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。     

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。     

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。     

基于作业成本算法的产品成本预测

本文作者把作业成本计算和ＣＡＤ集成在一个成本信息系统中，从而对产品整个寿命周期的成本进行预测。该系统将设计决策和与其相关的各生产过程包括在一个扩展的ＣＡＤ数据模型中，从而推导出产品制造所必需的各个过程。对生产方法、生产资料和生产时间进行合理分配以后，计算出产品的作业成本，并分别从产品结构和生产过程角度对产品作业成本进行找述。     

物流成本管理中作业成本法的应用

随着物流管理意识的增强和现代物流业的发展,降低物流成本成为首要任务。作业成本法运用于企业物流成本管理,通过对所有作业活动进行跟踪反映,可以更好的发挥决策、计划和控制作用,提高物流成本的管理水平。     

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。     

应用作业成本法加强建设工程项目成本管理

在我国,建筑施工企业的工程项目成本管理大部分仍立足于生产现场管理的传统成本管理模式。传统的成本管理难以对作业的效绩进行评价,不利于资源消耗的监督和节约,也难以建立激励与约束相结合的经营机制。通过传统成本管理理论和作业成本管理理论的比较,把作业成本管理的原理和方法应用于建筑施工企业项目成本管理之中,探讨工程项目成本管理的应用作业成本法进行工程项目成本管理的模式。     

基于作业成本法的一个库存成本控制模型

作业成本法在物流系统中运行,将可以更好地帮助决策者进行物流决策.论文通过对传统库存模型分析,基于作业成本原理深入分析了库存系统中补货、库存持有和缺货作业的成本动因,并根据这些成本动因建立了基于作业成本法的库存模型来改进传统库存模型,同时数值算例分析与比较也被提供来分析作业成本法对传统库存模型的影响.研究结果显示基于作业成本法的库存模型比传统库存模型在成本控制方面更有效,如果采用传统库存模型可能导致决策错误.     

商业银行成本领先战略与ABC法

当前我国商业银醒所面临的竞争日趋激烈,针对作业成本法在商业银行推行后,在帮助管理者获得更为详细准确的成本信息、找出并消除非增值作业、实现商业银行的成本领先战略方面的重要作用进行了有益的探讨,以期对我国商业银行成本管理体制的改革提供参考。     

A New Activity-Based Cost （ABC） Mathematical Model

Along with the product prize competition growing intensely, it is apparently important for reasonably distributing and counting cost. But, in sharing indirect cost, traditional cost accounting unveils the limitations increasingly, especially in authenticity of cost information. And the accounting theory circles and industry circles begin seeking one kind of new accurate cost calculation method, and the activity-based cost ( ABC) method emerges as the times require. In this paper, we will build its mathematical model by the basic principle of ABC, and will improve its mathematical model further. We will establish its comparison mathematical model and make the ABC method go a step further to its practical application.     

ABC成本管理在电子制造服务中的应用研究

随着科学技术的发展,全球经济飞速发展。电子制造业所面临的外部环境也发生了巨大变化,具体有:1)JIT的应用;2)自动化系统;3)计算机集成化制造;4)柔性生产系统的使用。以上系统和新技术的应用,使得制造业的间接成本所占总成本的比例升高,这样传统的依据直接人工分配间接成本的管理方法已经不合适,需要新的成本管理方法。同时,由于信息的共享,导致原先在EMS(ElectronicManufactureService)行业独享的专有技术已经不存在,大家的产品和服务呈现同质化的趋势,价格成了赢得竞争的关键因素,这也需要采取更精确的成本管理方法。本文结合ABC(ActivityBaSedCost)的基本原理和某公司的运用,讨论了如何在EMS行业应用及其效果。     

作业成本法的实用化模型探讨

从作业成本法计算实用化的角度出发,通过对比和讨论企业成本的基本原理模型,成本性态模型的特点及其应用忆限性,提出了称为“实用化”的作业成本数学模型,并简便提出了使用一模型要注意的一些问题。     

Distance-based consensus method for ABC analysis

A distance-based multi-criteria consensus framework on the concepts of ideal and negative-ideal solutions is presented for the ABC analysis of inventory items. This article demonstrates a way of classifying inventory items using the TOPSIS (‘Technique for Order Preference by Similarity to Ideal Solution’) model. The methodology has been applied in a pharmaceutical company located in the heart of Kolkata, India. The technique takes into account various conflicting criteria having incommensurable units of measurement. Unit cost, lead time, consumption rate, perishability of items and cost of storing of raw materials have been considered for the case study. By using TOPSIS, the items are ranked in categories A, B and C. The suitability, practicability and effectiveness of the TOPSIS method used in ABC classification have been judged using the analysis of variance (ANOVA) technique. A simulation model has been used to compare the proposed model with that of the traditional ABC classification technique.     

