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The reasonable construction and Countermeasures of activity-based cost accounting system

Author: LuoHaoBin From: www.yourpaper.net Posted: 2010-06-11 00:07:11 Read:
[Key words] ABC accounting system the traditional method of
[Abstract] along with our country economy development and the deepening of social information, the traditional cost accounting method has been unable to meet the requirements of cost accounting, the disadvantage is highlighted ceaselessly.Therefore, the cost of accounting method innovation becomes imminent.As a more accurate calculation of the cost -- the activity-based costing method, its application has become represent the general trend, therefore, this comparison from the ABC and the traditional cost accounting method, elaborates the constructing activity-based cost accounting system.

As everyone knows, the traditional cost accounting method is influenced by all kinds of factors has not been able to meet the requirements of economic development, it can not for the enterprise managers to provide cost information accurately, affect the management decision-making.In the fierce market competition environment, enterprises want to remain invincible, must strengthen cost accounting, improve the accuracy of cost accounting, to enhance the market competitiveness of enterprises.Therefore, the cost accounting method innovation in enterprise is already be imperative.Activity-based costing is a method that can effectively accounting for cost of accurate and objective, it overcomes the shortcomings of traditional cost accounting method, the allocation of costs and the cost of links, cost of collecting and distributing according to cost, make the distribution of the indirect cost more accurate, cost traceability is greatly improved, provides a more objective and effective cost information for the enterprise decision-making.We start from the basic connotation of operating cost method, based on the traditional cost accounting method activity-based costing, and discusses the establishment of activity-based costing the necessity, principle, construction process and a series of about how to construct the activity-based costing initiatives.
, activity-based costing and traditional costing the meaning and the distinction between and
The 1 ABC meaning of
Work (Activity) refers to the process of enterprises to provide services in product manufacturing and in all economic activities.Activity-based costing (Activity - Based Costing, abbreviation ABC), also known as the method of activity-based cost, is a through track dynamic response to all activities, the measurement work and the cost for the cost object, evaluation of operation performance and resource utilization of the calculation and management method into the.It basically is a kind of indirect cost allocation method, it is to work as the center, according to the operation on the resource consumption situation will cost of resources assigned to tasks, the amount of work according to product and service consumption, will ultimately cost allocated to products and services.Compared with the traditional method of assigning indirect cost according to the proportion of production time, fixed working hours, machine hours, direct labor cost, activity-based costing can provide more accurate cost information.It is a new method of cost management in the western developed countries, the United States of America, the rise of British, Japanese and other nineteen eighties.This method and activity-based management (Activity-Based Management, referred to as ABM), just-in-time (Just In Time, referred to as JIT), total quality management (Total Quality Management, referred to as TQM), management philosophy and management method of new and increasingly com., the need to adapt to the great changes of modern market economy environment and technology environment.The implementation of activity-based costing, the market mechanism into enterprise, strengthen the enterprise internal responsibility system, formulate correct price strategy and competitive strategy, and strengthen strategic management, has important practical value.
2 the cost of operation law and the traditional method of cost difference between
(1) the focus of attention: the traditional cost method cost; activity-based costing about homework.Cost management method usually does not distinguish between enterprises in order to attract different customers, retain the cost, the results of the analysis are generally proceeds with high rate of large customers, small customers with low rate of return.In fact, the cost for different customer cost has the very big difference.Some customers trading volume, demand is stable, the product and the service request is not high, the customer's cost is low; and some customer transaction volume although large, but demand fluctuation of products and services, demanding, often there will be complaints, enterprises need to invest a lot of manpower and material resources for sales and service to the customer, the customer's cost is high.After the implementation of the activity-based costing management, market department to make the corresponding decision: the profit contribution rate high customer may be appropriate to increase the cost to strive for, maintenance, for the profit contribution rate of low customer can make the appropriate choice, or is changing the way we work, reduce the cost, make the customer profit contribution rate the due level.
(2) division of responsibilities: the traditional cost method to the general department (or line) as the responsibility center, the Department of controllable cost as the object; the value chain cost of operation law formed in operation and associated activities to the division of responsibilities, based on the value chain as the control unit, and the value chain is beyond the sector boundaries.
(3) control standard choice: traditional cost method to the enterprise reality may reach the level as the control standards, but these standards are relatively stable, is the enterprise reality may be, rather than the highest level; ABC to actual operation ability (the highest level of output may reach not considered realistic low efficiency and technique failure, time, scrap, abnormal shutdown and other factors, the cost of the optimal or ideal), as the cost control standard.
(4) determine the evaluation object, rewards and punishment to cash: the traditional cost method in order to reach the standard and meet the standards as a basis for assessing the degree of responsibility of the relevant departments, and rewards and punishments; activity-based costing to continuously eliminate waste achievements and close to the optimal standard degree as a performance, the performance can be with the financial index, can also be non financial indicators, a variety of operations in the chain operation execution, namely "team" (not "a department and a responsible person") the implementation of reward and punishment.
(5) treated the non-value added cost attitude: the traditional cost method ignores the non-value added cost; ABC attaches great importance to the non-value added cost, and continue to focus on the elimination of non-value-added costs.Value-added service refers to bring added value to customers, which can bring the profit for the enterprise operation.Such as personal financial services, banking consultant services; non value-added service is provided for the normal operation of the work product.As for deposit customer inquiry service, to provide loans to customers account settlement service etc..
two, construction of activity-based cost accounting system and the necessity of
1 the traditional cost accounting method is a relatively narrow range of
With the continuous development of science, economy and so on, today's society has entered the knowledge, the information age, intelligence resources have been fully deserve to become the most important factor, so the use of intellectual resources should be included in the cost of products or services.However, the current cost accounting system does not take this into consideration, but the total and the EC will result management costs, rather than the product cost.In the knowledge economy era such division is included in the method does not adapt cost connotation.
2 cost information distorted
We must ensure the authenticity of cost information, cost information plays a vital role in the development of an enterprise.But in the traditional cost accounting method, has been partially distorted cost information.For example, in the traditional cost management method, depreciation of fixed assets at the end of the accounting period to the number or volume of business as the basis for allocation in all products; personnel wage share in its subordinate departments products, assessed by yield.This allocation results will lead to the traditional product due to belong to the standardized product in bulk and assigned to more cost, higher cost.For intermediate business products, due to the small batch customized products, distribution costs less.Plus some yield quantitative standard of intermediary business product is difficult to confirm, some costs were not even in the intermediate business products on the distribution, causes the product cost is relatively low or no cost only income.Thus reflect the cost information of traditional cost method has not fully accurate.
3 operation cost advantages of
To identify the most valuable customers, products and channels; to identify unprofitable customers, products and channels can be found; organizational financial performance real contributors and erosion; according to the change of production, organization structure, resource cost, can accurately predict the cost, profit and resource needs; can find the source of the bad financial performance; to track the cost of operation and process can enhance the bargaining power of enterprises.Through the application of activity-based costing, enterprises will have a strong internal competition
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