itybased costing method in the enterprise(作业成本法在物流企业中的应用分析外文翻译学士学位论文
常见质量管理术语英文缩写
【常见质量管理术语英文缩写】1、PDCA：Plan、Do、Check、Action；策划、实施、检查、处置2、PPAP：Production Part Approval Process；生产件批准程序3、APQP：Advanced Product Quality Planning；产品质量先期策划4、FMEA：Potential Failure Mode and Effects Analysis 潜在失精品文档，超值下载效模式及后果分析5、SPC：Statistical Process Control 统计过程控制6、MSA：Measurement System Analysis 测量系统控制7、CP：Control Plan 控制计划8、QSA：Quality System Assessment 质量体系评定9、PPM：Parts Per Million 每百万零件不合格数10、QM：Quality Manua 质量手册11、QP：Quality Procedure 质量程序文件Quality Planning 质量策划Quality Plan 质量计划12、CMK：机器能力指数13、CPK：过程能力指数14、CAD：Computer-Aided Design 计算机辅助能力设计15、OEE：Overall Equipment Effectiveness 设备总效率16、QFD：Quality Function Deployment 质量功能展开17、FIFO：First in, First out 先进先出18、COPS：Customer Oriented Processes 顾客导向过程19、TCQ： Time、Cost、Quality 时间、成本、质量20、MPS：Management Processes 管理性过程21、SPS：Support Processes 支持性过程22、TQM：Total Quality Management 全面质量管理23、PQA：Product Quality Assurance 产品质量保证（免检）24、QP-QC-QI：质量三步曲质量计划－质量控制－质量改进25、QAF：Quality Assurance File 质量保证文件26、QAP：Quality Assurance Plan 质量保证计划27、PFC：Process Flow Chart 过程流程图28、QMS：Quality Management Systems 质量管理体系29、JIT：Just In Time 准时（交货）30、ERP：Enterprise Requirement Planning 企业需求计划31、QC：Quality Control 质量控制32、QA：Quality Audit 质量审核Quality Assurance 质量保证33、IQC:In come Quality Control 进货质量控制34、IPQC:In Process Quality Control 过程质量控制35、FQC:Final Quality Control 成品质量控制36、OQC:Out Quality Control 出货质量控制37、4M1E:Man、Machine、Material、Method、Environment 人、机、料、法、环38、5W1H：Why、What、Who、When、Where、How 为何/做什么/谁做/时间/地点/如何做39、6S：Seiri、Seiton、Seiso、Seiketsu、Shitsuke、Safety 整理、整顿、清扫、清洁、素养、安全40、TRI值：Total Record Injury （三种）可记录工伤值41、SMART精明原则：Specific Measurable Achievable ResultOriented Timed具体的描述、可以测量的、可以通过努力实现的、有结果导向性的、有时间性的【企业常用英文缩写】42、5S : 5S管理43、ABC : 作业制成本制度 (Activity-Based Costing)44、ABB : 实施作业制预算制度 (Activity-Based Budgeting)45、ABM : 作业制成本管理 (Activity-Base Management)46、APS : 先进规画与排程系统 (Advanced Planning and Scheduling)47、ASP : 应用程序服务供货商（Application Service Provider）48、ATP : 可承诺量 (Available To Promise)49、AVL : 认可的供货商清单(Approved Vendor List)49、BOM : 物料清单 (Bill Of Material)50、BPR : 企业流程再造 (Business Process Reengineering)51、BSC : 平衡记分卡 (Balanced ScoreCard)52、BTF : 计划生产 (Build To Forecast)53、BTO : 订单生产 (Build To Order)54、CPM : 要径法 (Critical Path Method)55、CPM : 每一百万个使用者会有几次抱怨(Complaint per Million)56、CRM : 客户关系管理 (Customer Relationship Management)57、CRP : 产能需求规划 (Capacity Requirements Planning)58、CTO : 客制化生产 (Configuration To Order)59、DBR : 限制驱导式排程法 (Drum-Buffer-Rope)60、DMT : 成熟度验证(Design Maturing Testing)61、DVT : 设计验证(Design Verification Testing)62、DRP : 运销资源计划 (Distribution Resource Planning)63、DSS : 决策支持系统 (Decision Support System)64、EC : 设计变更／工程变更 (Engineer Change)65、EC : 电子商务 (Electronic Commerce)66、ECRN : 原件规格更改通知(Engineer Change Request Notice)67、EDI : 电子数据交换 (Electronic Data Interchange)68、EIS : 主管决策系统 (Executive Information System)69、EMC : 电磁相容(Electric Magnetic Capability)70、EOQ : 基本经济订购量 (Economic Order Quantity)71、ERP : 企业资源规划 (Enterprise Resource Planning)72、FAE : 应用工程师(Field Application Engineer)73、FCST : 预估(Forecast)74、FMS : 弹性制造系统 (Flexible Manufacture System)75、FQC : 成品质量管理 (Finish or Final Quality Control)76、IPQC: 制程质量管理 (In-Process Quality Control)77、IQC : 进料质量管理 (Incoming Quality Control)78、ISO : 国际标准组织 (International Organization for Standardization)79、ISAR: 首批样品认可(Initial Sample Approval Request)80、JIT : 实时管理 (Just In Time)81、KM：知识管理 (Knowledge Management)82、 L4L : 逐批订购法 (Lot-for-Lot)83、LTC : 最小总成本法 (Least Total Cost)84、LUC : 最小单位成本 (Least Unit Cost)85、MES : 制造执行系统 (Manufacturing Execution System)86、MO : 制令(Manufacture Order)87、MPS : 主生产排程 (Master Production Schedule)88、MRO : 请修(购)单(Maintenance Repair Operation)89、MRP : 物料需求规划 (Material Requirement Planning)90、MRPII : 制造资源计划 (Manufacturing Resource Planning)91、NFCF : 更改预估量的通知Notice for Changing Forecast92、OEM : 委托代工 (Original Equipment Manufacture)93、ODM : 委托设计与制造 (Original Design & Manufacture)94、OLAP : 在线分析处理 (On-Line Analytical Processing)95、OLTP : 在线交易处理 (On-Line Transaction Processing)96、OPT : 最佳生产技术 (Optimized Production Technology)97、OQC : 出货质量管理 (Out-going Quality Control)98、PDCA : PDCA管理循环 (Plan-Do-Check-Action)99、PDM : 产品数据管理系统 (Product Data Management) 100、PERT : 计划评核术 (Program Evaluation and Review Technique)91、PO : 订单(Purchase Order)92、POH : 预估在手量 (Product on Hand)93、PR : 采购申请Purchase Request94、QA : 品质保证(Quality Assurance)95、QC : 质量管理(Quality Control)96、QCC : 品管圈 (Quality Control Circle)97、QE : 品质工程(Quality Engineering)98、RCCP : 粗略产能规划 (Rough Cut Capacity Planning)99、RMA : 退货验收Returned Material Approval100、ROP : 再订购点 (Re-Order Point)101、SCM : 供应链管理 (Supply Chain Management)102、SFC : 现场控制 (Shop Floor Control)103、SIS : 策略信息系统 (Strategic Information System) 104、SO : 订单(Sales Order)105、SOR : 特殊订单需求(Special Order Request)106、SPC : 统计制程管制 (Statistic Process Control) 107、TOC : 限制理论 (Theory of Constraints)108、TPM : 全面生产管理Total Production Management 109、TQC : 全面质量管理 (Total Quality Control)110、TQM : 全面品质管理 (Total Quality Management) 111、WIP : 在制品 (Work In Process)如果我是山，就要站成一种尊严，让山花灿烂，山风拂面，让每一处角落都渗透梦语言，让我价值在太阳底下展现；如果我是水，就要流成一种磅礴，让小船远航，鱼儿欢畅，让每一股细流都一往无前，让我价值迎风吟唱。
Enhancing Data Interpretation Skills with MIS
