作业成本法在制造业中的运用及利弊外文翻译可编辑Word文档格式.docx

作业成本法在制造业中的运用及利弊外文翻译可编辑Word文档格式.docx

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作业成本法在制造业中的运用及利弊外文翻译可编辑@#@作业成本法在制造业中的运用及利弊外文翻译@#@ @#@@#@外文翻译@#@UtilizationofActivity-BasedCostingSysteminManufacturingIndustries?

@#@Methodology,BenefitsandLimitations@#@MaterialSource:

@#@InternationalReviewofBusinessResearchPapers@#@Author:

@#@BorisPopshop@#@Introduction@#@Thedifficultyinherentinchoosingaproperandaccurateproductcostingmethodformanufacturingenterpriseshasbeenwidelydiscussedbyacademicsandpractitioners.TheimportantlimitationoftraditionalabsorptioncostingmethodshadbeendeeplydiscussedalongwithadvantagesofothercostingmethodasVariableCostingorActivity-BasedCostingABC.DespitethefactthatissuesrelatingtoABChavebeenwidelydiscussedbyresearchersandpractitionersinthepasttenyears,thismodernconceptstilllacksgeneralrulesgoverningbothmethodologyandcostallocationprinciples.Lookingback,theconceptofActivity-BasedCostinghasbeenconsideredasophisticatedmethodofcostcalculationsincetheearly1980s.TheABCmethodwasoriginallydesignedasasolutiontothelimitationsoftraditionalcostingmethods.Theproblemsrelatingtothesetraditionalcostingmethodshadbeendiscussedwiththeneedforimprovementinthequalityofcostingsystemsactuallyutilizedinpractice.However,onechallengefacedwhencarryingoutthecostallocationprocedureinABCliesinthemannerinwhichthemethodologyisapplied.WhenallocatingcostsinadherencetoABCprinciples,theuserofthesystemalsohastostrictlyfollowtheindividualstepswithintheimplementationmethodology,whereclearlydefinedallocationproceduresandothermethodicalactsareperformed.ThisresearchstudyhasnoambitionstojudgetheexpediencyoftheABCsystemforrecentorfutureusers.Infact,theaimofthispaperistodefinitivelyexplainthenecessarystepstoapplyABC,aswellastoclarifyproceduresforactivityoutputmeasurementandcostassignment.ThepaperalsodescribesthebenefitsandlimitationofABCimplementationinmanufacturingindustries.@#@1.Literaturereview@#@1.1TheABCconceptwasdesignedasamethodwhicheliminatestheshortagesofthetraditionallyusedabsorptioncostingmethods.Traditionalcostingtechniqueswereusedforthepurposesofoverheadcostallocationduringthe20thcentury.Thesearebasedonsimplifiedproceduresusingprinciplesofaverages.Inrecentdecades,suchconventionalconceptshavebecomeobsoleteduetotwomajorphenomena.Thefirstoftheseiseverincreasingcompetitioninthemarketplace,thenecessitytoreducecostsandtheeffectofhavingmoredetailedinformationoncompanycosts.Secondly,therehasbeenachangeinthecoststructureofcompanies.Intermsofthemajorityofoverheadcosts,traditionalallocationconcepts,basedastheyareonoverheadabsorptionrates,canoftenprovideincorrectinformationonproductcosts.ThoseshortagesorlimitationshadbeenverycloselydescribedinthescientificpublicationsDrury,2001,Lucas,1997.ThefirstcriticismoftraditionalcostingconceptwaspublishedbyKaplanandJohnsonin1987.@#@Theeffectthatplaysaroleindetermininganinaccurateoverheadcostallocationcouldbedescribedfigure1as‘verbalization’Popshop,2008.Inotherwords,theendresultsofallocatingaproportionallyaveragevolumeofcostsofanytypetoallcostobjects.Forexample,thecostfortransportinganitemtocustomerAisthetruevalueof50andtransporttocustomerBis900Ifweusetraditionalabsorptioncosting,thetransportcostswillbecomepartofthesalesordistributionoverhead,meaningallthecostsofthistypewillbemixedtogetherandthenallocatedthroughtheabsorptionratetothecostobject,inproportiontothespecifictypeofdirectcost.Allcostobjectsthenwillbesubjecttotheprincipalaveragevolumeoftransportcosts.Intheexamplethismeans130forcustomerAand110forcustomerB.Abovementionedproblemscouldbesometimesbesolvedbyapplicationofdifferentiationabsorptioncosting,whichusesseveraltypesofoverheadwithdifferentallocationbases,insteadofsummingabsorptioncostingwithoneuniversaloverheadandoneallocationbaseKarl,2006.Anotherpossiblesolutionistheapplicationofconscentreoverheadratesinsteadofplaned-widerateDrury,2001.Despitethat,theproblemofwhathereistermed‘verbalization’isalsosignificantincompanieswithaverysophisticatedsystemfeaturingcostcentreoverheadrates.Evenifseveral@#@Differentoverheadratesfordifferentoverheadcostpoolsareusedtoimprovethequalityofcostassignment;@#@thebasisisstillthesame?

@#@theallocationbaseusuallyrepresentedbyanytypeofdirectcost.Ifthebasisisonlysettotheeasilymeasuredamountofdirectcosts,itisnotpossibletoachieveaccuracyincostassignment,becausethetruecausesofcostconsumptionfrequentlyhaveanaturalbase.Theabsorptioncostingmeth