of a manufacturer?A. Labor hoursB. Machine hoursC. Available materialsD. All of the above8. The decision rule on outsourcing states that a company should outsource if:A. the incremental cost of making the product exceeds the cost to outsource.B. the incremental cost of making the product is less than the cost to outsource.C. fixed costs are unaffected by outsourcing.D. the contribution margin of the product is positive.9. A company decides against outsourcing a product. If it had outsourced, the freed capacity could have been used to earn revenue. This is an example of a(n):A. sunk cost.B. o pportunity cost.C. unavoidable fixed cost.D. irrelevant cost.10. Which of the following is a consideration when deciding whether to sell a product “as is”or process it further?A. The cost of processing furtherB. The pricing model emphasizedC. Unavoidable fixed costs incurredD. All of the above1.A2.D3.C4.A5.B6.C7.D8.A9.B 10.AChapter 111. Which of the following decisions would NOT fall under capital budgeting?A. Purchasing new equipmentB. Building a new facilityC. Buying a short-term investmentD. Automating production2. When estimating future cash inflows from a capital investment, which of the following are included?A. Future cash revenue generatedB. Future savings in operating costsC. Future residual valueD. All of the above3. The decision rule regarding the payback period states that the:A. shorter the payback period, the more attractive the investment.B. longer the payback period, the more attractive the investment.C. payback period should exceed the asset’s life.D. payback period should be compared to the internal rate of return.4. A criticism of the payback period is that it:A. uses operating income instead of cash flows.B. focuses only on the time value of money.C. de-emphasizes risk of assets with longer lives.D. ignores cash flows after the payback period.5. The unique element of the accounting rate of return method is:A. its focus on operating income instead of cash flows.B. its use of time value of money.C. that it ignores cash flows later in the asset’s life.D. that it generates a unique rate of return.6. You want to invest in an account today that earns 10% interest, so that you can have a $10,000 down payment(分期付款中的头期款on a home in five years. The formula used to compute the amount to invest is:A. PV factor (i = 10%, n = 5) x $10,000.B. Annuity PV factor (i = 10%, n = 5) x $10,000.C. FV factor (i = 10%, n = 5) x $10,000.D. Annuity FV factor (i = 10%, n = 5) x $10,000.7. What factor affects the time value of money?A. Principal –the amount of the investedB. Interest rateC. Time amount is investedD. All of the above8. Which of the following capital budgeting methods uses the time value of money?A. P ayback periodB. Accounting rate of returnC. Internal rate of returnD. All of the above9. The profitability index would most likely be used with which of the following capital budgeting methods?A. P ayback periodB. Accounting rate of returnC. I nternal rate of returnD. Net present value method10. Which of the following capital budgeting methods sets the cost of the investment to equal the present value of its expected cash inflows?A. Payback periodB. Accounting rate of returnC. Internal rate of returnD. Net present value1.C2.D3.A4.D5.A6.A7.D8.C9.D10.CChapter 121. Which of the following is NOT an advantage of decentralization?A. Provides trainingB. Supports use of expert knowledgeC. Improves customer relationsD. Helps goal congruence2. Financial performance measures:A. t end to be lag indicators.B. a re lead indicators.C. f ocus on the long-term.D. a re all of the above.3. The balanced scorecard:A. focuses mainly on financial goals.B. uses key performance indicators.C. contains three perspectives.D. is all of the above.4. Market share is a key performance indicator of which balanced scorecard p erspective?A. FinancialB. CustomerC. Internal BusinessD. Learning & Growth5. Employee turnover is a key performance indicator of which balanced scorecard perspective?A. FinancialB. CustomerC. Internal BusinessD. Learning & Growth1.D2.A3.B4.B5.D。
ABC作业成本法
作业成本ＡＢＣ法一、ABC的发展ABC是Activity-Based Costing的英文缩写，即我们通常所说的作业成本法。
它以作业为中心，通过对作业成本的确认和计量，对所有作业活动追踪地动态反映，为尽可能消除"不增值作业"，改进"可增值作业"及时提供有用信息，促使损失、浪费减少到最低限度，提高决策、计划、控制的科学性和有效性，促进企业管理水平的不断提高。
作业成本法的研究最早可追溯到本世纪四十年代初。
当时最早提出的概念是"作业会计"（Activity-Based Accounting或Activity Accounting）。
而最早从理论和实践上探讨作业会计的是美国会计学家埃里克?科勒(Eric Kohler)教授。
科勒教授曾任教于美国的西北大学、俄亥俄州立大学和明尼苏达大学，并担任《会计评论》主编达15年之久。
1941年，科勒教授在<<会计论坛>>杂志发表论文首次对作业、作业账户设置等问题进行了讨论，并提出"每项作业都设置一个账户"。
科勒教授在文章中指出："作业就是一个组织单位对一项工程、一个大型建设项目、一项规划以及一项重要经营的各个具体活动所做出的贡献"。
第二位研究"作业会计"的是乔治?斯托布斯(George.J.Staubus)教授。
在他撰写的会计文献中，Activity Accounting 和Activity Costing经常混用。
他坚持认为：会计是一个信息系统，"作业会计"是一种和决策有用性目标相联系的会计。
研究作业会计首先应明确"作业" 、"成本"和"会计目标?-决策有用性"三个概念。
1971年乔治?斯托布斯教授在具有重大影响的<<作业成本计算和投入产出会计>>一书中，对"作业"、"成本"、"作业成本计算"等概念作了全面阐述。
ABC的基于活动的成本核算[文献翻译]
![ABC的基于活动的成本核算[文献翻译]](https://img.taocdn.com/s3/m/bada34d343323968001c920a.png)