Enhancing Data Interpretation Skillswith MISIn today's fast-paced business environment, the ability to effectively interpret and analyze data is crucial for making informed decisions and driving success. Management Information Systems (MIS) play a key role in enhancing data interpretation skills by providing tools and techniques for collecting, organizing, and analyzing data to extract valuable insights.One way MIS enhances data interpretation skills is by providing access to a centralized database that stores all relevant data in one place. This allows users to easily retrieve and analyze data from various sources, eliminating the need to manually search through multiple databases or spreadsheets. By having all relevant data at their fingertips, users can quickly identify patterns, trends, and insights that can inform strategic decision-making.Additionally, MIS enables users to create customized reports and visualizations that distill complex data into easy-to-understand formats. This not only makes it easier to communicate insights to stakeholders but also allows for quick and efficient decision-making based on data-driven evidence. By using tools such as dashboards, charts, and graphs, users can visually represent data in a way that enhances understanding and promotes informed decision-making.Furthermore, MIS systems often incorporate advanced analytical techniques such as data mining and predictive modeling, which help identify hidden patterns and relationships within the data. By utilizing these techniques, users can uncover valuable insights that may not be immediately apparent through traditional analysis methods. This can lead to more accurate predictions, improved forecasting, and better decision support for a variety of business processes.Another key feature of MIS is its ability to automate routine data analysis tasks, such as generating reports or performing calculations. By automating these tasks, users canfocus their time and energy on more strategic activities that require human judgment and critical thinking. This not only improves efficiency and productivity but also allows users to delve deeper into data analysis and uncover valuable insights that drive business growth.In conclusion, Management Information Systems play a crucial role in enhancing data interpretation skills by providing access to centralized data, customizable reports, advanced analytics, and automated tasks. By leveraging the tools and techniques offered by MIS, users can improve their ability to make data-driven decisions, uncover valuable insights, and drive business success. Investing in MIS training and implementation is essential for organizations looking to stay competitive and thrive in today's data-driven business landscape.。
ch2a ABC
The assumption is not valid in a complex manufacturing environment, where • production is based on smaller customised batches of products • indirect costs are high in relation to direct costs • a high proportion of overhead activities are not related to production vol2000 3 6000
10000 16000
48000
3 18000 30000
• A review of the incidence of costs has established that the number of setups is the driver of the fixed production costs. Using ABC the fixed production costs would be allocated as follows:
Under ABC costs are driven by activities and not production volume. (1) Setup costs – driven by the number of manufacturing setups. (2) Order processing costs – driven by the number of orders. (3) Packing department costs – driven by the number of packing orders. \ (4) Air conditioning maintenance – number of air conditioning units
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。
管理会计(英文版)课后习题答案(高等教育出版社)chapter 4
管理会计（高等教育出版社）于增彪（清华大学）改编余绪缨（厦门大学）审校CHAPTER 4ACTIVITY-BASED COSTINGQUESTIONS FOR WRITING AND DISCUSSION1.Unit costs provide essential informationneeded for inventory valuation and prepara-tion of income statements. Knowing unit costs is also critical for many decisions such as bidding decisions and accept-or-reject special order decisions.2.Cost measurement is determining the dollaramounts associated with resources used in production. Cost assignment is associating the dollar amounts, once measured, with units produced.3.An actual overhead rate is rarely used be-cause of problems with accuracy and timeli-ness. Waiting until the end of the year to en-sure accuracy is rejected because of the need to have timely information. Timeliness of information based on actual overhead costs runs into difficulty (accuracy problems) because overhead is incurred nonuniformly and because production also may be non-uniform.4.For plantwide rates, overhead is first col-lected in a plantwide pool, using direct trac-ing. Next, an overhead rate is computed and used to assign overhead to products. 5.First stage: Overhead is assigned to produc-tion department pools using direct tracing, driver tracing, and allocation. Second stage: Individual departmental rates are used to assign overhead to products as they pass through the departments.6.Departmental rates would be chosen overplantwide rates whenever some depart-ments are more overhead intensive than others and if certain products spend more time in some departments than they do in others.7.Plantwide overhead rates assign overheadto products in proportion to the amount of the unit-level cost driver used. If the prod-ucts consume some overhead activities in different proportions than those assigned by the unit-level cost driver, then cost dis-tortions can occur (the product diversity factor). These distortions can be significant if the nonunit-level overhead costs represent a significant proportion of total overhead costs.8.Low-volume products may consume non-unit-level overhead activities in much greater proportions than indicated by a unit-levelcost driver and vice versa for high-volumeproducts. If so, then the low-volume prod-ucts will receive too little overhead and thehigh-volume products too much.9.If some products are undercosted and oth-ers are overcosted, a firm can make a num-ber of competitively bad decisions. For ex-ample, the firm might select the wrongproduct mix or submit distorted bids.10.Nonunit-level overhead activities are thoseoverhead activities that are not highly corre-lated with production volume measures. Ex-amples include setups, material handling,and inspection. Nonunit-level cost driversare causal factors—factors that explain theconsumption of nonunit-level overhead. Ex-amples include setup hours, number ofmoves, and hours of inspection.11.Product diversity is present whenever prod-ucts have different consumption ratios fordifferent overhead activities.12.An overhead consumption ratio measuresthe proportion of an overhead activity con-sumed by a product.13.Departmental rates typically use unit-levelcost drivers. If products consume nonunit-level overhead activities in different propor-tions than those of unit-level measures, thenit