作业成本法与传统成本法的比较2

作业成本法与传统成本法的比较

摘要

任何一种成本计算制度都必须有效地解决成本计量与成本分配的问题，以保证成本信息的相关性和准确性。而近一、二十年来，在电子技术革命的基础上产生了高度自动化的先进制造企业，带来了管理观念和管理技术的巨大变革，在这种崭新的制造环境下，企业传统采购与制造过程将发生了深刻的变化。相应地，原来为传统采购与制造乃至企业决策服务的产品成本计量与控制、会计决策、业绩评价等会计理论和方法也将发生相应变革。直接人工成本大比例下降，间接费用大幅度增加。显然，仍然沿用传统成本计算方法中的直接人工标准来分配数倍、甚至数十倍高于自己的制造费用，必将导致成本信息失真。所以作业成本计算法应运而生。作业成本法是一种通过对所有作业活动进行追踪动态反映，计量作业和成本对象的成本，评价作业业绩和资源的利用情况的成本计算和管理方法。不过，依据目前我国企业所处的环境而言，大规模的实施作业成本法还不现实，作业成本法是在传统成本法的基础上发展起来的。二者既有区别又有联系。本文就是通过作业成本法与传统成本法的比较，发现其不同点和联系点，找到二者的融合点，为作业成本法在我国的应运进行探讨。

关键词：作业成本法；成本动因；作业成本管理；标准成本法

Costing and cost comparison of traditional

Abstract

Any kind of cost finding system all must in solve the cost measurementand the allocation of cost question effectively, guarantees the costinformation the relevance and the accuracy. But nearly, for 20 years, havehad the high automated advanced manufacture enterprise in theelectronic technology revolution foundation, have brought themanagement idea and the management technology huge transformation,under this kind of brand-new manufacture environment, the enterprisetradition purchase and the manufacture process will have the deeptransformation. Correspondingly, originally accountants and so onproduct cost measurement and control, accountant decision-making,achievement appraisal which will serve for the traditional purchase andthe manufacture and even the enterprise decision-making the theory andthe method also has the corresponding transformation. The directartificial cost great proportion drops, overheads cost large scale increase.Obviously, still continued to use in the tradition cost finding method thedirect artificial standard to assign the several fold, even dozens of timesto be higher than own factory expense, will certainly to cause the costinformation distortion.Therefore activity based-costing arises at thehistoric moment. Activity based-costing is one kind through carries on thetracing dynamic reflection to all work activity, the measurement work and he cost objective cost, the appraisal work achievement and theresources use situation cost finding and the management. The basis atpresent our country Enterprise locates the environment says, thelarge-scale activity based-costing not realistic, activity based-costing isdevelops in the traditional cost method foundation. The two both have thedifference and to have the relation This article is through activitybased-costing and the traditional cost method comparison, discovered itsdiversity and the connection point, found the two the fusion spot, shouldtransport for the cost of operation law in our country carries on thediscussion.

Key words: ABC; cost drivers; operating cost management; standard costing