作业成本法对传统会计成本观的影响

作业成本计算是西方国家在先进制造企业首先应用起来的一种全新的企业管理理论和方法。作业成本管理是基于作业成本法的新型集中化管理方法。作业成本计算法和作业成本管理的逐步推广,为企业的成本管理带来了巨大的变革。本文对其进行了详细介绍,从质的角度探讨了作业成本法相对于传统成本计算方法的先进性,同时还对其在我国应用的前景进行了分析。     

一种面向可重构ERP系统的作业成本法

在对传统企业资源计划(ERP)中的成本方法和传统作业成本法的缺点进行分析的基础上,提出了一种面向可重构ERP系统的作业成本法.该方法建立在广义工作中心的动态可扩展结构基础之上,由将企业资源消耗分配到基本工作中心、将基本工作中心资源消耗分配到作业、将作业资源消耗分配到成本对象以及各级广义工作中心成本滚加计算等四个步骤组成.该方法继承了传统作业成本法面向过程的特点,能够支持过程重构驱动的ERP系统企业内和企业间重构,实现了最大程度降低过程结构成本.算例表明,与传统制造成本法和作业成本法相比,该方法能够为可重构ERP系统提供更有效、准确和集成化的成本信息和决策支持.     

现代制造环境下基于作业字典的成本决策研究

作业成本法(ABC)作为一种新的成本核算方法，顺应了现代制造环境对成本核算的要求，目前国内研究还处于理论阶段，没有开发出完整成熟实用的ABC成本核算软件，并且很少有企业真正地实施作业成本法。本文主要介绍了一种新型实用的ABC成本核算软件的设计及作业字典的生成，并在作业字典的基础上进行成本决策的方法。     

企业流程再造中的作业成本分析

通过分析作业成本法及作业成本管理与企业流程再造的内在联系,探讨在企业流程再造中,作业成本分析的应用切入点和如何使用作业成本分析方法为流程再造提供有用的信息。     

基于作业成本核算体系的产品组合决策

在现代制造环境下,传统的成本核算法不能准确地计算出产品的成本,利用作业成本法的思想建立在制造型企业内产品成本的计算软件,并在这个基础上对多品种小批量的企业的产品组合进行决策。     

作业成本法的理论分析与应用案例

作业成本法提供了比传统成本法更准确的成本信息，但实施作业成本法也是有条件的，必须根据企业实际情况来设计作业成本法的应用．本文通过分析作业成本法的原理，比较了其与传统成本计算方法的差别，并通过案例分析了如何结合企业实际建立正确的作业成本计算方法．     

作业成本制下的成本函数结构

介绍企业生产系统的决策对象和相关成本信息的特性，给出在作业成本制下的成本函数表达式，并在此基础上分析作业成本法的应用条件。     

浅谈作业成本法相对于传统成本法的先进性

作业成本法是以作业(activity)为核心,确认和计量耗用企业资源的所有作业,将耗用的资源成本准确地计入作业,然后选择成本动因,将所有作业成本分配给成本计算对象(产品或服务)的一种成本计算方法。与传统成本法相比,作业成本法在提高成本信息的真实性,以及基于成本信息的管理和决策的科学性方面,都体现本质上的先进性。     

作业成本管理要素与实施

作业成本管理(ABCM)是基于作业成本法(ABC)的新型集中化管理方法。它通过作业成本计量,开展成本链分析,指导企业有效执行作业,降低成本,提高效率。     

两种成本核算方法的应用与比较

随着企业内外环境的变化,成本核算方法也在不断地发展。文章对比了制造成本法、作业成本法两种方法在成本核算上的特点、优势、存在的问题。     

作业成本法在物流成本控制中的应用

以作业成本法为工具,通过将物流活动按职能划分为运输、装卸、包装、存储、流通加工和信息处理六类作业,建立了系统的物流成本控制方法。利用该方法不仅可以准确计算企业整体的物流成本,而且可以为企业降低成本提供有效信息。     

供应链管理与基于活动的成本控制策略

供应链管理的最终目的是用系统的管理思想最大限度地降低企业产品进入市场的成本。获得最大利润;同时使用户的价值最大化和用户成本最小化。论述了供应链管理思想对企业成本管理的影响,提出了企业三层价值链模型;还探讨了供应链的成本控制模式,提出了用户成本的概念;并探讨了基于活动的作业成本核算的原理和方法,分析了供应链目标成本的确定方法,然后提出供应成本控制的４种控制策略。     

Maximizing supply chain profits with effective order management: integration of activity-based costing and theory of constraints with mixed-integer modelling

The development of a profitable-to-promise order management model in a make-to-order manufacturing environment is presented. The primary objective is to maximize profitability while ensuring that the firm has adequate resources to satisfy demand. The effectiveness of Activity-Based Costing and Theory of Constraints-based approaches is compared to assess order profitability. This order management model uses a mixed-integer program to consider simultaneously capacity, the relevant costs of supply chain resources and profitability. The results suggest that a close examination of cost structures is necessary for choosing an effective framework for a profitable-to-promise application. In manufacturing environments where direct manufacturing costs constitute a relatively small percentage of the total manufacturing cost, it would be beneficial to consider an Activity-Based Costing approach. On the other hand, in environments where direct costs are large, a Theory of Constraints-based approach would suffice.     