is possible for departmental rates to moveeven further away from the true consumptionratios, since the departmental unit-level ra-tios usually differ from the one used at theplant level.14.Agree. Prime costs can be assigned usingdirect tracing and so do not cause cost dis-tortions. Overhead costs, however, are notdirectly attributable and can cause distor-tions. For example, using unit-level activitydrivers to trace nonunit-level overhead costswould cause distortions.15.Activity-based product costing is an over-head costing approach that first assignscosts to activities and then to products. Theassignment is made possible through theidentification of activities, their costs, and theuse of cost drivers.16.An activity dictionary is a list of activitiesaccompanied by information that describeseach activity (called attributes)17. A primary activity is consumed by the finalcost objects such as products and custom-ers, whereas secondary activities are con-sumed by other activities (ultimately con-sumed by primary activities).18.Costs are assigned using direct tracing andresource drivers.19.Homogeneous sets of activities are pro-duced by associating activities that have thesame level and that can use the same driverto assign costs to products. Homogeneoussets of activities reduce the number of over-head rates to a reasonable level.20. A homogeneous cost pool is a collection ofoverhead costs that are logically related tothe tasks being performed and for whichcost variations can be explained by a singleactivity driver. Thus, a homogeneous pool ismade up of activities with the same process,the same activity level, and the same driver.21.Unit-level activities are those that occur eachtime a product is produced. Batch-level activi-ties are those that are performed each time abatch of products is produced. Product-levelor sustaining activities are those that areperformed as needed to support the variousproducts produced by a company. Facility-level activities are those that sustain a facto-ry’s general man ufacturing process.22.ABC improves costing accuracy wheneverthere is diversity of cost objects. There arevarious kinds of cost objects, with productsbeing only one type. Thus, ABC can be use-ful for improving cost assignments to costobjects like customers and suppliers. Cus-tomer and supplier diversity can occur for asingle product firm or for a JIT manufactur-ing firm.23.Activity-based customer costing can identifywhat it is costing to service different custom-ers. Once known, a firm can then devise astrategy to increase its profitability by focus-ing more on profitable customers, convertingunprofitable customers to profitable oneswhere possible, and “firing” customers thatcannot be made profitable.24.Activity-based supplier costing traces allsupplier-caused activity costs to suppliers.This new total cost may prove to be lowerthan what is signaled simply by purchaseprice.EXERCISES4–11.Quarter 1 Quarter 2 Q uarter 3 Quarter 4 Total Units produced 400,000 160,000 80,000 560,000 1,200,000 Prime costs $8,000,000 $3,200,000 $1,600,000 $11,200,000 $24,000,000 Overhead costs $3,200,000 $2,400,000 $3,600,000 $2,800,000 $12,000,000 Unit cost:Prime $20 $20 $20 $20 $20Overhead 8 15 45 5 10Total $28 $35 $65 $25 $30 2. Actual costing can produce wide swings in the overhead cost per unit. Thecause appears to be nonuniform incurrence of overhead and nonuniform production (seasonal production is a possibility).3. First, calculate a predetermined rate:OH rate = $11,640,000/1,200,000= $9.70 per unitThis rate is used to assign overhead to the product throughout the year.Since the driver is units produced, $9.70 would be assigned to each unit.Adding this to the actual prime costs produces a unit cost under normal cost-ing:Unit cost = $9.70 + $20.00 = $29.70This cost is close to the actual annual cost of $30.00.1. $13,500,000/3,600,000 = $3.75 per direct labor hour (DLH)2. $3.75 ⨯ 3,456,000 = $12,960,0003. Applied overhead $ 12,960,000A ctual overhead 13,600,000U nderapplied overhead $ 640,0004. Predetermined rates allow the calculation of unit costs and avoid the prob-lems of nonuniform overhead incurrence and nonuniform production asso-ciated with actual overhead rates. Unit cost information is needed throughout the year for a variety of managerial purposes.4–31. Predetermined overhead rate = $4,500,000/600,000 = $7.50 per DLH2. Applied overhead = $7.50 ⨯ 585,000 = $4,387,5003. Applied overhead $ 4,387,500Actual overhead 4,466,250Underapplied overhead $ (78,750)4. Unit cost:Prime costs $ 6,750,000Overhead costs 4,387,500Total $ 11,137,500Units ÷750,000Unit cost $ 14.851. Predetermined overhead rate = $4,500,000/187,500 = $24 per machine hour(MHr)2. Applied overhead = $24 187,875 = $4,509,0003. Applied overhead $ 4,509,000Actual overhead 4,466,250Overapplied overhead $ 42,7504. Unit cost:Prime costs $ 6,750,000Overhead costs 4,509,000Total $ 11,259,000Units ÷750,000Unit cost $ 15.01**Rounded5. Gandars needs to determine what causes its overhead. Is it primarily labordriven (e.g., composed predominantly of fringe benefits, indirect labor, and personnel costs), or is it machine oriented (e.g., composed of depreciation on machinery, utilities, and maintenance)? It is impossible for a decision to be made on the basis of the information given in this exercise.1. Predetermined rates:Drilling Department: Rate = $600,000/280,000 = $2.14* per MHrAssembly Department: Rate = $392,000/200,000= $1.96 per DLH*Rounded2. Applied overhead:Drilling Department: $2.14 ⨯ 288,000 = $616,320Assembly Department: $1.96 ⨯ 196,000 = $384,160Overhead variances:Drilling Assembly Total Actual overhead $602,000 $ 412,000 $ 1,014,000 Applied overhead 616,320 384,160 1,000,480 Overhead variance $ (14,320) over $ 27,840 under $ 13,520 3. Unit overhead cost = [($2.14 ⨯ 4,000) + ($1.96 ⨯ 1,600)]/8,000= $11,696/8,000= $1.46**Rounded1. Activity rates:Machining = $632,000/300,000= $2.11* per MHrInspection = $360,000/12,000= $30 per inspection hour*Rounded2. Unit overhead cost = [($2.11 ⨯ 8,000) + ($30 ⨯ 800)]/8,000= $40,880/8,000= $5.114–71. Yes. Since direct materials and direct labor are directly traceable to eachproduct, their cost assignment should be accurate.2. Elegant: (1.75 ⨯ $9,000)/3,000 = $5.25 per briefcaseFina: (1.75 ⨯ $3,000)/3,000 = $1.75 per briefcaseNote: Overhead rate = $21,000/$12,000 = $1.75 per direct labor dollar (or 175 percent of direct labor cost).There are more machine and setup costs assigned to Elegant than Fina. This is clearly a distortion because the production of Fina is automated and uses the machine resources much more than the handcrafted Elegant. In fact, the consumption ratio for machining is 0.10 and 0.90 (using machine hours as the measure of usage). Thus, Fina uses nine times the machining resources as Elegant. Setup costs are similarly distorted. The products use an equal number of setups hours. Yet, if direct labor dollars are used, then the Elegant briefcase receives three times more machining costs than the Fina briefcase.4–7 Concluded3. Overhead rate = $21,000/5,000= $4.20 per MHrElegant: ($4.20 ⨯ 500)/3,000 = $0.70 per briefcaseFina: ($4.20 ⨯ 4,500)/3,000 = $6.30 per briefcaseThis cost assignment appears more reasonable given the relative demands each product places on machine resources. However, once a firm moves to a multiproduct setting, using only one activity driver to assign costs will likely produce product cost distortions. Products tend to make different demands on overhead activities, and this should be reflected in overhead cost assign-ments. Usually, this means the use of both unit- and nonunit-level activity drivers. In this example, there is a unit-level activity (machining) and a non-unit-level activity (setting up equipment). The consumption ratios for each (using machine hours and setup hours as the activity drivers) are as follows:Elegant FinaMachining 0.10 0.90 (500/5,000 and 4,500/5,000)Setups 0.50 0.50 (100/200 and 100/200)Setup costs are not assigned accurately. Two activity rates are needed—one based on machine hours and the other on setup hours:Machine rate: $18,000/5,000 = $3.60 per MHrSetup rate: $3,000/200 = $15 per setup hourCosts assigned to each product:Machining: Elegant Fina$3.60 ⨯ 500 $ 1,800$3.60 ⨯ 4,500 $ 16,200Setups:$15 ⨯ 100 1,500 1,500Total $ 3,300 $ 17,700Units ÷3,000 ÷3,000Unit overhead cost $ 1.10 $ 5.90Activity dictionary:Activity Activity Primary/ ActivityName Description Secondary Driver Providing nursing Satisfying patient Primary Nursing hours care needsSupervising Coordinating Secondary Number of nurses nurses nursing activitiesFeeding patients Providing meals Primary Number of mealsto patientsLaundering Cleaning and Primary Pounds of laundry bedding and delivering clothesclothes and beddingProviding Therapy treatments Primary Hours of therapy physical directed bytherapy physicianMonitoring Using equipment to Primary Monitoring hours patients monitor patientconditions1. dCost of labor (0.75 ⨯ $40,000) $30,000Forklift (direct tracing) 6,000 Total cost of receiving $36,000 2. b3. a4. c5. dActivity rates (Questions 2–5):Receiving: $36,000/50,000 = $0.72 per partSetup: $60,000/300 = $200 per setupGrinding: $90,000/18,000 = $5 per MHrInspecting: $45,000/4,500 = $10 per inspection hour6. aOverhead rate = $231,000/20,000 = $11.55 per DLH Direct materials $ 850Direct labor 600Overhead ($11.55 ⨯ 50) 578*Total cost $ 2,028Units ÷100Unit cost $ 20.28*Rounded4–9 Concluded7. bDirect materials $ 850.00Direct labor 600.00Overhead:Setup 200.00 ($200 ⨯ 1)Inspecting 40.00 ($10 ⨯ 4)Grinding 100.00 ($5 ⨯ 20)Receiving 14.40 ($0.72 ⨯ 20) Total costs $ 1,804.40Units ÷100Unit cost $ 18.04**Rounded4–101. Unit-level: Testing products, inserting dies2. Batch-level: Setting up batches, handling wafer lots, purchasingmaterials, receiving materials3. Product-level: Developing test programs, making probe cards,engineering design, paying suppliers4. Facility-level: Providing utilities, providing space4–111. Unit-level activities: MachiningBatch-level activities: Setups and packing Product-level activities: ReceivingFacility-level activities: None2. Pools and drivers:Unit-levelPool 1:Machining $80,000Activity driver: Machine hoursBatch-levelPool 2:Setups $24,000Packing 30,000Total cost $54,000Product-levelPool 3:Receiving $18,000Activity driver: Receiving orders4–11 Concluded3. Pool rates:Pool 1: $80,000/40,000 = $2 per MHrPool 2: $54,000/300 = $180 per setupPool 3: $18,000/600 = $30 per receiving order 4. Overhead assignment:InfantryPool 1: $2 ⨯ 20,000 = $ 40,000Pool 2: $180 ⨯ 200 = 36,000Pool 3: $30 ⨯ 200 = 6,000Total $ 82,000Special forcesPool 1: $2 ⨯ 20,000 = $ 40,000Pool 2: $180 ⨯ 100 = 18,000Pool 3: $30 ⨯ 400 = 12,000Total $ 70,0004–121. Deluxe Percent Regular PercentPrice $900 100% $750 100% Cost 576 64 600 80 Unit gross profit $324 36% $150 20% Total gross profit:($324 ⨯ 100,000) $32,400,000($150 ⨯ 800,000) $120,000,0002. Calculation of unit overhead costs:Deluxe Regular Unit-level:Machining:$200 ⨯ 100,000 $20,000,000$200 ⨯ 300,000 $60,000,000 Batch-level:Setups:$3,000 ⨯ 300 900,000$3,000 ⨯ 200 600,000 Packing:$20 ⨯ 100,000 2,000,000$20 ⨯ 400,000 8,000,000 Product-level:Engineering:$40 ⨯ 50,000 2,000,000$40 ⨯ 100,000 4,000,000 Facility-level:Providing space:$1 ⨯ 200,000 200,000$1 ⨯ 800,000 800,000 Total overhead $ 25,100,000 $ 73,400,000 Units ÷100,000 ÷800,000 Overhead per unit $ 251 $ 91.75Deluxe Percent Regular Percent Price $900 100% $750.00 100%Cost 780* 87*** 574.50** 77***Unit gross profit $120 13%*** $175.50 23%***Total gross profit:($120 ⨯ 100,000) $12,000,000($175.50 ⨯ 800,000) $140,400,000*$529 + $251**$482.75 + $91.75***Rounded3. Using activity-based costing, a much different picture of the deluxe and regu-lar products emerges. The regular model appears to be more profitable. Per-haps it should be emphasized.4–131. JIT Non-JITSales a$12,500,000 $12,500,000Allocation b750,000 750,000a$125 ⨯ 100,000, where $125 = $100 + ($100 ⨯ 0.25), and 100,000 is the average order size times the number of ordersb0.50 ⨯ $1,500,0002. Activity rates:Ordering rate = $880,000/220 = $4,000 per sales orderSelling rate = $320,000/40 = $8,000 per sales callService rate = $300,000/150 = $2,000 per service callJIT Non-JITOrdering costs:$4,000 ⨯ 200 $ 800,000$4,000 ⨯ 20 $ 80,000Selling costs:$8,000 ⨯ 20 160,000$8,000 ⨯ 20 160,000Service costs:$2,000 ⨯ 100 200,000$2,000 ⨯ 50 100,000T otal $ 1,160,000 $ 340,000For the non-JIT customers, the customer costs amount to $750,000/20 = $37,500 per order under the original allocation. Using activity assignments, this drops to $340,000/20 = $17,000 per order, a difference of $20,500 per or-der. For an order of 5,000 units, the order price can be decreased by $4.10 per unit without affecting customer profitability. Overall profitability will decrease, however, unless the price for orders is increased to JIT customers.3. It sounds like the JIT buyers are switching their inventory carrying costs toEmery without any significant benefit to Emery. Emery needs to increase prices to reflect the additional demands on customer-support activities. Fur-thermore, additional price increases may be needed to reflect the increased number of setups, purchases, and so on, that are likely occurring inside the plant. Emery should also immediately initiate discussions with its JIT cus-tomers to begin negotiations for achieving some of the benefits that a JIT supplier should have, such as long-term contracts. The benefits of long-term contracting may offset most or all of the increased costs from the additional demands made on other activities.4–141. Supplier cost:First, calculate the activity rates for assigning costs to suppliers: Inspecting components: $240,000/2,000 = $120 per sampling hourReworking products: $760,500/1,500 = $507 per rework hourWarranty work: $4,800/8,000 = $600 per warranty hourNext, calculate the cost per component by supplier:Supplier cost:Vance Foy Purchase cost:$23.50 ⨯ 400,000 $ 9,400,000$21.50 ⨯ 1,600,000 $ 34,400,000 Inspecting components:$120 ⨯ 40 4,800$120 ⨯ 1,960 235,200 Reworking products:$507 ⨯ 90 45,630$507 ⨯ 1,410 714,870 Warranty work:$600 ⨯ 400 240,000$600 ⨯ 7,600 4,560,000 Total supplier cost $ 9,690,430 $ 39,910,070Units supplied ÷400,000 ÷1,600,000Unit cost $ 24.23* $ 24.94**RoundedThe difference is in favor of Vance; however, when the price concession is con sidered, the cost of Vance is $23.23, which is less than Foy’s component.Lumus should accept the contractual offer made by Vance.4–14 Concluded2. Warranty hours would act as the best driver of the three choices. Using thisdriver, the rate is $1,000,000/8,000 = $125 per warranty hour. The cost as-signed to each component would be:Vance Foy Lost sales:$125 ⨯ 400 $ 50,000$125 ⨯ 7,600 $ 950,000$ 50,000 $ 950,000 U nits supplied ÷ 400,000 ÷1,600,000I ncrease in unit cost $ 0.13* $ 0.59**RoundedPROBLEMS4–151. Product cost assignment:Overhead rates:Patterns: $30,000/15,000 = $2.00 per DLHFinishing: $90,000/30,000 = $3.00 per DLHUnit cost computation:Duffel BagsPatterns:$2.00 ⨯ 0.1 $0.20$2.00 ⨯ 0.2 $0.40Finishing:$3.00 ⨯ 0.2 0.60$3.00 ⨯ 0.4 1.20Total per unit $0.80 $1.602. Cost before addition of duffel bags:$60,000/100,000 = $0.60 per unitThe assignment is accurate because all costs belong to the one product.4–15 Concluded3. Activity-based cost assignment:Stage 1:Pool rate = $120,000/80,000 = $1.50 per transactionStage 2:Overhead applied:Backpacks: $1.50 ⨯ 40,000* = $60,000Duffel bags: $1.50 ⨯ 40,000 = $60,000*80,000 transactions/2 = 40,000 (number of transactions had doubled)Unit cost:Backpacks: $60,000/100,000 = $0.60 per unitDuffel bags: $60,000/25,000 = $2.40 per unit4. This problem allows the student to see what the accounting cost per unitshould be by providing the ability to calculate the cost with and without the duffel bags. With this perspective, it becomes easy to see the benefits of the activity-based approach over those of the functional-based approach. The activity-based approach provides the same cost per unit as the single-product setting. The functional-based approach used transactions to allocate accounting costs to each producing department, and this allocation probably reflects quite well the consumption of accounting costs by each producing department. The problem is the second-stage allocation. Direct labor hours do not capture the consumption pattern of the individual products as they pass through the departments. The distortion occurs, not in using transac-tions to assign accounting costs to departments, but in using direct labor hours to assign these costs to the two products.In a single-product environment, ABC offers no improvement in product cost-ing accuracy. However, even in a single-product environment, it may be poss-ible to increase the accuracy of cost assignments to other cost objects such as customers.4–161. Plantwide rate = $660,000/440,000 = $1.50 per DLHOverhead cost per unit:Model A: $1.50 ⨯ 140,000/30,000 = $7.00Model B: $1.50 ⨯ 300,000/300,000 = $1.502. Departmental rates:Department 1: $420,000/180,000 = $2.33 per MHr*Department 2: $240,000/400,000 = $0.60 per DLHDepartment 1: $420,000/40,000 = $10.50 DLHDepartment 2: $240,000/40,000 = $6.00 per MHrOverhead cost per unit:Model A: [($2.33 ⨯ 10,000) + ($0.60 ⨯ 130,000)]/30,000 = $3.38Model B: [($2.33 ⨯ 170,000) + ($0.60 ⨯ 270,000)]/300,000 = $1.86Overhead cost per unit:Model A: [($10.50 ⨯ 10,000) + ($6.00 ⨯ 10,000)]/30,000 = $5.50Model B: [($10.50 ⨯ 30,000) + ($6.00 ⨯ 30,000)]/300,000 = $1.65*Rounded numbers throughoutA common justification is that of using machine hours for machine-intensivedepartments and labor hours for labor-intensive departments. Using this rea-soning, the first set of departmental rates would be selected (machine hours for Department 1 and direct labor hours for Department 2).3. Calculation of pool rates:Driver Pool RateBatch-level pool:Setup and inspection Product runs $320,000/100 = $3,200 per runUnit-level pool:Machine andmaintenance Machine hours $340,000/220,000 = $1.545 per MHr Note: Inspection hours could have been used as an activity driver instead of production runs.Overhead assignment:Model