論作業(yè)成本法
淺談作業(yè)成本法在我國(guó)的應(yīng)用和發(fā)展 摘 要 成本管理和成本控制是企業(yè)管理的重要內(nèi)容。隨著企業(yè)發(fā)展的要求，成本管理如何 從傳統(tǒng)的“模糊”管理，逐步轉(zhuǎn)變?yōu)榕c作業(yè)相關(guān)的“精細(xì)”成本管理，成為企業(yè)提升管理水 平的重要需求。作業(yè)成本作為一門(mén)新興的學(xué)科也便應(yīng)運(yùn)而生，成為今后一段時(shí)期會(huì)計(jì)領(lǐng) 域的關(guān)注重點(diǎn)和熱門(mén)話(huà)題。 作業(yè)成本法又叫作業(yè)成本計(jì)算法或作業(yè)量基準(zhǔn)成本計(jì)算方法（Activity- based costing，ABC法），是以作業(yè)（activity）為核心，確認(rèn)和計(jì)量耗用企業(yè)資源的 所有作業(yè)，將耗用的資源成本準(zhǔn)確地計(jì)入作業(yè)，然后選擇成本動(dòng)因，將所有作業(yè)成本分 配給成本計(jì)算對(duì)象（產(chǎn)品或服務(wù)）的一種成本計(jì)算方法。它產(chǎn)生于20世紀(jì)80年代的美國(guó) ，承接適時(shí)制的背景，后在世界范圍內(nèi)得以推廣。 作業(yè)成本出現(xiàn)的背景也是市場(chǎng)經(jīng)濟(jì)環(huán)境的變化所形成的，在工藝流程不斷改進(jìn)、科 技更新日益飛快的今天，過(guò)去那種傳統(tǒng)的成本核算體系已顯現(xiàn)出諸多弊端，由于間接費(fèi) 用在產(chǎn)品成本中所占比例越來(lái)越大，以“直接成本占主要比例”為基礎(chǔ)的傳統(tǒng)成本分配方 式已落后于時(shí)代，那么，作業(yè)成本的出現(xiàn)也成為必然趨勢(shì)?？梢哉f(shuō)，它是成本會(huì)計(jì)發(fā)展 歷史上的一次改革。 作業(yè)成本法作為一種新興的核算方法，在國(guó)外已得到了重視和使用，在我國(guó)，ABC的 使用還處于起步和探索階段。筆者認(rèn)為，我國(guó)目前在某種程度上和某個(gè)范圍內(nèi)來(lái)講，AB C已具備實(shí)施的客觀條件，比如我國(guó)一些先進(jìn)企業(yè)本身的人員素質(zhì)和硬件條件都非常優(yōu)良 ，那么使用ABC進(jìn)行成本核算和管理決策就具備了可能性。而且，據(jù)筆者了解我國(guó)已有個(gè) 別企業(yè)試用ABC，雖然結(jié)果并不都盡如人意，但畢竟為ABC在我國(guó)的應(yīng)用打開(kāi)了局面。為 了ABC能夠更好地在國(guó)內(nèi)推廣，筆者認(rèn)為以下幾個(gè)方面值得關(guān)注：一是國(guó)家應(yīng)創(chuàng)造良好的 經(jīng)濟(jì)環(huán)境，使經(jīng)營(yíng)者節(jié)約外部成本；二是各企業(yè)在試用過(guò)程中要在不斷探索中前進(jìn)，不 可淺嘗輒止；三是在應(yīng)用過(guò)程中要結(jié)合企業(yè)自身情況，不可盲目照搬、照抄。 在我國(guó)市場(chǎng)經(jīng)濟(jì)蓬勃發(fā)展的今天，在面向世界、走向世界的新形勢(shì)下，我國(guó)企業(yè)的 生存發(fā)展不只要從生產(chǎn)上抓起，也要在管理上邁上一個(gè)新臺(tái)階。如何把成本細(xì)化，將成 本更好的分配到產(chǎn)品中和作業(yè)中去，將是廣大企業(yè)管理人員和財(cái)務(wù)人員所要共同關(guān)注的 問(wèn)題。相信我國(guó)的經(jīng)濟(jì)浪潮會(huì)澎湃不息，國(guó)家繁榮富強(qiáng)。 關(guān)鍵詞：作業(yè)，作業(yè)成本，成本動(dòng)因 Discuss Activity-based costing application and development in our country simply ABSTRACT The cost is managed and controlled with the cost to be the important content of business administration. With request for enterprise development, it is managed from traditional" fuzzy" that how become a management, " meticulous" changed into correlating with homework progressively becomes a management, become the important demand that the enterprise promotes the management level . The cost of the homework arises at the historic moment too as a new developing discipline , become concern focal point and hot issue of the accounting field of one period in the future . Activity the computing method of the cost or the activity quantity datum cost computing technology of calling industry again of law of cost. Regard activity as the core. It confirms and measure and consume enterprise the homeworkses of resource resource cost consumed count the activity accurately. Then choose the reason of the cost. Distribute all homework cost a kind of cost computing technology of the cost calculation target( the products or the service)’s. It result from the U.S.A.s of will it be the eighties the 20th