外文文献翻译原文：The ABCs of Activity-Based CostingMost successful electrical distributors have a firm handle on revenue sources and direct costs, but many don't have a good grip on how the products they distribute and the customers they serve consume support services and contribute to other indirect costs. Without detailed visibility into sales, logistics, fulfillment and administrative expenses, it's difficult to measure the financial performance of individual products and customers or to make informed decisions that reduce overall costs and optimize profitability.Traditional cost accounting has been criticized for cost distortion and lack of relevance during the last 20 years (Johnson and Kaplan 1987). A new costing method, activity based costing (ABC), was developed and has been advocated as a means of overcoming the systematic distortions of traditional cost accounting and for bringing relevance back to managerial accounting. A traditional system reports what money is spent on and by whom, but fails to report the cost of activities and processes (Miller 1996). Many organizations including petroleum and semiconductor companies in the manufacturing industry have adopted the new costing method.Lean construction comes from recognizing the limitations of current project management and applying new production management called “lean production” to the construction industry. Koskela (1992) critiqued construction project management in that the traditionalconstruction project management models construction as a series of conversion (value-adding) activities while new production philosophy improves competitiveness by identifying and eliminating waste (non value-adding) activities. He claimed that the construction industry should adopt a new production philosophy. It is an origin of lean construction.Traditional project management is derived from an activity-centered 3 approach, which aims to optimise the project activity by activity assuming customer value isidentified in a design phase (Howell 1999).The focus on activities conceals the waste generated between connected activities by the unpredictable release of work and the arrival of needed resources (Koskela 19992). The purpose of traditional project control is to minimize the negative variance from preestablished (contracted) budgets and schedules (Halpin 1985, Howell and Ballard 1996).By contrast, the focus of lean construction is on work flow reliability. Managing the combined effects of dependence and variation is the first concern in lean construction (Howell 1999).The goal of this paper is to present a method or applying ABC in construction and an example of applying ABC in construction, exploring the relationship between activitybased costing and lean construction.The paper includes a review and evaluation of prior applications of ABC in construction. Then the paper presents a cost hierarchy and cost driver in application of ABC, and illustrates with an example. Finally the relationship between ABC and lean construction is presented.Efforts to apply ABC to construction were found in several papers, as ABC is a popular managerial accounting tool in the manufacturing industries. Fayek (2000) linked the job-costing model with activity-based costing. He conceived a schedule activity as an activity in ABC. He proposed that costing each schedule activity and job is activity-based costing. However, a schedule activity in construction differsfrom an activity in activity-based costing because each schedule activity is a task or service that a contractor or crew is supposed to provide, as opposed one of several process steps involved in its execution or production. The ‘activity’ in ABC refers to the production process. The ‘activity’ in ‘schedule activity’ refers to the product ofproduction processes, but neglects the processes themselves. Therefore, assigning costs to schedule activities in construction projects is not equivalent to activity-based costing. Back et al. (2000) and Maxwell et al. (1998) linked process modeling and simulation with activity-based costing. They expanded the concept of activity following that of process modeling. However, their model uses only one resourcedriver such as time and does not recognize activity cost drivers. The model does not recognize a cost hierarchy either. Moreover, their model concentrates on field operations neglecting other elements in the value chain such as procurement, material handling, production, and hand-over. Some accounting companies such as ABC Tech Inc. provide construction companies with ABC service (Matteson 1994, Antos 2000). However, application is limited to home office overhead costs.At the heart of construction project accounting is the job costing system. In job costing systems, the cost object is an individual unit, batch, or lot of a distinct product or service called a job (Horngren et al. 1999).These cost accounts (work packages) are the results of the project work breakdown structure. However, it is found that resources are directly assigned to a cost account (a subproject) in direct costs. Each resource becomes an individual cost account in overhead costs as seen in Table 1. We use the term ‘Resource-Based Costing’ as opposed to Activity-Based Costing. RBC assigns costs directly to sub-projects, cost accounts or work packages defined in the work breakdown structures4, as if the costs that arise in the execution of work packages also have their causes in those work packages. This traditional one-stage costing, in which resources are traced directly to products and services, is undertaken from the persp ective of a “transformation view”, which conceives production as a transformation of inputs into