本量利论文英文翻译Word文档格式.docx

本量利论文英文翻译Word文档格式.docx

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Thepurposeofincreasingefficiency.Manylarge-scalemanufacturingandinternationalITcompaniessuchasHewlett-Packardhaveimplementedactivity-basedcostingmanagement,someoftheleadingChina-basedmanufacturingenterprisessuchastheXJElectricCo.,Ltd.isalsotryingtocarryoutoperationssuchascostmanagement,streamlineoperationsandimprovetheeffectivenessoftheroleisveryclear.

Implementationofoperatingcostaccountingmodelisbasedonoperatingcostmanagement,activity-basedcostingisadescriptionoftheaccountingsystem,activity-basedcostingintheimplementationprocesshasanimportantposition.Elementsofactivity-basedcostingmodelisanelementofoperatingcost,accordingtocertainrulesoftheircombinationtoformtheoperatingcostmodel.

UnderstandingandknowledgeofABCMisinthehandsoftheaccountingelementsofproductioncostmanagementknowledgebase.Inordertocarryouttheoperatingcostmanagement,operatingcostmodeltobuildontheneedforcalculationofoperatingcosts.Activity-BasedCostManagementaccountinginvolvesfourelements:

resources,operations,costobject,costdriver.Whichresources,operationsandcostsisthecost,andisthedistributionofobjectsintheenterpriseresources,operationsandcostsareoftenmorecomplexobjectrelations;

costdriverisleadingtochangesinthecostofproductionfactors,aslongastheycanleadtothecostofchangeiscostdriver.

（A）resources

Resourcesasanextensionofaverybroadconcept,coveringallofthevalueoftheenterprisecarrier,includingmaterials,energy,equipment,capitalandlabor,etc..However,operatingcostmanagementofresources,inessence,referstotheoutputorproductoperationcarriedoutbycosts,inotherwords,thecostofresourcesreferstotheoverall.Theallocationofresourcesistargetedatthecostofconsumption,orcanbeunderstoodasafeeforeach.Resourcesifthedirectcostofoperationsandobject-orienteddistribution,isthetraditionalmethodofdirectmaterialcosts.

（B）operation

Operationisdefinedasanorganizationwithapurposetotheworkofadrainonresources.Operationistheoperationofthecoreelementsofcostmanagement.Accordingtothelevelofbusinessandscopeofoperationscanbedividedintothefollowingfourcategories:

unitoperations,batchoperations,productoperationsandsupportoperations:

（1）operatingunits:

unitofproductorservicebenefitfromtheoperation,itsresourcesareoftenassociatedwiththeconsumptionofproductsindirectproportiontoproductionorsales.Commonoperationssuchasmachiningparts,suchasatesteachproduct;

（2）otherapprovedoperations:

benefitofanumberofproductoperations,operatingcostsandthenumberofproductsindirectproportiontothebatch.Debugging,suchascommonequipment,productionpreparation,etc.;

（3）productoperation:

tomakeaproducttobenefitfromeachunitoperation.Forexample,thepreparationofNCcode,productoperations,suchasprocessdesign;

（4）tosupporttheoperation:

Inordertomaintainnormalproduction,allproductswhichbenefitfromoperations,operatingcostsandnocorrelationbetweenthenumberofproducts.Forexample,plantmaintenance,managementandsoon.Isgenerallybelievedthatthefirstthreecategories,alltheoperationsaretosupporttheoperation.

（C）CostObject

CostObjectistheobjectoftheneedforcostmeasurement.Inaccordancewiththeneedsoftheenterprisescanbegrantedasaproductioncosttargetcanalsobeatargetspeciestobeacost.Customerportfoliomanagementinthenewmanagementtool,itisnecessarytocalculatetheprofitsofeachcustomerinordertodeterminethetargetcustomergroups,hereisthecostobjectforeachcustomer.

Costobjectcategorycanbedividedintothecostofthemarketcategoryofcosttargetsandproductiontargets.Themarkettodeterminetheobjectcategoryofcostismainlyinaccordancewiththedifferentmarketchannelsfordifferentcustomerstodeterminethecostoftheobject,hewasdifferentchannelsandcustomerstomeasuretheactualearnings,accountingfortheresultsofthemaindecision-makingandtosupportdecision-makingenterprises.Productioncostisthecostoftheenterpriseobjects,includingavarietyofproductsandsemi-finishedproducts,usedtomeasuretheresultsofinternalproduction.

