[雙語翻譯]成本管理外文翻譯--成本管理中唯一正確的計算方法從作業(yè)成本法的角度

1、4400 英文單詞， 英文單詞，2.4 萬英文字符，中文 萬英文字符，中文 7700 字文獻出處： 文獻出處：?koda M, Sláviková G, Laj?in D. The only correct calculation method in cost management: From activity based costing perspective[J]. Journal of Business and

2、 Management, 2014, 3(3): 8-18.The only Correct Calculation Method in Cost Management: From Activity Based Costing PerspectiveMiroslav ?koda, Gabriela Sláviková & Daniel Laj?inAbstractIn late 1980’s National

3、 Association of Accountants had introduced Activity-based costing – a cost accounting technique which charges organization’s indirect costs to the activities that cause the costs to be incurred and then distributes costs

4、 of activities to the products that cause the activities to be performed. Activity-based costing as a management tool has proved its relevance and found its proponents among academics and managers. Introduction of the ti

5、me aspect into Activity-based costing proved that it is still attracting attention and undergoing development in order to become more accurate. The paramount goal of the implementation is to prove the increased effective

6、ness and superiority of cost management when using Activity-based costing. It will be achieved by allocation of overhead costs to products with the intention to determine unit costs. This process of allocation will incre

7、ase the reliability of cost information and improve the information base for product decisions. Moreover, we expect that this approach will more or less alter the profit margin of individual products. This kind of inform

8、ation is very useful when evaluating price-related or keep/drop decisions.Keywords: ABC model, cost management, cost driver, implementation, overhead costs, direct costs, indirect costs1. Importance of Management Cost Ac

9、countingManagement accounting is defined as a system that is concerned with the provision of information to people within the organization to help them make better decisions and improve the efficiency and the effectivene

10、ss of existing operations (Drury, 2005). Management accounting as one of the subsystems of accounting was quite underdeveloped throughout the 20th century, but regained its position back in 1980’s when professionals and

11、academics started to criticize its lack of innovation and relevance of its methods in rapidly changing environment. One of the most important and pioneering title was the Johnson and Kaplan’s book called Relevance Lost:

12、The Rise and Fall of Management accounting published in 1987.This underdevelopment can be attributed mainly to the demand for product cost information for external users and simple and inaccurate methods that were used f

13、or allocation of costs to products (Johnson & Kaplan, 1987). These product costs designed primarily for financial accounting purposes were then used in day-to-day decision making. Unlike financial and tax accounting,

14、 which serve to keep the organization in compliance with laws and regulations, an organization’s management accounting system can actually make or break an otherwise sound business (Hicks, 1992). This statement is suppor

15、ted by the following simple ranking of users of management information.It is apparent that managers use the vast majority of cost information for decision making in day to day business. Shareholders, creditors and tax of

16、fices that belong to external users care most of the time about income that is derived from their shareholdings, ability to meet financial obligation, tax liabilities and receivables, respectively. Table 1 shows the user

17、s of cost allocate indirect costs to cost object. This can be done using measures such as allocation base and cost driver. These are measures that establish some kind of consumption pattern among indirect cost and cost o

18、bject. When the allocation base significantly captures the relationship between the indirect cost and the cost object then the term cause-and-effect allocation is used. In case that the allocation base is rather a weak

19、measure then arbitrary allocation is the appropriate expression. An example of arbitrary allocation is the usage of direct labor costs/hours as an allocation base for allocating indirect costs to cost object. As direct l

20、abor costs/hours do not determine the amount of indirect costs incurred, this would likely lead to inaccurate allocation of indirect costs. Figure 1 describes the process of cost allocation and cost tracing.Direct costs

21、 Allocation baseIndirect costsCost obje cts Cost driverFigure 1. Process of cost allocation and cost tracingThe suitability of traditional absorption costing system may be questionable and managers may start to feel co

22、ncerned whether it is the right moment to revise this kind of costing system. We picked up eight points set by Hicks (2002) that can serve as one out of approaches how to evaluate the costing system and discover the need

23、 for change:(1) Direct labor operations have been replaced with automated equipment since the costing system was lastly revised. This is a very crucial point because it reveals a considerable deficiency of the traditiona

24、l costing system. When direct labor remains the allocation base for indirect costs it may distort the process of allocation of indirect costs to cost object because it no longer determines the relationship between consum

25、ption of resources and cost objects.(2) Indirect costs are becoming a much larger percentage of total costs or overhead rates have been increasing during recent years. Nowadays, manufacturing companies substitute labor w

26、ith capital, mainly machinery, what in turn increases the importance of indirect costs. This proves that direct labor as a base for allocating indirect costs is irrelevant as it is substantially less than indirect costs

27、and as it was mentioned in the first point there is no direct relationship. That’s why there is a need to revise this allocation base by finding a better cause and effect relationship.(3) All overhead is applied to cost

28、object on the basis of direct labor costs/hours.(4) Only a few overhead application rates or only one plant-wide rate is in use. When the company fails to recognize that processes in the manufacturing process consist of

29、different activities that consume different proportions of indirect costs, it will lead again to distortion of product costs. The main reason is that one plant-wide rate assumes that all processes are equal and can be ju

30、stified only in case that company’s products consume indirect costs in approximately the same proportions. This kind of assumption is rather unrealistic and that’s why sufficient number of overhead rates should be used.(

31、5) The organization appears to be competitive on one end of its product line, but not on the other end. Let’s assume that a company manufactures products A and B. Product A is a high volume product B is a low volume prod