outputs. On the other hand, ABC uses two- stage costing, tracing resources to processes then assigning processes to products and services. ABC assigns costs to the processes involved in those work packages, thus potentially revealing problems in the reliability of work flow, the causes of which may be removed from where their effects become visible. In this regard, activity-based costing (ABC) reflects a “flow view”, which conceives production as a flow of materials and informatio n consisting of transformation, inspection, moving, and waiting (Koskela 1999).There are two possible perspectives in the application of ABC in construction: the home office perspective and the project perspective.From the home office perspective, the objective is to assign project-related home office overhead to different projects as shown in Figure 1. The scope of theactivity-based costing system is limited to project-related home office overhead. A simple illustration with regard to prevention of cost distortion is the assignment of material procurement costs to different projects. The current practice is to distribute those home-office overhead costs on the basis of contract amount or direct labor hours (Holland and Hobson 1999). In an activity-based costing system, costs are assigned based on an appropriate activity cost driver such as the number of procurement instances. From the project perspective, all costs are to be assigned to jobs/work packages except general administrative costs and direct material costs as shown Figure 2. (General administrative costs are not assigned because there is no rational basis for the assignment/allocation. There is no need to assign direct material costs since they can be directly costed to each job.) ABC from the project perspective include: 1) assignment of overhead costs to each work division, area, or individual building and 2) cost visibility as to where the costs accumulate in the business process. ABC can provide accurate costs for each project by preventing cost distortion. Besides ABC can provide detailed activity costs data, by which different procurement routes or different strategies can be compared5.We include direct labor costs in the scope of the activity-based costing system (and thus, to be assigned or allocated based on cost drivers) because construction direct labor costs often include activities which can be categorized in manufacturing overhead costs; e.g., material handling. Therefore direct labor costs conceal non-value-adding activities such as rework. In manufacturing applications of ABC, direct labor costs are usually excluded because they do not contain such activities.Activity-based costing (ABC) can accurately determine the true cost of products and services by assigning costs based on services performed by distributor resources. It's a valuable tool for managing costs and improving performance. When conducted effectively, ABC can provide rich insight into a distributor's core business processes and help managers change inefficient business practices. ABC also helps distributors uncover and adjust the drivers of cost and profitability in their businesses and get real-time feedback on any changes they make in their business processes.Optimizing profitability is a top-of-mind issue for many industry leaders. Dr.Barry Lawrence, director of the Industrial Distribution program and the Supply Chain Systems Lab at Texas A&M University, discusses the power of ABC in stratifying customers as one method of optimizing distributor profitability in the book. Optimizing Distributor Profitability: Best Practices to a Stronger Bottom Line.To manage profitability effectively, distributors need to use the proper costing method and have the right information and analytical tools. Most distributors use some method of apportioning costs that lacks rigor and prevents them from understanding the real profitability of products and customers. Unfortunately, when they attempt to optimize their profitability, many distributors use an array of desktop spreadsheets rather than a dedicated application as a method of capturing costs. Spreadsheets can be extremely difficult to use for repetitive, collaborative tasks, and especially tor analyses that involve complex sets of cost data. Relying on desktop spreadsheets can keep distributors from doing the kind of ABC needed to optimize profitability.Technology is now available to assist distributors in applying ABC to drive improved financial performance. With profitability and cost management (PCM) applications, distributors can increase visiblity into enterprise costs. PCM applications can help automate and enable the alignment of operational resources to increase revenues by focusing on the most profitable products and customers and reduce costs on those that are not.PCM applications offer improved visibility into the drivers of cost and profitability with activity-centric, multidimensional modeling and analysis. Distributors can quickly build simple or complex ABC models that can truly reflect operational costs. Having the right cost information when they need it is critical to making smart, timely business decisions. PCM puts valuable data at the fingertips of users across the enterprise, enabling distributors to be agile and flexible. It can help identify areas for cost