BBatch-level:Setups and inspection$3,200 ⨯ 40 $ 128,000$3,200 ⨯ 60 $ 192,000Unit-level:Power and maintenance$1.545 ⨯ 20,000 30,900$1.545 ⨯ 200,000 309,000Total overhead $ 158,900 $ 501,000Units produced ÷30,000 ÷ 300,000Overhead per unit $ 5.30 $ 1.674. Using activity-based costs as the standard, we can say that the first set ofdepartmental rates decreased the accuracy of the overhead cost assignment (over the plantwide rate) for both products. The opposite is true for the second set of departmental rates. In fact, the second set is very close to the activity assignments. Apparently, departmental rates can either improve or worsen plantwide assignments. In the first case, D epartment 1’s costs are assigned at a 17:1 ratio which overcosts B and undercosts A in a big way.Yet, this is the most likely set of rates at the departmental level! This raises some doubt about the conventional wisdom regarding departmental rates.4–171. Labor and gasoline are driver tracing.Labor (0.75 ⨯ $120,000) $ 90,000 Time = Resource driverGasoline ($3 ⨯ 6,000 moves) 18,000 Moves = Resource driverDepreciation (2 ⨯ $6,000) 12,000 Direct tracingTotal cost $ 120,0002. Plantwide rate = $600,000/20,000= $30 per DLHUnit cost:DeluxePrime costs $80.00 $160Overhead:$30 ⨯ 10,000/40,000 7.50$30 ⨯ 10,000/20,000 15$87.50 $1753. Pool 1: Maintenance $ 114,000Engineering 120,000Total $ 234,000Maintenance hours ÷4,000Pool rate $ 58.50Note:Engineering hours could also be used as a driver. The activities are grouped together because they have the same process, are both product lev-el, and have the same consumption ratios (0.25, 0.75).Pool 2: Material handling $ 120,000Number of moves ÷6,000Pool rate $ 20Pool 3: Setting up $ 96,000Number of setups ÷80Pool rate $ 1,200Note: Material handling and setups are both batch-level activities but have dif-ferent consumption ratios.Pool 4: Purchasing $ 60,000Receiving 40,000Paying suppliersTotal $ 130,000Orders processed ÷750Pool rate $ 173.33Note:The three activities are all product-level activities and have the same consumption ratios.Pool 5: Providing space $ 20,000Machine hours ÷10,000Pool rate $ 2Note: This is the only facility-level activity.4. Unit cost:Basic Deluxe Prime costs $ 3,200,000 $ 3,200,000Overhead:Pool 1:$58.50 ⨯ 1,000 58,500$58.50 ⨯ 3,000 175,500 Pool 2:$20 ⨯ 2,000 40,000$20 ⨯ 4,000 80,000 Pool 3:$1,200 ⨯ 20 24,000$1,200 ⨯ 60 72,000 Pool 4:$173.33 ⨯ 250 43,333$173.33 ⨯ 500 86,665 Pool 5:$2 ⨯ 5,000 10,000$2 ⨯ 5,000 10,000 Total $ 3,375,833 $ 3,624,165Units produced ÷40,000 ÷20,000Unit cost (ABC) $ 84.40 $ 181.21Unit cost (traditional) $ 87.50 $ 175.00The ABC costs are more accurate (better tracing—closer representation of actual resource consumption). This shows that the basic model was over-costed and the deluxe model undercosted when the plantwide overhead rate was used.1. Unit-level costs ($120 ⨯ 20,000) $ 2,400,000Batch-level costs ($80,000 ⨯ 20) 1,600,000Product-level costs ($80,000 ⨯ 10) 800,000Facility-level ($20 ⨯ 20,000) 400,000Total cost $ 5,200,0002. Unit-level costs ($120 ⨯ 30,000) $ 3,600,000Batch-level costs ($80,000 ⨯ 20) 1,600,000Product-level costs ($80,000 ⨯ 10) 800,000Facility-level costs 400,000Total cost $ 6,400,000The unit-based costs increase because these costs vary with the number of units produced. Because the batches and engineering orders did not change, the batch-level costs and product-level costs remain the same, behaving as fixed costs with respect to the unit-based driver. The facility-level costs are fixed costs and do not vary with any driver.3. Unit-level costs ($120 ⨯ 30,000) $ 3,600,000Batch-level costs ($80,000 ⨯ 30) 2,400,000Product-level costs ($80,000 ⨯ 12) 960,000Facility-level costs 400,000Total cost $ 7,360,000Batch-level costs increase as the number of batches changes, and the costs of engineering support change as the number of orders change. Thus, batches and orders increased, increasing the total cost of the model.4. Classifying costs by category allows their behavior to be better understood.This, in turn, creates the ability to better manage costs and make decisions.1. The total cost of care is $1,950,000 plus a $50,000 share of the cost of super-vision [(25/150) ⨯ $300,000]. The cost of supervision is computed as follows: Salary of supervisor (direct) $ 70,000Salary of secretary (direct) 22,000Capital costs (direct) 100,000Assistants (3 ⨯ 0.75 ⨯ $48,000) 108,000Total $ 300,000Thus, the cost per patient day is computed as follows:$2,000,000/10,000 = $200 per patient day(The total cost of care divided by patient days.) Notice that every maternity patient—regardless of type—would pay the daily rate of $200.2. First, the cost of the secondary activity (supervision) must be assigned to theprimary activities (various nursing care activities) that consume it (the driver is the number of nurses):Maternity nursing care assignment:(25/150) ⨯ $300,000 = $50,000Thus, the total cost of nursing care is $950,000 + $50,000 = $1,000,000.Next, calculate the activity rates for the two primary activities:Occupancy and feeding: $1,000,000/10,000 = $100 per patient dayNursing care: $1,000,000/50,000 = $20 per nursing hour。
Research on Activity-Based Costing - 哈佛商学院
(Kaplan, 1985)
“… to learn how firms are modifying their accounting and control systems to help them manage in the new manufacturing environment, I visited a select set of innovative firms.”
ranked #8 in all time cumulative case unit sales with 1.5 M units sold?
Identifying Activity-based Costing in Use ActivityUnion Pacific
(Kaplan, 1985) (Cooper & Wiess, 1985)
Conclusion
“I had hoped to be able to document the incidence and value of innovative accounting and control systems for the new industrial competition…” “I found that changes in accounting lag far behind changes in the real production phenomena they are supposed to represent.”
(Cooper and Kaplan, 1991)
“The previous academic approach emphasized cost analysis for isolated, wellwellspecified decisions… The new approach of this book emphasizes principles of cost systems design.” design.”
