作業(yè)成本法在一制造公司應(yīng)用與傳統(tǒng)的成本核算比較【外文翻譯】

1、外文文獻(xiàn)翻外文文獻(xiàn)翻譯原文：ApplicationofActivityBasedCostinginaManufacturingCompany:AComparisonwithTraditionalCostingAbstractActivityBasedCosting(ABC)representsanalternativeparadigmtotraditionalcostaccountingsystemhasreceivedextensiv

2、eattentionduringthepastdecade.Ratherthandisttingthecostinfmationbyusingtraditionaloverheadallocationmethodsittracesthecostviaactivitiesperfmedonthecostobjects(productionserviceactivities)givingmeaccuratetraceablecostinfm

3、ation.InthispapertheimplementationofABCinamanufacturingsystemispresentedacomparisonwiththetraditionalcostbasedsystemintermsoftheeffectsontheproductcostsiscarriedouttohighlightthedifferencebetweentwocostingmethodologies.T

4、heresultsoftheapplicationrevealtheweakpointsoftraditionalcostingmethodsanSCurvewhichexposestheundercostedovercostedproductsisusedtoimprovetheproductpricingpolicyofthefirm.1.IntroductionThecustomerdrivenenvironmentoftoday

5、’smanufacturingsystemsthecompetitivepressureoftheglobaleconomyfcemanufacturingservicesganizationstobecomemeflexibleintegratedhighlyautomatedindertoincreasetheirproductivityatreducedcosts.Butitisimpossibletosustaincompeti

6、tivenesswithoutanaccuratecostcalculationmechanism[1].Proposedby[2]asanalternativemethodtotraditionalcostaccountingmethodsABCassignscoststoactivitiesusingmultiplecostdriversthenallocatescoststoproductsbasedoneachproduct’s

7、useoftheseactivities[3][4].Usingmultipleactivitiesascostdriversitreducestheriskofdisttionprovidesaccuratecostinfmation[3].InanABCsystemthetotalcostofaproductequalsthecostoftherawmaterials2.Batchleveldriverswhichassumethe

8、variationoftheinputsfeverybatchthatisbeingproduced.3.Productleveldriverswhichassumethenecessityoftheinputstosuppttheproductionofeachdifferenttypeofproduct.4.Facilityleveldriversarethedriverswhicharerelatedtothefacility’s

9、manufacturingprocess.UsersoftheABCsystemwillneedtoidentifytheactivitieswhichgeneratecostthenmatchtheactivitiestothelevelbasesusedtoassigncoststotheproducts.WhileusingtheABCsystemtheactivitieswhichgeneratecostmustbedeterm

10、inedthenshouldbematchedtotheleveldriversusedtoassigncoststotheproducts.TheimplementationoftheABCsystemhasthefollowingsteps:1.Identifyingtheactivitiessuchasengineeringmachininginspectioc.2.Determiningtheactivitycosts3.Det

11、erminingthecostdriverssuchasmachininghoursnumberofsetupsengineeringhours.4.Collectingtheactivitydata5.Computingtheproductcost3.ImplementationoftheABCMethod:ACaseStudyTheimplementationstudypresentedheretookplaceinoneofthe

12、leadingsanitarywarecompaniesinTurkey[7].Ithasaproductioncapacityof6.8thoustons.Likemanysanitarywaremanufacturersthecompanyincludessomecommonprocesses.Firststageoftheprocessesisdoneinthebulkpreparementdepartmentwhichising

13、eofpreparingtheessentialquantitiesofbulkbearing.Recipesarepreparedfeachproductionrunaccdingtothisingredientrecipesthebulksarepreparedbytheelectronicallycontrolledtanks.Afterthebulkisreadyitcanbesenttotwodifferentdepartme

14、ntspressuredclassicalcastingdepartments.Inpressuredcastingdepartmentthebulkisgivenshapebythepressuredcastingprocess.Theprocessusesautomatedmachineshasshtercycletimeswhencomparedtoclassicalcastingdepartment.Howeverthebulk