improvements such as instances of waste or high-cost activities and facilitate proactive decision making to rectify problems. For example, a seemingly profitable high-volume customer may be unprofitable when a distributor considers the costs of all value-added services. Better understanding of customerprofitability enables distributors to improve the structure of their sales terms and to align sales commissions to focus on more profitable sales. PCM allows distributors to become more agile and align their organizations better, gain visibility into their internal operations, and gain confidence in their abilities to control costs and their operations and build out new competitive advantage in this low-margin industry.Summary：PCM offers electrical distributors a deep understanding of the levers affecting organizational costs and profitability. It allows for the identification of underlying causes of under- performance, testing of potential impacts of change and incisive actions to reduce costs and optimize profitability of products and customers.ABC analysis doesn't come without some business challenges. Some distributors may have limited visibility into cost and profitability details; inefficient cost reporting that fails to provide insights for improving financial performance; a lack of transparency into cross-charges and insufficient insight into cost of value-added-services; or annual budgets disconnected from operational reality.ABC analysis offers many profitability and cost management benefits, including visibility into key drivers affecting costs and profitability such as shared services; optimization of costs and profitability based on detailed understanding of multi-dimensional drivers such as products, services and customers; and more incisive decision making due to rapid identification of underlying causes of changes in cost and profitability, and the ability to test potential adjustments. Applying a modern profitability costing methodology means a distributor has current information technology to ensure accuracy, efficiency and agility. Doing so enables distributors to model "what-if " decisions they make every day. Your first step to improve financial performance is a candid assessment of current capabilities and needs. Activity-based costing and the related profitability and cost management applications can help you do that.Source: [U.S.] Paul Pretko. "Internationalization of Chinese enterprises: Theoretical extension Case", electrical wholesale, V olume 1 (3), 2010 (10): P40-42二、翻译文章译文：ABC的基于活动的成本核算最成功的电子分销商有一个坚定的收入来源和处理直接成本的方法，但很多人没有一个良好的抓地力，他们的产品分配和消费服务的客户，他们的支援服务，有助于其他间接费用。
成本会计 英文术语知识讲解
成本会计英文术语成本会计中英文术语非正常毁损Abnormal spoilage生产成本法Absorption costing账户分析法Account analysis method 会计回报率Accounting rate of return 权责发生制下会计回报率Accrual accounting rate of return作业Activity作业基础的预算管理Activity-based budgeting作业成本法Activity-based costing作业管理Activity-based management 实际成本Actual cost实际成本法Actual costing调整分配率途径Adjusted allocation-rate approach允许的成本Allowable cost鉴定成本Appraisal costs拟构成本Artificial costs注意力导向Attention directing自治Autonomy平均成本Average cost平均等候时间Average waiting time 反冲成本法Backflush costing 平衡记分卡Balanced scorecard批次级成本Batch-level costs观念系统Belief systems标杆管理Benchmarking账面价值Book value瓶颈Bottleneck边界系统Boundary systems盈亏平衡点Breakeven point预算Budget预算成本Budgeted cost预算松弛Budgetary slack预算间接成本分配率Budgeted indirect-cost rate捆绑产品Bundled product业务功能成本Business function costs 副产品Byproducts资本预算Capital budgeting储囤成本Carrying costs现金预算Cash budget因果图Cause-and-effect diagram财务管理认证Certified in financial management仅供学习与交流，如有侵权请联系网站删除谢谢2注册管理会计师Certified management accountant财务总监Chief financial officer决定系数Coefficient of determination 共谋定价Collusive pricing共同成本Common cost完整往复成本Complete reciprocated costs合成单位Composite unit商讨会法Conference method遵循质量Conformance quality常数Constant固定毛利率NRV法Constant gross-margin percentage NRV method约束条件Constraint滚动预算Continuous budget, rolling budget贡献收益表Contribution income statement边际贡献Contribution margin单位边际贡献Contribution margin per unit边际贡献率Contribution margin percentage边际贡献比例Contribution margin ratio 控制Control控制图Control chart可控性Controllability可控成本Controllable cost主计长Controller加工成本Conversion costs成本Cost成本会计Cost accounting成本会计标准委员会Cost accounting standards board成本汇集Cost accumulation成本分配Cost allocation成本分配基础Cost-allocation base成本分配基础Cost-application base成本归集Cost assignment成本－收益权衡Cost-benefit approach 成本中心Cost center成本动因Cost driver成本估计Cost estimation成本函数Cost function成本层级Cost hierarchy成本流入Cost incurrence成本领先Cost leadership仅供学习与交流，如有侵权请联系网站删除谢谢3成本管理Cost management成本对象Cost object资本成本Cost of capital产品制造成本Cost of goods manufactured成本库Cost pool成本预测Cost predictions成本追溯Cost tracing质量成本Costs of quality, quality costs 本量利分析Cost-volume-profit (CVP) analysis累计平均时间学习模型Cumulative average-time learning model当前成本Current cost客户成本层级Customer cost hierarchy 客户生命周期成本Customer life-cycle costs客户盈利分析Customer-profitability analysis客户回应时间Customer-response time 客户服务Customer service分权Decentralization决策模型Decision model决策表Decision table 经营杠杆水平Degree of operating leverage分母水平Denominator level生产数量差异Denominator-level variance, Output-level overhead variance, Production-volume variance 因变量Dependent variable产品或服务设计Design of products, services, or processes设计质量Design quality设计锁定成本Designed-in costs, locked-in costs诊断控制系统Diagnostic control systems差异成本Differential cost差异收入Differential