rehearsal-based methods
Rehearsal-based Methods: A Powerful Tool for AI and Machine LearningIn the field of artificial intelligence (AI) and machine learning, the term "rehearsal-based methods" has gained increasing attention in recent years. These methods aim to address the challenges associated with limited training data and domain shifts by incorporating a form of memory or rehearsal mechanism.The basic idea behind rehearsal-based methods is to store a subset of past training data and combine it with new data to create a more diverse and representative training set. This approach can help to improve the performance of machine learning models, especially in scenarios where the available training data is limited or highly specialized.One of the most popular rehearsal-based methods is the "Lifelong Learning" approach. This approach involves creating a network architecture that can retain and reuse information from previous tasks. By storing and reusing previous knowledge, the model can adapt more quickly and effectively to new tasks, reducing the need for extensive retraining.Another important aspect of rehearsal-based methods is their ability to handle domain shifts, where the distribution of the training and test data differ significantly. By incorporating past data into the training process, these methods can help to mitigate the impact of domain shifts, improving the generalizability of machine learning models.In conclusion, rehearsal-based methods provide an effective way to address challenges in AI and machine learning, particularly when dealing with limited training data or domain shifts. By storing and reusing previous knowledge, these methods can improve model performance, reduce the need for extensive retraining, and enhance the generalizability of machine learning models. As AI and machine learning continue to develop, we can expect to see more innovations in this area, further enhancing the capabilities of these powerful methods.。
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Jonathan Berk.Operating management[D].People’s Education Press,2006:112.作业成本法在物流企业中的应用摘要随着经济的蓬勃发展，中国的物流业得到了快速发展，逐渐成为一个占有重要地位的行业。
随着物流业的快速发展，传统的成本核算已经不能满足物流企业管理的需要，突出表现在间接费用分配不合理，不能提供准确全面的成本信息，从而使成本核算失去其客观性和决策相关性。
本文将针对物流企业成本管理中存在的问题，结合物流企业的特点，对作业成本法在物流企业中的应用进行探讨。
关键词: 物流;成本; 作业成本法作业成本法在物流企业中的应用作业成本法的观点在20世纪40年代就已经产生，但到了20世纪80年代才得到理论界的认同和实业界的重视，有其特定的经济背景。
作业成本法的兴起主要基于以下两个方面的原因：①间接费用在产品总成本中所占比例越来越大；②多样化产品生产。
根据物流企业营运间接费用在营运成本中所占比例高以及物流企业的个性化服务要求高的特点，应当考虑采用作业成本法。
一．下面对作业成本法在物流企业应用的适用性进行分析。
1.营运间接费用比例高。
间接费用比例高的企业采用单一的分配标准进行间接费用的分配，往往造成产品成本计算结果失真。
作业成本法正是针对这种情况而提出的。
物流企业在提供服务的过程中，涉及的间接费用额远远高于直接材料、直接人工的成本额。
在这种情况下，作业成本法可以提供较传统成本核算方法更为准确的成本信息。
这也是许多西方物流企业采用作业成本法的最初动因。
2.物流企业的个性化服务要求高。
物流企业提供的是无形的服务，每个客户所要求的服务都是不一样的。
作业成本法在产品（服务）品种多，工艺多变，经常调整生产作业的情况下尤为适用。
对于物流企业，应用作业成本法，不仅可以按客户、按地区或按运输路线进行成本计算，提供详细的成本信息，满足个性化服务管理的要求；而且可以辅助服务定价与客户盈利性分析等。
3.物流服务过程的可分解性。
物流服务过程虽然复杂，但都可以分解为一系列单独的活动（作业），比如可以把仓储分解为装卸、搬运、验收、加工、补货等，这为物流企业应用作业成本法提供了基础。
4.优化企业价值链。
物流企业应用作业成本法，不仅可以提供准确详细的成本数据，而且可以利用作业成本计算提供的成本数据对物流的各个环节进行作业分析，通过业务流程再造，消除不增值作业，改进增值作业，优化企业价值链。
5.提高企业管理水平。
物流企业应用作业成本法，不仅能够准确地掌握物流服务的成本，进而辅助产品定价、客户盈利性分析等，而且可以加强对各部门的考核与业绩评价，分析企业资源的利用情况，优化企业资源配置。
因此，作业成本法的应用，将为物流企业的管理与决策提供科学依据，提高物流企业的管理水平。
二，物流企业应用作业成本法的步骤长期以来，在物流企业的实际运作中，物流成本核算与成本分析一直是困扰物流管理者的一个难题。
传统的成本核算不能提供准确、详细的成本信息，不能满足企业管理与决策的需要。
以作业为基础的作业成本法是核算和控制物流成本最有效的方法。
物流企业应用作业成本法的步骤如下：1.明确导入作业成本法的目的及成本计算对象。
在运用作业成本法计算成本之前，首先要明确导入的目的，确定成本计算对象，是要掌握按客户、按区域或按路线计算的物流成本，还是要掌握按服务类别计算的物流成本。
2.调查物流企业布局，分析业务流程。
作业成本法的导入方案与物流企业布局以及业务流程有着紧密的联系，通过调查分析，可以优化物流业务流程，为确定作业动因及作业成本中心奠定基础，为设计作业成本实施方案做好准备工作。
3.界定物流系统中的作业。
从接到客户的货物，到将货物送到目的地，需要经过多个公司的多个部门，包括接货、打包、运输、解包、送货等多个环节，每个环节包括一项或多项作业。
为了便于归集作业成本，必须对每个环节的作业进行界定。
作业界定是应用作业成本法的关键环节，作业数量过多会增加成本核算的工作量，作业数量过少会影响成本核算的准确性。
因此，作业数量的多少及作业范围的大小应根据企业管理的需要进行界定。
4.确认物流系统中涉及的资源。
这些资源包括能直接归集到客户或服务（成本计算对象）的直接资源（直接费用），如包装材料、直接人工等；还包括大部分的间接材料、间接人工、资产折旧、水电费等间接资源（间接费用）。
这些间接资源是不同成本对象共用的资源，需先归集或分配到作业，然后再根据作业动因分配到成本计算对象。
5.确认资源动因，并将资源分配到作业。
对于作业耗用的资源，有的属于作业的直接费用，可以直接计入作业成本；有的属于作业的间接费用，需要按资源动因分配到作业成本。
以订单处理作业为例，订单处理作业可能消耗的资源有人工费、电费、文印费、电话费、折旧费等。
对于专门负责订单处理的工作人员的工资及其福利费等可以直接归入订单处理作业；对于电费则按用电量来分摊。
6.确认作业动因，将作业成本分配到客户或服务（成本计算对象）。
作业动因反映了客户或服务消耗作业的逻辑关系，根据作业动因将作业成本库中的成本分配到客户或服务。
如配送过程中的订单处理作业，其作业动因主要为订单数量；而仓储、拣货等作业的成本则由出箱数量决定；配送作业发生的成本由运输距离及运输重量（货运周转量）决定。
7.计算客户或服务（成本计算对象）的总成本。
由作业成本库分配到产品或服务的间接费用，加上直接追溯的直接人工和直接材料费用，就可以得到客户或服务的总成本。
结论准确计算企业物流成本本身没有更多的意义，运用成本信息帮助企业的管理者决策才是核算的本质所在。
通过了解、分析、控制物流成本，不断完善物流作业，提高物流作业效率。
目前物流成本管理还只是停留在成本核算方面，成本控制缺乏力度，作业成本法作为一种先进的思想方法在物流成本管理中应该得到重视。
作业成本法可以通过分析物流作业动因，了解引起物流成本的因素，从而有目的、有重点地抓住关键的物流要素，有效地控制物流成本；并且可以通过分析作业成本的归属，了解该作业的效率，进而改善作业，清除不增殖作业。
物流成本已经成为企业应对市场竞争和维护客户关系的重要的战略决策资源，对物流成本的研究就是为了掌控这一战略资源，利用作业成本法核算物流成本是降低物流总成本，增强企业竞争优势的有效途径。
附：The activity-based costing method in logisticsenterprise applicationAbstractWith the vigorous development of Chinese economy, the logistics industry has been developed rapidly, and gradually become an important industry. With the rapid development of the logistics industry, the traditional cost accounting can not satisfy the need of logistics enterprise management, outstanding performance in indirect cost allocation is not reasonable, do not provide accurate comprehensive cost of information, making cost accounting and lose its objectivity and decision-making correlation. This paper will focus on logistics enterprise cost the problems existing in the management, combining the characteristics of logistics enterprises, the activity-based costing method in logistics enterprises in the application are discussed.Keywords: logistics ; cost ; Activity-based costingThe activity-based costing method in logisticsenterprise applicationThe activity-based costing method viewpoint in the 1940s had produced, but in the 1980s to get the theory identity and business attention, has its particular economic background. The rise of the activity-based costing method based on the following two main reasons: (1) the total cost in product indirect expenses increasing proportion of; (2) the diversity of products. According to the logistics enterprise operating indirect expenses in operating costs and high proportion of logistics enterprise personalized service requirement high characteristic, should consider using the activity-based costing method.一．Meet the activity-based costing method in logistics enterprise application applicability for analysis.1. Indirect cost ratio is high operating. Indirect charge a high proportion of enterprise USES a single standard of distribution for indirect cost allocation, often caused the product cost calculation results distortion. The activity-based costing method is proposed in view of this situation. Logistics enterprise in the service process, involving the indirect expenses directly forehead far higher than the cost of material, the direct labor forehead. In this case, the activity-based costing method can provide more traditional cost accounting methods more accurate cost data. This also is many western logistics enterprises to adopt the initial motive of activity-based costing.2. Logistics enterprise personalized service requirement is high. Logistics enterprises provide is invisible service, every customer required services are not the same. The activity-based costing method in product (service) in many varieties and craft and changeful, often adjust production operation of particularly