century, it accepts background that made in good time afterwards within the range of world popularize . ABC background that cost appear whether market economy change of environment form too, update in the technological process , science and technology is upgraded today quickly day by day, that kind of traditional cost accounting system has already displayed a great deal of drawbacks the past,because the proportion is larger and larger in the indirect expense is in the cost of goods, divide with " direct cost account for main proportion " for traditional cost of foundation person who fill a prescription already era of lagging behind, then, the appearance of the ABC becomes the inexorable trend too. We can say , it is a reform in the developing history of cost accounting. ABC has already been paid attention to and used abroad as a kind of new developing method of checking and calculating, in our country, the use of ABC is still at starting and exploring stage. I think , our country comes to talk with a certain range to a certain extent at present, ABC possess objective condition that implement such as our country some advanced enterprise personnel quality and terms very much fine hardware of itself already, have used ABC and carried on cost accounting and administrative decision and possessed possibility . And, our country has already had specific enterprises that have tried out ABC as far as author know, though results are not all fully up to expectations, but has set the ball rolling for the application in our country of ABC after all . Can be popularized at home better for ABC, I think that the following several respect merits attention: First, the country should create the good economic environment , make the operator economize the outside cost; Second, every enterprise should advance in exploring constantly in the course of trying out, can’t stop after getting a little knowledge of a subject or about sth. ; Third , combine enterprise’s one’s own situation in the course of using , can’t imitate , copy word by word blindly . Today when market economy is vigorous in our country, under the new situation that meet the needs of the world, move towards the world, The survival and development of the enterprise of our country not only wants since paying special attention to on production but also step and attain a new height in management. How be at cost thinning, at cost fine distribution get products neutralization homework, It will be the masses of enterprise administrative staff and financial question that personnel pay close attention to together. It wills believe the economic tideses of our country surge breaths prosperous and powerful country. Key words: activity , Activity-based costing , The reason of the cost 目 錄 摘 要…………………………………………………………………….1 第一章、作業(yè)成本法的理論概況………………….