revenue直接分配法Direct allocation method直接成本法Direct costing成本对象的直接成本Direct costs of a cost object直接生产人工成本Direct manufacturing labor costs直接材料成本Direct material costs直接材料存货Direct material inventory直接材料混合差异Direct material mix variance仅供学习与交流，如有侵权请联系网站删除谢谢4直接材料产量差异Direct material yield variance直接法Direct method折现率Discount rate现金流量折现法Discounted cash flow (DCF) methods酌量性成本Discretionary costs发送Distribution减少规模Downsizing向下需求旋转Downward demand spiral双重定价Dual pricing双成本分配率法Dual-rate cost-allocation method, dual-rate method倾销Dumping次优化决策制定Dysfunctional decision making, Incongruent decision making, suboptimal decision making经济订单数量Economic order quantity (EOQ)经济增加值Economic value added有效性Effectiveness效率Efficiency效率差异Efficiency variance, usage variance努力Effort 技术成本Engineered costs约当产量Equivalent units事项Event预期货币价值Expected monetary value, expected value经验曲线Experience curve外部失败成本External failure cost设施支持成本Facility-sustaining costs 工厂间接费用Factory overhead costs有利差异Favorable variance反馈Feedback财务主管Finance director财务会计Financial accounting财务预算Financial budget财务计划模型Financial planning models产成品存货Finished goods inventory先进先出分步法First-in, first-out (FIFO) process-costing method固定成本Fixed cost固定间接费用弹性预算差异Fixed overhead flexible-budget variance固定间接费用耗费差异Fixed overhead spending variance弹性预算Flexible budget仅供学习与交流，如有侵权请联系网站删除谢谢5弹性预算差异Flexible-budget variance 产品全部成本Full costs of the product 目标一致性Goal congruence毛利率Gross margin percentage增长构成Growth component高低法High-low method同质的成本库Homogenous cost pool 基本报酬率Hurdle rate混合成本核算系统Hybrid costing system空置时间Idle time假设成本Imputed costs增量成本Incremental cost增量成本分配法Incremental cost-allocation method增量收入Incremental revenue增量收入分配法Incremental revenue-allocation method增量单位时间学习模型Incremental unit-time learning model自变量Independent variable成本对象的间接成本Indirect costs of a cost object间接成本分配率Indirect-cost rate 间接制造成本Indirect manufacturing costs工业工程法Industrial engineering method, Work-measurement method通货膨胀Inflation价格差异Input-price variance, price variance, rate variance内制Insourcing检验点Inspection point管理会计师协会Institute of Management Accountants交互式控制系统Interactive control systems截距项Intercept中间产品Intermediate product内部失败成本Internal failure costs内含报酬率法Internal rate-of-return (IRR) method产品存货成本Inventoriable costs存货管理Inventory management投资Investment投资中心Investment center批次Job分批成本记录Job-cost record, job-cost sheet分批法Job-costing system仅供学习与交流，如有侵权请联系网站删除谢谢6联合成本Joint costs联产品Joint products即时制生产Just-in-time (JIT) production, lean production即时制采购Just-in-time (JIT) purchasing改进法预算Kaizen budgeting人工时间记录Labor-time record学习曲线Learning curve生命周期预算Life-cycle budgeting生命周期成本法Life-cycle costing业务管理Line management线形成本函数Linear cost function线性规划Linear programming主产品Main product自产/外购决策Make-or-buy decisions 管理会计Management accounting例外管理Management by exception 管理控制系统Management control system制造单元Manufacturing cells生产周期时间Manufacturing cycle time, Manufacturing lead time 分配的制造费用Manufacturing overhead allocated, Manufacturing overhead applied制造类企业Manufacturing-sector companies安全边际Margin of safety市场营销Marketing市场分额差异Market-share variance 市场规模差异Market-size variance全面预算Master budget全面预算生产能力利用Master-budget capacity utilization材料需求规划Materials requirements planning用料单Materials-requisition record商业类企业Merchandising-sector companies混合成本Mixed cost, semivariable cost 道德风险Moral hazard动机Motivation多重共线性Multicollinearity多变量回归Multiple regression净利润Net income净现值法Net present value (NPV) method仅供学习与交流，如有侵权请联系网站删除谢谢7净可实现值法Net realizable value (NPV) method名义回报率Nominal rate of return非线性成本函数Nonlinear cost function非价值增加成本Nonvalue-added cost 正常生产能力利用Normal capacity utilization正常成本法Normal costing正常毁损Normal spoilage目标函数Objective function准时表现On-time performance一次性特殊订单One-time-only special order经营预算Operating budget营业部门Operating department营业利润Operating income经营杠杆Operating leverage经营Operation经营成本核算系统Operation-costing system机会成本Opportunity cost资本机会成本Opportunity cost of capital采购订单成本Ordering costs 组织架构Organization structure结果Outcomes产出单位成本Output unit-level costs外部采购Outsourcing分配过多的间接成本Overabsorbed indirect costs, Overapplied indirect costs, overallocated indirect costs加班奖金Overtime premium帕累托图Pareto Diagram局部生产力Partial productivity回收期法Payback method最大负荷定价Peak-load pricing完全竞争市场Perfectly competitive market期间成本Period costs实物计量法Physical measure method计划Planning现实的生产能力Practical capacity掠夺性定价Predatory pricing预防成本Prevention costs转入成本Previous department costs, transferred-in costs价格折扣Price discount区别定价Price discrimination仅供学习与交流，如有侵权请联系网站删除谢谢8价格恢复构成Price-recovery component主要成本Prime costs预测报表Pro forma statements概率Probability概率分布Probability distribution问题解决Problem solving分步成本核算系统Process-costing system产品Product产品成本Product cost产品成本互补Product-cost cross-subsidization产品差异化Product differentiation产品生命周期Product life cycle产品组合决策Product mix decisions 成本高计的产品Product overcosting 产品支持成本Product-sustaining costs 成本少计的产品Product undercosting 生产Production生产部门Production department生产量水平Production-denominator level生产力Productivity 生产力构成Productivity component 利润中心Profit center按比例分配Proration采购订单提前量Purchasing-order lead time采购成本Purchasing costsPV图PV graph定性因素Qualitative factors质量Quality定量因素Quantitative factors真实回报率Real rate of return交互分配法Reciprocal allocation method, reciprocal method业务流程再造Reengineering精练化成本系统Refined costing system回归分析Regression analysis相关成本Relevant costs相关范围Relevant range相关收入Relevant revenues再订购点Reorder point要求的回报率Required rate of return 