成本差异分析与成本动因分析的比较研究

提出了成本差异分析和成本动因分析两种成本分析和控制的理论,同时举出了相应的实践方法－标准成本法和作业成本法。通过对两者的比较,使其各自的优缺点更为明晰,为企业选择合理的成本控制体系提供了科学的依据。     

Fuzzy Time-Driven Activity-Based Costing

Abstract:

Activity-Based Costing (ABC) method is a well-known costing/accounting system. It is an alternative to traditional accounting systems in which business overheads are allocated in proportion to activity's direct costs. Kaplan and Anderson proposed the second generation of the ABC system, called “time-driven activity-based costing” (TDABC), which seeks to resolve some of its drawbacks. The TDABC approach is mainly based on the time drivers spent on cost pools; however, TDABC poses some difficulties in calculations of the assigned costs. Unavailability of accurate and reliable time drivers, variety of time drivers, difficulties of collecting and updating data through calculation procedure, and huge volume of data are some examples of the difficulties. In this article, via utilizing the triangular fuzzy number (TFN), a novel mechanism for the TDABC system is proposed. We employ fuzzy logic to estimate inputs required for TDABC, namely, the required time to perform each activity and practical capacity. Our proposed approach highlights deviations caused by deterministic estimates in TDBAC and makes our estimates more realistic. In addition, sensitivity analysis can be conducted with our proposed approach. Finally, all plausible conditions ranging from the worst case to the best case can be considered; therefore, insightful and appropriate managerial decisions can be made.     

Activity-Based Costing: A Manufacturing Management Decision-Making Aid

ABSTRACT

Serious distortion can occur in manufacturing product costing systems that use a single volume-related base (like direct labor hours) to assign overhead costs to products. Activity-based costing (ABC) assumes that activities consume resources, and products consume activities; hence, ABC makes activities its focus. Costs are traced from activities to products based on demand for the focus activity (or activities). Conventional cost systems are imprecise due to the lack of detail in the allocation of overhead. In contrast, ABC provides more accurate product cost because it captures many dynamic variables while assigning overhead costs through defined activities.     

作业成本法下成本动因的合并

成本动因是作业成本的核心概念，也是实施作业成本法的关键所在。会计学界对ABC在我国的适用性表示置疑，原因主要是繁多的成本动因所导致的ABC庞大的实施成本。本文通过建立成本动因合并的数学模型，来寻求兼顾成本核算的精确度和成本效益的平衡，以提高作业成本法的可实施性。     

细长复杂截面定向器拉挤成型模具设计

目的模具是拉挤成型的关键性部件,模具的工况直接影响着产品的性能。为提高定向器比强度,提高成型效率并节约成本,设计一种定向器拉挤成型模具。方法根据定向器结构特点和技术要求,将模具设计为组合装配式,并对模具材料进行了优化选择。结果模具被构造为模架、预成型模、成型模等。结论拉挤成型组合式模具具有足够长的使用寿命,耐腐蚀,可保证定向器力学强度并提高尺寸精度,且模具拆装方便,易于清理。     

Target Costing für Werkstoffe – Potenziale und Methodik

Target Costing for Materials – Potentialities and Methodology Target Costing is a standard instrument of cost management in business administration, but hardly mentioned in the economic oriented literature on material sciences. Nevertheless there are high potentialities for developers, producers, or users of materials regarding the improvement of efficiency. Therefore, this article will present these potentialities of a material oriented Target Costing. Besides, the general methodology of Target Costing will be modified to meet the specifics of materials from the perspectives of users of materials on the one hand and developers respectively producers of materials on the other.     

Feature-based integration of conceptual and detailed mould design

The plastic production industry has been growing rapidly in recent years, and injection mould, which is especially widely used in 4C (computer, communication, consumer electronics, and car) products, is the most popular in moulding plastic. The diverse requirements of customers and pressures of just-in-time production are big challenges in the injection mould industry. The advantages, that keep products’ quality and increase work efficiency, will decide a company's competitive capabilities. Therefore, this study proposes a feature-based integration of the conceptual and detailed mould design process within the computer-aided design (CAD) tool. It adopts a feature-oriented method and the dedicated application programming interface (API) to implement the features integration function of the conceptual and detailed mould design. Based on intellectualised, customised, and standardised procedures, not only does this prevent probable engineering mistakes and generate consistent web reports, but also transmits the intact feature information from conceptual to detailed mould design, thus shortening detailed mould design processes. In the case studies of this paper, using the feature-based navigating system can result in time savings up to 56% and 59%. The results show significant time savings over traditional mould design processes.