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

1、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#Utilization of Activity-Based Costing System in Manufacturing Industries ?# Methodology, Benefits and Limitations# Material Source:# International Review of Business Research Papers # Author:# Boris Popshop# Introduction# The difficulty inherent in

2、choosing a proper and accurate product costing method for manufacturing enterprises has been widely discussed by academics and practitioners. The important limitation of traditional absorption costing methods had been deeply discussed along with advantages of other costing method as Variable Costing

3、 or Activity-Based Costing ABC. Despite the fact that issues relating to ABC have been widely discussed by researchers and practitioners in the past ten years, this modern concept still lacks general rules governing both methodology and cost allocation principles. Looking back, the concept of Activi

4、ty-Based Costing has been considered a sophisticated method of cost calculation since the early 1980s. The ABC method was originally designed as a solution to the limitations of traditional costing methods. The problems relating to these traditional costing methods had been discussed with the need f

5、or improvement in the quality of costing systems actually utilized in practice. However, one challenge faced when carrying out the cost allocation procedure in ABC lies in the manner in which the methodology is applied. When allocating costs in adherence to ABC principles, the user of the system als

6、o has to strictly follow the individual steps within the implementation methodology, where clearly defined allocation procedures and other methodical acts are performed. This research study has no ambitions to judge the expediency of the ABC system for recent or future users. In fact, the aim of thi

7、s paper is to definitively explain the necessary steps to apply ABC, as well as to clarify procedures for activity output measurement and cost assignment. The paper also describes the benefits and limitation of ABC implementation in manufacturing industries.# 1. Literature review# 1.1 The ABC concep

8、t was designed as a method which eliminates the shortages of the traditionally used absorption costing methods. Traditional costing techniques were used for the purposes of overhead cost allocation during the 20th century. These are based on simplified procedures using principles of averages. In rec

9、ent decades, such conventional concepts have become obsolete due to two major phenomena. The first of these is ever increasing competition in the marketplace, the necessity to reduce costs and the effect of having more detailed information on company costs. Secondly, there has been a change in the c

10、ost structure of companies. In terms of the majority of overhead costs, traditional allocation concepts, based as they are on overhead absorption rates, can often provide incorrect information on product costs. Those shortages or limitations had been very closely described in the scientific publicat

11、ions Drury, 2001, Lucas, 1997. The first criticism of traditional costing concept was published by Kaplan and Johnson in 1987.# The effect that plays a role in determining an inaccurate overhead cost allocation could be described figure 1 as verbalization Popshop, 2008. In other words, the end resul

12、ts of allocating a proportionally average volume of costs of any type to all cost objects. For example, the cost for transporting an item to customer A is the true value of 50 and transport to customer B is 900 If we use traditional absorption costing, the transport costs will become part of the sal

13、es or distribution overhead, meaning all the costs of this type will be mixed together and then allocated through the absorption rate to the cost object, in proportion to the specific type of direct cost. All cost objects then will be subject to the principal average volume of transport costs. In th

14、e example this means 130for customer A and 110for customer B. Above mentioned problems could be sometimes be solved by application of differentiation absorption costing, which uses several types of overhead with different allocation bases, instead of summing absorption costing with one universal ove

15、rhead and one allocation base Karl, 2006. Another possible solution is the application of cons centre overhead rates instead of planed-wide rate Drury, 2001. Despite that, the problem of what here is termed verbalization is also significant in companies with a very sophisticated system featuring cos

16、t centre overhead rates. Even if several# Different overhead rates for different overhead cost pools are used to improve the quality of cost assignment;# the basis is still the same ?# the allocation base usually represented by any type of direct cost. If the basis is only set to the easily measured amount of direct costs, it is not possible to achieve accuracy in cost assignment, because the true causes of cost consumption frequently have a natural base. The absorption costing meth