研发Research and development剩余收益Residual income仅供学习与交流，如有侵权请联系网站删除谢谢9剩余项Residual term责任会计Responsibility accounting 责任中心Responsibility center投资报酬率Return on investment收入分配Revenue allocation收入中心Revenue center收入动因Revenue driver收入对象Revenue object收入Revenues返工Rework合适规模Rightsizing安全库存Safety stock销售组合Sales mix销售组合差异Sales mix variance销售数量差异Sales-quantity variance 分离点销售价值法Sales value at splitoff method销售数额差异Sales-volume variance 业务记录Scorekeeping废料Scrap销售价格差异Selling-price variance 敏感性分析Sensitivity analysis可分离成本Separable costs 阶梯法Sequential allocation method, step-down allocation method, step-down method顺序追溯Sequential tracing服务部门Service department, supporting department服务类企业Service-sector companies 服务支持成本Service-sustaining costs 单变量回归Simple regression单一成本分配率法single-rate cost-allocation method, single-rate method 斜率系数Slope coefficient原始凭证Source document设定分析Specification analysis分离点Splitoff point毁损Spoilage人事管理Staff management单一个体成本分配法Stand-alone cost-allocation method单一个体收入分配法Stand-alone revenue-allocation method标准Standard标准成本Standard cost标准成本法Standard costing仅供学习与交流，如有侵权请联系网站删除谢谢10估计系数标准差Standard error of the estimation coefficient标准投入Standard input标准价格Standard price静态预算Static budget静态预算差异Static budget variance阶梯式成本函数Step cost function脱销成本Stockout costs战略成本管理Strategic cost management战略Strategy沉没成本Sunk costs超级变动成本法Super-variable costing, throughput costing供应链Supply chain单位目标成本Target cost per unit单位目标营业利润Target operating income per unit目标价格Target price目标投资回报率Target rate of return on investment理论生产能力Theoretical capacity约束理论Theory of constraints物料贡献Throughput contribution时间动因Time driver 货币时间价值Time value of money全要素生产力Total factor productivity (TFP)全部间接费用差异Total-overhead variance转移价格Transfer price触发点Trigger point不确定性Uncertainty分配不足的间接成本underabsorbed indirect costs, underapplied indirect costs, underallocated indirect costs不利差异Unfavorable variance单位成本Unit cost未用生产能力Unused capacity价值增加成本Value-added cost价值链Value chain价值工程Value engineering变动成本Variable cost变动成本法Variable costing变动间接费用效率差异Variable overhead efficiency variance变动间接费用弹性预算差异Variable overhead flexible-budget variance变动间接费用耗费差异Variable overhead spending variance差异Variance加权平均的分步法Weighted-averageprocess-costing method在产品存货Work-in-process inventory 在产品Work-in-process。
ABC作业成本制度
成本动因有两种形式： ①资源动因（resource driver），是指决定一项作业所耗费资源的因素，反映作业量与资源耗费间 的因果关系。 ②作业动因（activity driver）。是将作业中心的成本分配到产品或劳务、顾客等成本目标中的标准， 它也是将资源消耗与最终产出相沟通的中介。
基本概念 （4）成本库（Cost pool）
成本库是指作业所发生的成本的归集。在传统的成本会计中以部门进行各类制造费用的归集，而在 作业成本法中，将每一个作业中心所发生的成本或消耗的资源归集起来作为一个成本库。一个成本 库是由同质的成本动因组成，它对库内同质费用的耗费水平负有责任。
作业成本法的计算
作业成本法在计算产品成本时，将着眼点从传统的“产品”上转移到“作业”上，以作业为核算对象，首先根据作业 对资源的消耗情况将资源的成本分配到作业，再由作业依成本动因追踪到产品成本的形成和积累过程，由此而得出最 终产品成本。 根据作业成本计算的基本思想，ABC法的计算过程可归纳为以下几个步骤：
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ABC分析法的作用
由于成本动因和企业的业务 是变化的，为确保过去的数 据和分析结果能够仍然有效， ABC分析也需要定期进行修订。
作业成本法研究综述
国外对作业成本法的研究综述
• 20丐纪杰出会计大师埃里克科勒（EricKohler）教授最早提出了作业成本法 （Activity-BasedCosting，简称ABC）的基本思想，他曾经在他的《会计论 坛》中最先阐述了作业、作业会计、作业账户等概念，幵将这些概念编入他 在1952年出版的《会计师词具》中，为作业成本法在以后的进一步发展奠定 了理论基础。 1971年，美国的乔治•斯托布斯教授（GeorgeJ.Staubus）在《作业成本计算 和投入产出会计》（ActivityCostingandInput-OutputAccounting）中丌仅对 “作业成本”、“作业会计”和“增资成本”，而丏也对“持有资本成本” 和“作业投入产出系统”等概念作了全面系统的阐述，幵首次设计出了一套 基亍作业成本法的管理系统。但由亍当时计算手段的落后以及人们兲注的焦 点在财务报告系统上，作业成本法幵没有引起足够的重视。 余绪缨.管理会计学.北京：中国人民大学出版社，2005.74~77
作业成本法研究综述
吴迪 2107130074
目录
• • • • 概述 国外研究综述 国内研究总睡 结束诧
概述
• 作业成本法的挃导思想是：“成本对象消耗作业，作业消 耗资源”。作业成本法把直接成本和间接成本（包括期间 费用）作为产品（服务）消耗作业的成本同等地对待，拓 宽了成本的计算范围，使计算出来的产品（服务）成本更 准确真实。作业是成本计算的核心和基本对象，产品成本 戒服务成本是全部作业的成本总和，是实际耗用企业资源 成本的终结。作业成本法在精确成本信息，改善经营过程 ，为资源决策、产品定价及组合决策提供完善的信息等斱 面，都受到了广泛的赞誉。自20丐纪90年代以来，丐界上 许多先进的公司已经实斲作业成本法以改善原有的会计系 统，增强企业的竞争力
ACCA F5知识点：一网打尽costs
ACCA F5知识点：一网打尽costs关于ACCA F5学习第一个重要的知识点就是如何区分不同的costs，今天浦.江财.经就给大家来总结一下，希望帮助大家复习ACCA F5。
首先，Marginal cost，大家想到MC就要想到Contribution，这是一个非常重要的点（Sales Revenue–Variable cost=contribution）。
在MC下，Fixed cost是固定不变的，只关注VC，存货也是用VC计价。
其次，我们关注的是Absorption Cost，这里有一个非常重要的知识点就是OAR（Overhead Absorption rate），这个知识点我们在F2也学习过了，但是F5考试也会考查，所以要对它的公式推导十分熟悉。
AC用OAR来吸收FC，这样可以更全面的看待公司产品的成本。
当然under-和over-absorption这个知识点也是需要掌握的。
我们通过AC，推导出ABC（Activity-based Costing），如果一个产品的固定成本较大，这就非常适合ABC法，通过对Cost drivers的区分，使得公司能够更加准确地知道固定成本高的原因了。
接下来，我们学的是Life-cycle costing，即生命周期成本法，这主要是运用于准备研发新产品的时候，使得公司有一个long-term planning，并且在公司的R&D阶段determines 70%-90%cost.接着，我们学习的一个重点就是target costing，这是一个非常重要的知识点。
大家首先要学会区别Mark-up和margin的区别，之后大家就会推导出target costing=selling price-margin。
这里还有一个关于cost gap的概念，这是Estimated product cost–target cost的差值，如何缩小这个cost gap也是考试经常考查的地方。
商务英语单词
saturate v. 饱和
save v. 节省，储蓄
savings n. 存款
scale n. 刻度，层次
scapegoat n. 替罪羊
scare adj. 缺乏的，不足的
*scrap n. 废料或废品
seasonal adj. 季节性的
Full Pegging 完全跟踪
Generally Accepted Manufacturing Practices 公认生产管理原则
Independent Demand 独立需求
Inpu/Output Control 投入/产出控制
Interplant Demand 厂际需求
Master Production Schedule (MPS) 主生产计划
Material Requirements Planning (MRP) 物料需求计划
MBO (Management by objective) 目标管理
Net Change MRP 净改变式物料需求计划
Net Requirements 净需求
absence n. 缺席，离开
absent adj. 不在，不参与
absenteeism n. (经常性)旷工，旷职
absorb v. 吸收，减轻(冲击、困难等)作用或影响
abstract n. 摘要
access n. 接近(或进入)的机会，享用权 v. 获得使用计算机数据库的权利
Rough-cut Capacity Planning 粗能力计划
Routing 工艺路线
Safety Stock 安全库存
Safety Time 保险期
《成本会计：以管理为重心》中英文对照词汇表