作业成本分析法在BPR中的应用研究

本方法是应用作业成本分析法(ABC法)解决目前企业在业务流程中存在的问题,但又不是严格遵循ABC法的计算方法,而是从产品是否增值的角度来分析业务流程中的作业及其动因类型,及应用ABC法进行业务流程重构(BPR)的方法。结合具体企业案例,运用ABC法对该企业的采购、销售及库存等物流业务流程进行了重构。结果表明,ABC法具有简化业务流程、提高业务流程运作效率和降低成本的作用。案例分析可为实施BPR的企业提供参考。     

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.     

Enhanced probability-selection artificial bee colony algorithm for economic load dispatch: A comprehensive analysis

The prime motive of economic load dispatch (ELD) is to optimize the production cost of electrical power generation through appropriate division of load demand among online generating units. Bio-inspired optimization algorithms have outperformed classical techniques for optimizing the production cost. Probability-selection artificial bee colony (PS-ABC) algorithm is a recently proposed variant of ABC optimization algorithm. PS-ABC generates optimal solutions using three different mutation equations simultaneously. The results show improved performance of PS-ABC over the ABC algorithm. Nevertheless, all the mutation equations of PS-ABC are excessively self-reinforced and, hence, PS-ABC is prone to premature convergence. Therefore, this research work has replaced the mutation equations and has improved the scout-bee stage of PS-ABC for enhancing the algorithm's performance. The proposed algorithm has been compared with many ABC variants and numerous other optimization algorithms on benchmark functions and ELD test cases. The adapted ELD test cases comprise of transmission losses, multiple-fuel effect, valve-point effect and toxic gases emission constraints. The results reveal that the proposed algorithm has the best capability to yield the optimal solution for the problem among the compared algorithms.     

Cost estimation of a service family based on modularity

Companies are competing to offer high varieties of customised services on top of customised products to increase revenues and customer satisfaction. By adopting product family design methodologies, new concepts such as service families and service platforms are adopted in the service sectors. Despite that, increasing diversity in service offerings induces complexity and difficulty in service cost estimation. This research presents a service family cost estimation methodology that is based on service modularity and activity based costing (ABC). A service family is identified by selecting a set of similar services. Subsequently, activities of each service are identified with an activity diagram. The service family is then decomposed into functional and physical elements, where service modules are identified. Service activities are then mapped into relevant service modules using k-mean clustering algorithms, and activities of each service module are segregated into common and specific services using un-weighted pair group method with arithmetic mean. Finally, modified two-stage ABC methodology is applied to estimate the costs for a service family. To demonstrate the applicability of the proposed methodology, a case study is carried out to estimate the cost for a family of aircraft engines.     

Improving cost effectiveness in an existing product line using component product platforms1

Previously, we introduced a new method for improving commonality in a highly customised, low volume product line using component product platforms. The method provides a bottom-up platform approach to redesign family members originally developed one-at-a-time to meet specific customer requirements. In this paper, we extend the method with an activity-based costing (ABC) model to specifically capture the manufacturing costs in the product line, including the cost associated with implementing a platform strategy. The valve yoke example is revisited in this paper, the customised ABC model is defined, two design strategy alternatives are addressed, and the new method is used to determine which alternative is better at resolving the trade-off between commonality, total cost, and product performance. The proposed method shows promise for creating a product platform portfolio from a set of candidate component platforms that is most cost-effective within an existing product line. The proposed method allows for arbitrary leveraging as it does not rely solely on the traditional vertical, horizontal, or beachhead strategies advocated for the market segmentation grid, and this is especially beneficial when applied to an existing product line that was developed one-at-a-time time such that artefact designs are inconsistent from one to another.