…………………..7 1. ABC的歷史……………………………………………………………...7 2. ABC產(chǎn)生的依據(jù)………………………………………………………...9 3. ABC的概念體系………………………………………………………..10 第二章、在我國(guó)先進(jìn)制造企業(yè)中推廣應(yīng)用ABC的重要意義……..12 1. ABC的現(xiàn)實(shí)意義………………………………………………………..12 2. ABC的適用條件和在我國(guó)應(yīng)用的可行性……………………………..15 第三章、ABC的應(yīng)用現(xiàn)狀及在我國(guó)推廣的途徑……………………17 1. ABC的應(yīng)用現(xiàn)狀……………………………………………………...…17 2. 成功應(yīng)用ABC的一部分經(jīng)驗(yàn)及推廣途徑……………………………..22 3. 一些企業(yè)應(yīng)用ABC失敗的教訓(xùn)………………………………………..36 第四章、結(jié)束語(yǔ)………………………………………………………...38 |淺談作業(yè)成本法在我國(guó)的應(yīng)用和發(fā)展 | |成本管理和成本控制是企業(yè)管理的重要內(nèi)容。隨著企業(yè)發(fā)展的要求，成本管理| |如何從傳統(tǒng)的“模糊”管理，逐步轉(zhuǎn)變?yōu)榕c作業(yè)相關(guān)的“精細(xì)”成本管理，成為企| |業(yè)提升管理水平的重要需求。作業(yè)成本作為一門(mén)新興的學(xué)科正越來(lái)越受到人們| |的廣泛關(guān)注，隨著我國(guó)市場(chǎng)經(jīng)濟(jì)的不斷深入，企業(yè)在以利潤(rùn)最大化為目的的形| |勢(shì)下勢(shì)必要把成本降至最低水平，那么作業(yè)成本也就發(fā)揮了他的作用?？梢哉f(shuō)| |，作業(yè)成本將是今后一段時(shí)期會(huì)計(jì)學(xué)成本領(lǐng)域的一個(gè)重要的課題。 | |第一章 作業(yè)成本法的理論概況 | |本章擬就作業(yè)成本法（Activity-based Costing, 又譯為作業(yè)成本計(jì)算法，以| |下簡(jiǎn)稱(chēng)ABC）的歷史、產(chǎn)生依據(jù)、概念體系等三個(gè)方面對(duì)ABC的理論概況作以介| |紹。 | |第一節(jié) ABC的歷史 | |ABC起源于美國(guó)，較有影響力的主要有以下幾位學(xué)者的觀點(diǎn)： | |（一）科勒（Kohler, Eric L.）的作業(yè)會(huì)計(jì)思想。科勒的作業(yè)會(huì)計(jì)思想，主 | |要來(lái)自于對(duì)20世紀(jì)30年代的水力發(fā)電活動(dòng)的思考?？评仗岢龅淖鳂I(yè)成本會(huì)計(jì)思| |想，主要有以下觀點(diǎn)： | |1、作業(yè)（activity）， 指的是一個(gè)組織單位對(duì)一項(xiàng)工程、一個(gè)大型建設(shè)項(xiàng)目| |、一個(gè)規(guī)劃或重要經(jīng)營(yíng)事項(xiàng)的具體活動(dòng)所作的貢獻(xiàn)，或者說(shuō)某一個(gè)部門(mén)的某一| |類(lèi)活動(dòng)；作業(yè)在現(xiàn)實(shí)生產(chǎn)活動(dòng)中是一直存在的，只是此時(shí)才第一次被運(yùn)用到成| |本核算和生產(chǎn)管理之中。 | |2、作業(yè)賬戶(hù)（activity account），對(duì)每一項(xiàng)作業(yè)設(shè)置一個(gè)作業(yè)賬戶(hù)，對(duì)其 | |相關(guān)的作用（貢獻(xiàn)）和費(fèi)用進(jìn)行核算，對(duì)作業(yè)的責(zé)任人，要能進(jìn)行控制，即是| |說(shuō)，同一個(gè)責(zé)任人控制的作業(yè)活動(dòng)才是一項(xiàng)獨(dú)立的作業(yè)。 | |3、作業(yè)賬戶(hù)的設(shè)置方法是，從最低層、最具體、最詳細(xì)的作業(yè)開(kāi)始，逐級(jí)向 | |上設(shè)置，一直到最高層的作業(yè)總賬，類(lèi)似于傳統(tǒng)科目的明細(xì)賬、二級(jí)賬和總賬| |。 | |4、作業(yè)會(huì)計(jì)的假設(shè)是，所有的成本都是變動(dòng)的，所有的成本都能夠找出具體 | |責(zé)任人，控制由責(zé)任人實(shí)施。 | |在會(huì)計(jì)史上，科勒的作業(yè)會(huì)計(jì)思想第一次把作業(yè)的觀念引入會(huì)計(jì)和管理之中，| |被認(rèn)為是ABC的萌芽。 | |（二）斯拖布斯（G.T. Staubus ）的會(huì)計(jì)思想。斯拖布斯是第二位研究作業(yè) | |成本法的學(xué)者，他分別在1954年的《收益的會(huì)計(jì)概念》、1971年的《作業(yè)成本計(jì) | |算和投入產(chǎn)出會(huì)計(jì)》和1988年的《服務(wù)與決策的作業(yè)成本計(jì)算——決策有用框架中| |的成本會(huì)計(jì)》等著作中提出了一系列的作業(yè)成本觀念。其理論要點(diǎn)有： | |1、會(huì)計(jì)是一個(gè)信息系統(tǒng)，而作業(yè)會(huì)計(jì)是一個(gè)與決策有用性目標(biāo)相聯(lián)系的會(huì)計(jì) | |，同時(shí)，研究作業(yè)會(huì)計(jì)首先應(yīng)該明確其基本概念，如作業(yè)、成本、會(huì)計(jì)目標(biāo)（| |決策有用性）。 | |2、要揭示收益的本質(zhì)，首先必須揭示報(bào)表目標(biāo)。報(bào)表目標(biāo)是履行托管責(zé)任或 | |受托責(zé)任，為投資決策提供信心，減少不確定性，報(bào)表中的收益和利潤(rùn)，與成| |本密切相關(guān)；ABC揭示的成本不是一種存量，而是一種流量。 | |3、要較好地解決成本計(jì)算和分配問(wèn)題，成本計(jì)算的對(duì)象就應(yīng)該是作業(yè)，而不 | |是某種完工產(chǎn)品或其對(duì)應(yīng)的工時(shí)等單一標(biāo)準(zhǔn)。成本不應(yīng)該硬性分為直接材料、| |直接人工和制造費(fèi)用，更不是根據(jù)每種產(chǎn)品的工時(shí)來(lái)計(jì)算分配全部資源成本（| |無(wú)論直接的或間接的），而是應(yīng)該根據(jù)資源的投入量和消耗額，計(jì)算消耗的每| |種...
論作業(yè)成本法