《成本会计：以管理为重心》中英文对照词汇表非正常毁损Abnormal spoilage生产成本法Absorption costing账户分析法Account analysis method会计回报率Accounting rate of return权责发生制下会计回报率Accrual accounting rate of return作业Activity作业基础的预算管理Activity-based budgeting作业成本法Activity-based costing作业管理Activity-based management实际成本Actual cost实际成本法Actual costing调整分配率途径Adjusted allocation-rate approach允许的成本Allowable cost鉴定成本Appraisal costs拟构成本Artificial costs注意力导向Attention directing自治Autonomy平均成本Average cost平均等候时间Average waiting time反冲成本法Backflush costing平衡记分卡Balanced scorecard批次级成本Batch-level costs观念系统Belief systems标杆管理Benchmarking账面价值Book value瓶颈Bottleneck边界系统Boundary systems盈亏平衡点Breakeven point预算Budget预算成本Budgeted cost预算松弛Budgetary slack预算间接成本分配率Budgeted indirect-cost rate捆绑产品Bundled product业务功能成本Business function costs副产品Byproducts资本预算Capital budgeting储囤成本Carrying costs现金预算Cash budget因果图Cause-and-effect diagram财务管理认证Certified in financial management注册管理会计师Certified management accountant财务总监Chief financial officer决定系数Coefficient of determination共谋定价Collusive pricing共同成本Common cost完整往复成本Complete reciprocated costs合成单位Composite unit商讨会法Conference method遵循质量Conformance quality常数Constant固定毛利率NRV法Constant gross-margin percentage NRV method 约束条件Constraint滚动预算Continuous budget, rolling budget贡献收益表Contribution income statement边际贡献Contribution margin单位边际贡献Contribution margin per unit边际贡献率Contribution margin percentage边际贡献比例Contribution margin ratio控制Control控制图Control chart可控性Controllability可控成本Controllable cost主计长Controller加工成本Conversion costs成本Cost成本会计Cost accounting成本会计标准委员会Cost accounting standards board成本汇集Cost accumulation成本分配Cost allocation成本分配基础Cost-allocation base成本分配基础Cost-application base成本归集Cost assignment成本－收益权衡Cost-benefit approach成本中心Cost center成本动因Cost driver成本估计Cost estimation成本函数Cost function成本层级Cost hierarchy成本流入Cost incurrence成本领先Cost leadership成本管理Cost management成本对象Cost object资本成本Cost of capital产品制造成本Cost of goods manufactured成本库Cost pool成本预测Cost predictions成本追溯Cost tracing质量成本Costs of quality, quality costs本量利分析Cost-volume-profit (CVP) analysis累计平均时间学习模型Cumulative average-time learning model当前成本Current cost客户成本层级Customer cost hierarchy客户生命周期成本Customer life-cycle costs客户盈利分析Customer-profitability analysis客户回应时间Customer-response time客户服务Customer service分权Decentralization决策模型Decision model决策表Decision table经营杠杆水平Degree of operating leverage分母水平Denominator level生产数量差异Denominator-level variance, Output-level overhead variance, Production-volume variance因变量Dependent variable产品或服务设计Design of products, services, or processes设计质量Design quality设计锁定成本Designed-in costs, locked-in costs诊断控制系统Diagnostic control systems差异成本Differential cost差异收入Differential revenue直接分配法Direct allocation method直接成本法Direct costing成本对象的直接成本Direct costs of a cost object直接生产人工成本Direct manufacturing labor costs直接材料成本Direct material costs直接材料存货Direct material inventory直接材料混合差异Direct material mix variance直接材料产量差异Direct material yield variance直接法Direct method折现率Discount rate现金流量折现法Discounted cash flow (DCF) methods酌量性成本Discretionary costs发送Distribution减少规模Downsizing向下需求旋转Downward demand spiral双重定价Dual pricing双成本分配率法Dual-rate cost-allocation method, dual-rate method倾销Dumping次优化决策制定Dysfunctional decision making, Incongruent decision making, suboptimal decision making经济订单数量Economic order quantity (EOQ)经济增加值Economic value added有效性Effectiveness效率Efficiency效率差异Efficiency variance, usage variance努力Effort技术成本Engineered costs约当产量Equivalent units事项Event预期货币价值Expected monetary value, expected value经验曲线Experience curve外部失败成本External failure cost设施支持成本Facility-sustaining costs工厂间接费用Factory overhead costs有利差异Favorable variance反馈Feedback财务主管Finance director财务会计Financial accounting财务预算Financial budget财务计划模型Financial planning models产成品存货Finished goods inventory先进先出分步法First-in, first-out (FIFO) process-costing method固定成本Fixed cost固定间接费用弹性预算差异Fixed overhead flexible-budget variance 固定间接费用耗费差异Fixed overhead spending variance弹性预算Flexible budget弹性预算差异Flexible-budget variance产品全部成本Full costs of the product目标一致性Goal congruence毛利率Gross margin percentage增长构成Growth component高低法High-low method同质的成本库Homogenous cost pool基本报酬率Hurdle rate混合成本核算系统Hybrid costing system空置时间Idle time假设成本Imputed costs增量成本Incremental cost增量成本分配法Incremental cost-allocation method增量收入Incremental revenue增量收入分配法Incremental revenue-allocation method增量单位时间学习模型Incremental unit-time learning model自变量Independent variable成本对象的间接成本Indirect costs of a cost object间接成本分配率Indirect-cost rate间接制造成本Indirect manufacturing costs工业工程法Industrial engineering method, Work-measurement method通货膨胀Inflation价格差异Input-price variance, price variance, rate variance内制Insourcing检验点Inspection point管理会计师协会Institute of Management Accountants交互式控制系统Interactive control systems截距项Intercept中间产品Intermediate product内部失败成本Internal failure costs内含报酬率法Internal rate-of-return (IRR) method产品存货成本Inventoriable costs存货管理Inventory management投资Investment投资中心Investment center批次Job分批成本记录Job-cost record, job-cost sheet分批法Job-costing system联合成本Joint costs联产品Joint products即时制生产Just-in-time (JIT) production, lean production即时制采购Just-in-time (JIT) purchasing改进法预算Kaizen budgeting人工时间记录Labor-time record学习曲线Learning curve生命周期预算Life-cycle budgeting生命周期成本法Life-cycle costing业务管理Line management线形成本函数Linear cost function线性规划Linear programming主产品Main product自产/外购决策Make-or-buy decisions管理会计Management accounting例外管理Management by exception管理控制系统Management control system制造单元Manufacturing cells生产周期时间Manufacturing cycle time, Manufacturing lead time分配的制造费用Manufacturing overhead allocated, Manufacturing overhead applied 制造类企业Manufacturing-sector