（D）CostDriver

Costdriver,referringtotheinterpretationofthecharacteristicsoftheoperatingcostsofthemeasure,reflectingthecostofoperatingtheuseorotheroperationsoftheoperatingvolumeofconsumption.Costdrivercanbedividedintothreecategories:

transactionalcostdriver,continuityandaccuracyofcostdrivercostdriver.

（1）transactioncostdriver,theoperatingfrequencyofmeasurement,suchastheequipmenttoadjustthefrequencyofthenumberoforders.Whenalltheoutputontherequirementsofbasicallythesameoperation,thecostdriveroftheoptiontransaction,tohomeappliancesmanufacturerasanexample,toarrangearefrigeratorproductionofaparticularmodelormodelstodealwiththesameorder,therequiredtimeandenergyandproductionofthenumberofproductsorthenumberofordershasnothingtodo.

（2）thecontinuityofcostdriver,itreflectstheneedtocompleteacertainoperationtime.Ifadifferentnumberofproductsrequiredbytheoperationoftheresourcesconsumptionisnotsignificantatthesametime,itshouldbeamoreaccuratemeasurementstandards.Forexample,asimpleproductofeachprocesscarriedoutbyarelativelyshorttimetoadjustequipment,andprocesscomplexproductoftheequipmentneededtoadjustthetime,ifthenumberofadjustmentstoequipmentcostdriver,thentheoperationmayleadtocostnottrueatthistimeofequipmentneededtoadjustthetimeformoreappropriatecostdriver.

（3）theaccuracyofcostdrivers,thatisadirectcalculationforeachoperationbyeachofthecostofconsumptionofresources.Perunitoftimeintheequipmenttoadjusttheconsumptionofmanpower,technologyandresources,therewasasignificantdifferenceinthecircumstances,itmayrequiretheuseoftheaccuracyofcostdriver,directcalculationoftheoperatingcostsofthedepletionofnaturalresources.

Tocarryoutoperationsintheprocessofcostmanagementmustbecombinedwiththeirownstep-by-stepimplementationoftheactualsituation.However,theapplicationofdifferententerprisesalsohaveaconsiderablenumberofcommonfactorsandwewillbegroupedintoeightmajoroperatingcostmanagementimplementationsteps.Productionoperationsintheimplementationofcostmanagement,thefocusontheeightstepsbasedontheapplicationofinnovationandflexibilityisthekeytothesuccessofABCM.

（A）operationsresearch:

theprocessofunderstandingtheoperationofenterprises,thecollectionofoperatinginformation

Goalistolearnmoreaboutthebusinessandoperationalprocess,sortoutthecostofenterprisemobilityandleadtothecostoftheorderofthefactorsthattookplacetofindoutthecostofthevariousdepartmentsoftheresponsibilityandtheresponsibilitytofacilitatethedesignofcontrolsystemoperation.

（B）operationsthat:

masteranddecompositionprocessesmerge

Operationsareoftendispersedintheorganizationalstructureofenterprises,withthesizeofthebusiness,technicalandorganizationalformsvary,operationscanbefoundseveralways,first,drawtheproductionflowchartofavarietyofenterprisebusinessprocessinordertoformnetworks,eachdecompositionprocessareanumberofoperations,thefinalwillberelatedorsimilaroperationsmergetogether.Anotherapproachistotheexistingfunctionsfromtheenterprisesector,theanalysisbyinvestigatingtodeterminetheoperationofvariousdepartments,togetherwithasummary.Thelastapproachistoconveneameetingofallemployees,fromstaffortheWorkingGrouptocompletetheworkdescribedinit,andthenaggregated,

Thisapproachwillhelptoraiseawarenessofallemployeestoparticipateinandacceleratetheimplementationofoperatingcostmanagement,andthefirsttwowaystoobtaininformationfaster,highaccuracyandwillnotinterferewiththestaff.

（C）thecostofCollects:

Surveyandanalysisofrelevantcostsandcostdrivers

Thecostofvarioustypesofresourcesoccurs,carriedoutbythetraditionalaccountingrecordsreflectedinthewagesdue,accountspayable,inventoryaccounting,inthestepsoftheoperationtoidentifyandcost-relatedresourcescanbedirectlymeasurethecurrentdistribution,forexample,costsofmaterialstotheconsumptionofmaterialsCollectsprocessingoperationscanalsobethroughtheanalysisofafunctionoras