applicable. For logistics enterprise, application of activity-based costing, can not only by area or according to customer, according to transport routes cost calculation, the cost of providing detailed information, satisfy personalized service management requirements; and can assist service pricing and customer profitability analysis, etc.3.Logistics service process can decompose sex. Logistics service process although complex, but can be decomposed into a series of individual activities (), such as the homework can be decomposed into loading and unloading, and storagehandling, acceptance, processing and replenishment, and so on, this is logistics enterprise application provides the basis for the activity-based costing method.4. Optimizing enterprise value chain. Logistics enterprise application activity-based costing, can not only provide accurate detailed cost data, and can use the homework cost calculation of logistics cost data provide every link of practice, through analysis of the business process reengineering, remove the value-added homework assignments, optimization, improve the appreciation of enterprise's value chain.5. Improve the management level of the enterprise. Logistics enterprise application activity-based costing, can not only accurately grasp the cost of logistics services, and auxiliary products pricing, customer profitability analysis etc, and can strengthen of the various departments of the performance evaluation, the assessment and analysis of the utilization of the enterprise resources optimizing enterprise resource allocation. Therefore, the activity-based costing method for the application of logistics enterprise, will provide the scientific basis for decision-making and management, improve logistics enterprise management level.二．logistics enterprise application of activity-based costing steps Long-term since, in the actual operation of logistics enterprises, the logistics cost accounting and cost analysis is always a problem bothering logistics managers. Traditional cost accounting cannot provide accurate and detailed cost information, and can't meet the needs of enterprise management and decision-making. Based on the operation of activity-based costing is accounting and control the logistics cost the most effective method. Logistics enterprise application of activity-based costing procedure is as follows:1. Clear import activity-based costing purpose and cost calculation object. In calculating cost activity-based costing, the first to clear before importing purpose, identify cost calculation object, is to grasp according to customer, by area or press the route computation, still want to master logistics cost is calculated according to the logistics cost service category.2. Survey logistics enterprise layout, analyzing workflow. The import of activity-based costing solutions with logistics enterprise layout and business processes are closely linked, through the investigation and analysis, can optimize logistics business process, agent and homework assignments for sure cost center lays thefoundation, homework cost implementation plan for the design to complete the preparatory work.3. Define logistics system of homework. From the goods to the customer to deliver the goods, to destination, need to pass through more than one company's many departments, including receiving, packaging, transportation, unpack, delivery and so on many link, each link includes one or more homework. To facilitate the activity-based costing, must deal to define each link assignments. Homework definition is used the key link of activity-based costing, homework excessive number increases cost accounting workload, assignments, small number will affect the accuracy of the cost accounting. Therefore, quantity and homework assignments range of size should be based on the needs of enterprise management on defining.4.Confirm the resources involved in logistics system. These resources include can deal directly to customers or services (cost calculation object) direct resources (direct costs), such as packaging materials, direct artificially, etc.; Also includes most of the indirect materials, indirect artificially, asset depreciation, utilities such as indirect resources (overhead). These indirect resources are different cost share resources, need to target deal or allocated to homework first, and then according to homework assigned cost calculation object motivations.5. Confirm resources and resource allocation, actors to homework. For homework amount of resources, some belong to homework of direct costs, may be directly included in the homework cost; some belong to homework, need indirect expenses according to the resources allocation to homework cost drivers. To order processing operations, for example, order processing assignments may over-consume resources have labour, electricity, telephone communications, office fee etc. Depreciation Responsible for special order processing work personnel's wage and welfare funds can directly into order processing homework; According to electricity electricity is to spread.6. Confirm homework assignments, actors will cost allocations to customers or services (cost calculation object). Homework reason reflects customers or service consumption, according to the logic relationship homework assignments in the library homework cost drivers will cost allocations to customers or service. Such as distribution process of order processing operations, the operation impetuses for order quantity;and storage, picking tour by the cost of production is a box quantity decide; The cost of distribution operations by transportation distance happened transportationand weight (freight quantity) decision.7. Calculation customers or services (cost calculation object) total cost. The homework cost pools assigned to product or service, plus the indirect expenses directly the direct artificially and trace direct materials cost, they can get the total cost of customer or service..ConclusionAccurate calculation enterprise logistics cost itself has no more meaning, use cost information to help enterprise managers decision-making is the essence of accounting. By understanding, analysis and control the logistics cost, and constantly improve the logistics operations, improve logistics operation efficiency. At present the logistics cost management is still stay in cost accounting, cost control lack of dynamics, the activity-based costing method as a kind of advanced thinking methods in the logistics cost management should get attention. By analyzing the activity-based costing method can understand motivation, logistics operations caused logistics cost factor, thus have purpose, a key to seize key logistics elements, effectively control the logistics cost; And you can analyze the ownership of the homework cost to understand the homework, and then improve the efficiency of homework assignments, remove not proliferation. The logistics cost has become enterprise to market competition and maintenance of customer relationships important strategic decision resources to logistics cost of research is to control this strategic resource, utilizing the activity-based costing method accounting logistics cost is to reduce logistics total cost, to increase the effective way of enterprise competitive advantage..。