companies安全边际Margin of safety市场营销Marketing市场分额差异Market-share variance市场规模差异Market-size variance全面预算Master budget全面预算生产能力利用Master-budget capacity utilization材料需求规划Materials requirements planning用料单Materials-requisition record商业类企业Merchandising-sector companies混合成本Mixed cost, semivariable cost道德风险Moral hazard动机Motivation多重共线性Multicollinearity多变量回归Multiple regression净利润Net income净现值法Net present value (NPV) method净可实现值法Net realizable value (NPV) method名义回报率Nominal rate of return非线性成本函数Nonlinear cost function非价值增加成本Nonvalue-added cost正常生产能力利用Normal capacity utilization正常成本法Normal costing正常毁损Normal spoilage目标函数Objective function准时表现On-time performance一次性特殊订单One-time-only special order经营预算Operating budget营业部门Operating department营业利润Operating income经营杠杆Operating leverage经营Operation经营成本核算系统Operation-costing system机会成本Opportunity cost资本机会成本Opportunity cost of capital采购订单成本Ordering costs组织架构Organization structure结果Outcomes产出单位成本Output unit-level costs外部采购Outsourcing分配过多的间接成本Overabsorbed indirect costs, Overapplied indirect costs, overallocated indirect costs加班奖金Overtime premium帕累托图Pareto Diagram局部生产力Partial productivity回收期法Payback method最大负荷定价Peak-load pricing完全竞争市场Perfectly competitive market期间成本Period costs实物计量法Physical measure method计划Planning现实的生产能力Practical capacity掠夺性定价Predatory pricing预防成本Prevention costs转入成本Previous department costs, transferred-in costs价格折扣Price discount区别定价Price discrimination价格恢复构成Price-recovery component主要成本Prime costs预测报表Pro forma statements概率Probability概率分布Probability distribution问题解决Problem solving分步成本核算系统Process-costing system产品Product产品成本Product cost产品成本互补Product-cost cross-subsidization产品差异化Product differentiation产品生命周期Product life cycle产品组合决策Product mix decisions成本高计的产品Product overcosting产品支持成本Product-sustaining costs成本少计的产品Product undercosting生产Production生产部门Production department生产量水平Production-denominator level生产力Productivity生产力构成Productivity component利润中心Profit center按比例分配Proration采购订单提前量Purchasing-order lead time采购成本Purchasing costsPV图PV graph定性因素Qualitative factors质量Quality定量因素Quantitative factors真实回报率Real rate of return交互分配法Reciprocal allocation method, reciprocal method 业务流程再造Reengineering精练化成本系统Refined costing system回归分析Regression analysis相关成本Relevant costs相关范围Relevant range相关收入Relevant revenues再订购点Reorder point要求的回报率Required rate of return研发Research and development剩余收益Residual income剩余项Residual term责任会计Responsibility accounting责任中心Responsibility center投资报酬率Return on investment收入分配Revenue allocation收入中心Revenue center收入动因Revenue driver收入对象Revenue object收入Revenues返工Rework合适规模Rightsizing安全库存Safety stock销售组合Sales mix销售组合差异Sales mix variance销售数量差异Sales-quantity variance分离点销售价值法Sales value at splitoff method销售数额差异Sales-volume variance业务记录Scorekeeping废料Scrap销售价格差异Selling-price variance敏感性分析Sensitivity analysis可分离成本Separable costs阶梯法Sequential allocation method, step-down allocation method, step-down method 顺序追溯Sequential tracing服务部门Service department, supporting department服务类企业Service-sector companies服务支持成本Service-sustaining costs单变量回归Simple regression单一成本分配率法single-rate cost-allocation method, single-rate method斜率系数Slope coefficient原始凭证Source document设定分析Specification analysis分离点Splitoff point毁损Spoilage人事管理Staff management单一个体成本分配法Stand-alone cost-allocation method单一个体收入分配法Stand-alone revenue-allocation method标准Standard标准成本Standard cost标准成本法Standard costing估计系数标准差Standard error of the estimation coefficient标准投入Standard input标准价格Standard price静态预算Static budget静态预算差异Static budget variance阶梯式成本函数Step cost function脱销成本Stockout costs战略成本管理Strategic cost management战略Strategy沉没成本Sunk costs超级变动成本法Super-variable costing, throughput costing供应链Supply chain单位目标成本Target cost per unit单位目标营业利润Target operating income per unit目标价格Target price目标投资回报率Target rate of return on investment理论生产能力Theoretical capacity约束理论Theory of constraints物料贡献Throughput contribution时间动因Time driver货币时间价值Time value of money全要素生产力Total factor productivity (TFP)全部间接费用差异Total-overhead variance转移价格Transfer price触发点Trigger point不确定性Uncertainty分配不足的间接成本underabsorbed indirect costs, underapplied indirect costs, underallocated indirect costs不利差异Unfavorable variance单位成本Unit cost未用生产能力Unused capacity价值增加成本Value-added cost价值链Value chain价值工程Value engineering变动成本Variable cost变动成本法Variable costing变动间接费用效率差异Variable overhead efficiency variance变动间接费用弹性预算差异Variable overhead flexible-budget variance变动间接费用耗费差异Variable overhead spending variance差异Variance加权平均的分步法Weighted-average process-costing method在产品存货Work-in-process inventory 在产品Work-in-process。
作业会计的基本概念
作业会计的基本概念2006-08-07学术界和实务界对作业会计的认同自80年代中期以来，为适应新技术革命和适时制的要求，西方发达国家的学术界和实务界开始积极研究和推行一种新的成本管理会计制度-作业会计（Activity Accounting）。
这是一种旨在弥补传统成本制度的缺陷，努力提供及时、准确、相关的成本信息的新型会计。
时下，不仅制造业在应用作业会计，而且金融公司、财务公司、健康卫生业、商业批发及零售公司等也在应用。
90年代初，专家们曾先后对英国、美国、加拿大三国推行作业会计制度的情况作了问卷调查，调查结果如下表所示。
调查项目加拿大英国美国接受调查的企业702720 2500收回的有效问卷352 187566收回问卷的比率50％26％22％未考虑ABC的企业67％52％70％正在评定ABC的企业15％33％19％已经评定但拒绝ABC的企业4％9％－已经实施ABC的企业14％6％11％合计100％100％100％调查结果表明：尽管作业会计在美、英、加等国仍属初级发展阶段，但保持了较好的上升势头。
很多企业受整个经济衰退的困扰，都转向采纳这一务实的技术，以便取得更多的战略、财务和业务方面的信息，提高其竞争能力和获利能力。
根据调查，凡是评定过ABC的企业，对这种新制度都有高度的认同，可谓具有公认性；凡是采纳ABC的企业，ABC都能满足企业的需要。
同时，企业规模的大小、行业特点不同，作业会计的发展程度也有所不同。
象制造业就比商业中的零售业有较好的应用。
认同的根本在于：作业会计可以提供“相对准确”的成本信息传统成本制度认为：企业所有产品都根据其产量均衡地消耗企业所有费用的作业，进一步地，现时的产出引发现时的费用成本，因而所有成本都分配到产品中去。
重新布置厂房用于生产新产品或更新有关老产品设计所发生的支出也计入费用。
费用根据产品对某些变动直接成本的需求量分摊于产品中去。
常见的变动直接成本有人工小时、机器小时或材料成本。