外文翻译-服务项目成本核算模式的研究——以河北天元地理信息科技工程有限公司为例

本科生毕业设计（论文）外文文献原稿和译文专业会计学外文文献原稿和译文原稿COSTACCOUNTINGAMANAGERIALEMPHASIS14THEDITIONCHARLESTHORNGREN,SRIKANTMDATAR,MADHAVRAJANFINANCIALACCOUNTING,MANAGEMENTACCOUNTING,ANDCOSTACCOUNTINGASMANYOFYOUHAVEALREADYSEENINYOURFINANCIALACCOUNTINGCLASS,ACCOUNTINGSYSTEMSTAKEECONOMICEVENTSANDTRANSACTIONS,SUCHASSALESANDMATERIALSPURCHASES,ANDPROCESSTHEDATAINTOINFORMATIONHELPFULTOMANAGERS,SALESREPRESENTATIVES,PRODUCTIONSUPERVISORS,ANDOTHERSPROCESSINGANYECONOMICTRANSACTIONMEANSCOLLECTING,CATEGORIZING,SUMMARIZING,ANDANALYZINGFOREXAMPLE,COSTSARECOLLECTEDBYCATEGORY,SUCHASMATERIALS,LABOR,ANDSHIPPINGTHESECOSTSARETHENSUMMARIZEDTODETERMINETOTALCOSTSBYMONTH,QUARTER,ORYEARTHERESULTSAREANALYZEDTOEVALUATE,SAY,HOWCOSTSHAVECHANGEDRELATIVETOREVENUESFROMONEPERIODTOTHENEXTACCOUNTINGSYSTEMSPROVIDETHEINFORMATIONFOUNDINTHEINCOMESTATEMENT,THEBALANCESHEET,THESTATEMENTOFCASHFLOW,ANDINPERFORMANCEREPORTS,SUCHASTHECOSTOFSERVINGCUSTOMERSORRUNNINGANADVERTISINGCAMPAIGNMANAGERSUSEACCOUNTINGINFORMATIONTOADMINISTERTHEACTIVITIES,BUSINESSES,ORFUNCTIONALAREASTHEYOVERSEEANDTOCOORDINATETHOSEACTIVITIES,BUSINESSES,ORFUNCTIONSWITHINTHEFRAMEWORKOFTHEORGANIZATIONUNDERSTANDINGTHISINFORMATIONISESSENTIALFORMANAGERSTODOTHEIRJOBSINDIVIDUALMANAGERSOFTENREQUIRETHEINFORMATIONINANACCOUNTINGSYSTEMTOBEPRESENTEDORREPORTEDDIFFERENTLYCONSIDER,FOREXAMPLE,SALESORDERINFORMATIONASALESMANAGERMAYBEINTERESTEDINTHETOTALDOLLARAMOUNTOFSALESTODETERMINETHECOMMISSIONSTOBEPAIDADISTRIBUTIONMANAGERMAYBEINTERESTEDINTHESALESORDERQUANTITIESBYGEOGRAPHICREGIONANDBYCUSTOMERREQUESTEDDELIVERYDATESTOENSURETIMELYDELIVERIESAMANUFACTURINGMANAGERMAYBEINTERESTEDINTHEQUANTITIESOFVARIOUSPRODUCTSANDTHEIRDESIREDDELIVERYDATES,SOTHATHEORSHECANDEVELOPANEFFECTIVEPRODUCTIONSCHEDULETOSIMULTANEOUSLYSERVETHENEEDSOFALLTHREEMANAGERS,COMPANIESCREATEADATABASESOMETIMESCALLEDADATAWAREHOUSECONSISTINGOFSMALL,DETAILEDBITSOFINFORMATIONTHATCANBEUSEDFORMULTIPLEPURPOSESFORINSTANCE,THESALESORDERDATABASEWILLCONTAINDETAILEDINFORMATIONABOUTPRODUCT,QUANTITYORDERED,SELLINGPRICE,ANDDELIVERYDETAILSPLACEANDDATEFOREACHSALESORDERTHEDATABASESTORESINFORMATIONINAWAYTHATALLOWSDIFFERENTMANAGERSTOACCESSTHEINFORMATIONTHEYNEEDMANYCOMPANIESAREBUILDINGTHEIROWNENTERPRISERESOURCEPLANNINGERPSYSTEMS,SINGLEDATABASESTHATCOLLECTDATAANDFEEDITINTOAPPLICATIONSTHATSUPPORTTHECOMPANYSBUSINESSACTIVITIES,SUCHASPURCHASING,PRODUCTION,DISTRIBUTION,ANDSALESFINANCIALACCOUNTINGANDMANAGEMENTACCOUNTINGHAVEDIFFERENTGOALSASMANYOFYOUKNOW,FINANCIALACCOUNTINGFOCUSESONREPORTINGTOEXTERNALPARTIESSUCHASINVESTORS,GOVERNMENTAGENCIES,BANKS,ANDSUPPLIERSITMEASURESANDRECORDSBUSINESSTRANSACTIONSANDPROVIDESFINANCIALSTATEMENTSTHATAREBASEDONGENERALLYACCEPTEDACCOUNTINGPRINCIPLESGAAPTHEMOSTIMPORTANTWAYTHATFINANCIALACCOUNTINGINFORMATIONAFFECTSMANAGERSDECISIONSANDACTIONSISTHROUGHCOMPENSATION,WHICHISOFTEN,INPART,BASEDONNUMBERSINFINANCIALSTATEMENTSMANAGEMENTACCOUNTINGMEASURESANALYZES,ANDREPORTSFINANCIALANDNONFINANCIALINFORMATIONTHATHELPSMANAGERSMAKEDECISIONSTOFULFILLTHEGOALSOFANORGANIZATIONMANAGERSUSEMANAGEMENTACCOUNTINGINFORMATIONTODEVELOP,COMMUNICATE,ANDIMPLEMENTSTRATEGYTHEYALSOUSEMANAGEMENTACCOUNTINGINFORMATIONTOCOORDINATEPRODUCTDESIGN,PRODUCTION,ANDMARKETINGDECISIONSANDTOEVALUATEPERFORMANCEMANAGEMENTACCOUNTINGINFORMATIONANDREPORTSDONOTHAVETOFOLLOWSETPRINCIPLESORRULESTHEKEYQUESTIONSAREALWAYS1HOWWILLTHISINFORMATIONHELPMANAGERSDOTHEIRJOBSBETTER,AND2DOTHEBENEFITSOFPRODUCINGTHISINFORMATIONEXCEEDTHECOSTSEXHIBIT11SUMMARIZESTHEMAJORDIFFERENCESBETWEENMANAGEMENTACCOUNTINGANDFINANCIALACCOUNTINGNOTE,HOWEVER,THATREPORTSSUCHASBALANCESHEETS,INCOMESTATEMENTS,ANDSTATEMENTSOFCASHFLOWSARECOMMONTOBOTHMANAGEMENTACCOUNTINGANDFINANCIALACCOUNTINGCOSTACCOUNTINGPROVIDESINFORMATIONFORMANAGEMENTACCOUNTINGANDFINANCIALACCOUNTINGCOSTACCOUNTINGMEASURES,ANALYZES,ANDREPORTSFINANCIALANDNONFINANCIALINFORMATIONRELATINGTOTHECOSTSOFACQUIRINGORUSINGRESOURCESINANORGANIZATIONFOREXAMPLE,CALCULATINGTHECOSTOFAPRODUCTISACOSTACCOUNTINGFUNCTIONTHATANSWERSFINANCIALACCOUNTINGSINVENTORYVALUATIONNEEDSANDMANAGEMENTACCOUNTINGSDECISIONMAKINGNEEDSSUCHASDECIDINGHOWTOPRICEPRODUCTSANDCHOOSINGWHICHPRODUCTSTOPROMOTEMODERNCOSTACCOUNTINGTAKESTHEPERSPECTIVETHATCOLLECTINGCOSTINFORMATIONISAFUNCTIONOFTHEMANAGEMENTDECISIONSBEINGMADETHUS,THEDISTINCTIONBETWEENMANAGEMENTACCOUNTINGANDCOSTACCOUNTINGISNOTSOCLEARCUT,ANDWEOFTENUSETHESETERMSINTERCHANGEABLYINTHEBOOKWEFREQUENTLYHEARBUSINESSPEOPLEUSETHETERMCOSTMANAGEMENTUNFORTUNATELY,THATTERMHASNOUNIFORMDEFINITIONWEUSECOSTMANAGEMENTTODESCRIBETHEAPPROACHESANDACTIVITIESOFMANAGERSTOUSERESOURCESTOINCREASEVALUETOCUSTOMERSANDTOACHIEVEORGANIZATIONALGOALSCOSTMANAGEMENTDECISIONSINCLUDEDECISIONSSUCHASWHETHERTOENTERNEWMARKETS,IMPLEMENTNEWORGANIZATIONALPROCESSES,ANDCHANGEPRODUCTDESIGNSINFORMATIONFROMACCOUNTINGSYSTEMSHELPSMANAGERSTOMANAGECOSTS,BUTTHEINFORMATIONANDTHEACCOUNTINGSYSTEMSTHEMSELVESARENOTCOSTMANAGEMENTCOSTMANAGEMENTHASABROADFOCUSANDISNOTONLYABOUTREDUCTIONINCOSTSCOSTMANAGEMENTINCLUDESDECISIONSTOINCURADDITIONALCOSTS,FOREXAMPLETOIMPROVECUSTOMERSATISFACTIONANDQUALITYANDTODEVELOPNEWPRODUCTS,WITHTHEGOALOFENHANCINGREVENUESANDPROFITSKEYMANAGEMENTACCOUNTINGGUIDELINESTHREEGUIDELINESHELPMANAGEMENTACCOUNTANTSPROVIDETHEMOSTVALUETOTHEIRCOMPANIESINSTRATEGICANDOPERATIONALDECISIONMAKINGEMPLOYACOSTBENEFITAPPROACH,GIVEFULLRECOGNITIONTOBEHAVIORALANDTECHNICALCONSIDERATIONS,ANDUSEDIFFERENTCOSTSFORDIFFERENTPURPOSESCOSTBENEFITAPPROACHMANAGERSCONTINUALLYFACERESOURCEALLOCATIONDECISIONS,SUCHASWHETHERTOPURCHASEANEWSOFTWAREPACKAGEORHIREANEWEMPLOYEETHEYUSEACOSTBENEFITAPPROACHWHENMAKINGTHESEDECISIONSRESOURCESSHOULDBESPENTIFTHEEXPECTEDBENEFITSTOTHECOMPANYEXCEEDTHEEXPECTEDCOSTSMANAGERSRELYONMANAGEMENTACCOUNTINGINFORMATIONTOQUANTIFYEXPECTEDBENEFITSANDEXPECTEDCOSTSALTHOUGHALLBENEFITSANDCOSTSARENOTEASYTOQUANTIFYNEVERTHELESS,THECOSTBENEFITAPPROACHISAUSEFULGUIDEFORMAKINGRESOURCEALLOCATIONDECISIONSCONSIDERINGTHEINSTALLATIONOFACOMPANYSFIRSTBUDGETINGSYSTEMPREVIOUSLY,THECOMPANYUSEDHISTORICALRECORDKEEPINGANDLITTLEFORMALPLANNINGAMAJORBENEFITOFINSTALLINGABUDGETINGSYSTEMISTHATITCOMPELSMANAGERSTOPLANAHEAD,COMPAREACTUALTOBUDGETEDINFORMATION,LEARN,ANDTAKECORRECTIVEACTIONTHESEACTIONSLEADTODIFFERENTDECISIONSTHATIMPROVEPERFORMANCERELATIVETODECISIONSTHATWOULDHAVEBEENMADEUSINGTHEHISTORICALSYSTEM,BUTTHEBENEFITSARENOTEASYTOMEASUREONTHECOSTSIDE,SOMECOSTS,SUCHASINVESTMENTSINSOFTWAREANDTRAININGAREEASIERTOQUANTIFYOTHERS,SUCHASTHETIMESPENTBYMANAGERSONTHEBUDGETINGPROCESS,AREHARDERTOQUANTIFYREGARDLESS,SENIORMANAGERSCOMPAREEXPECTEDBENEFITSANDEXPECTEDCOSTS,EXERCISEJUDGMENT,ANDREACHADECISION,INTHISCASETOINSTALLTHEBUDGETINGSYSTEMBEHAVIORALANDTECHNICALCONSIDERATIONSTHECOSTBENEFITAPPROACHISTHECRITERIONTHATASSISTSMANAGERSINDECIDINGWHETHER,SAY,TOINSTALLAPROPOSEDBUDGETINGSYSTEMINSTEADOFCONTINUINGTOUSEANEXISTINGHISTORICALSYSTEMINMAKINGTHISDECISIONSENIORMANAGERSCONSIDERTWOSIMULTANEOUSMISSIONSONETECHNICALANDONEBEHAVIORALTHETECHNICALCONSIDERATIONSHELPMANAGERSMAKEWISEECONOMICDECISIONSBYPROVIDINGTHEMWITHTHEDESIREDINFORMATIONFOREXAMPLE,COSTSINVARIOUSVALUECHAINCATEGORIESINANAPPROPRIATEFORMATSUCHASACTUALRESULTSVERSUSBUDGETEDAMOUNTSANDATTHEPREFERREDFREQUENCYNOWCONSIDERTHEHUMANTHEBEHAVIORALSIDEOFWHYBUDGETINGISUSEDBUDGETSINDUCEADIFFERENTSETOFDECISIONSWITHINANORGANIZATIONBECAUSEOFBETTERCOLLABORATION,PLANNING,ANDMOTIVATIONTHEBEHAVIORALCONSIDERATIONSENCOURAGEMANAGERSANDOTHEREMPLOYEESTOSTRIVEFORACHIEVINGTHEGOALSOFTHEORGANIZATIONBOTHMANAGERSANDMANAGEMENTACCOUNTANTSSHOULDALWAYSREMEMBERTHATMANAGEMENTISNOTCONFINEDEXCLUSIVELYTOTECHNICALMATTERSMANAGEMENTISPRIMARILYAHUMANACTIVITYTHATSHOULDFOCUSONHOWTOHELPINDIVIDUALSDOTHEIRJOBSBETTERFOREXAMPLE,BYHELPINGTHEMTOUNDERSTANDWHICHOFTHEIRACTIVITIESADDSVALUEANDWHICHDOESNOTMOREOVER,WHENWORKERSUNDERPERFORM,BEHAVIORALCONSIDERATIONSSUGGESTTHATMANAGEMENTSYSTEMSANDPROCESSESSHOULDCAUSEMANAGERSTOPERSONALLYDISCUSSWITHWORKERSWAYSTOIMPROVEPERFORMANCERATHERTHANJUSTSENDINGTHEMAREPORTHIGHLIGHTINGTHEIRUNDERPERFORMANCEDIFFERENTCOSTSFORDIFFERENTPURPOSESTHISBOOKEMPHASIZESTHATMANAGERSUSEALTERNATIVEWAYSTOCOMPUTECOSTSINDIFFERENTDECISIONMAKINGSITUATIONS,BECAUSETHEREAREDIFFERENTCOSTSFORDIFFERENTPURPOSESACOSTCONCEPTUSEDFORTHEEXTERNALREPORTINGPURPOSEOFACCOUNTINGMAYNOTBEANAPPROPRIATECONCEPTFORINTERNAL,ROUTINEREPORTINGTOMANAGERSCONSIDERTHEADVERTISINGCOSTSASSOCIATEDWITHMICROSOFTCORPORATIONSLAUNCHOFAMAJORPRODUCTWITHAUSEFULLIFEOFSEVERALYEARSFOREXTERNALREPORTINGTOSHAREHOLDERS,TELEVISIONADVERTISINGCOSTSFORTHISPRODUCTAREFULLYEXPENSEDINTHEINCOMESTATEMENTINTHEYEARTHEYAREINCURREDGAAPREQUIRESTHISIMMEDIATEEXPENSINGFOREXTERNALREPORTINGFORINTERNALPURPOSESOFEVALUATINGMANAGEMENTPERFORMANCE,HOWEVER,THETELEVISIONADVERTISINGCOSTSCOULDBECAPITALIZEDANDTHENAMORTIZEDORWRITTENOFFASEXPENSESOVERSEVERALYEARSMICROSOFTCOULDCAPITALIZETHESEADVERTISINGCOSTSIFITBELIEVESDOINGSORESULTSINAMOREACCURATEANDFAIRERMEASUREOFTHEPERFORMANCEOFTHEMANAGERSTHATLAUNCHEDTHENEWPRODUCTWENOWDISCUSSTHERELATIONSHIPSANDREPORTINGRESPONSIBILITIESAMONGMANAGERSANDMANAGEMENTACCOUNTANTSWITHINACOMPANYSORGANIZATIONSTRUCTUREBUDGETEDINDIRECTCOSTSANDENDOFACCOUNTINGYEARADJUSTMENTSUSINGBUDGETINDIRECTCOSTRATESANDNORMALCOSTINGINSTEADOFACTUALCOSTINGHASTHEADVANTAGETHATINDIRECTCOSTSCANBEASSIGNEDTOINDIVIDUALJOBSONANONGOINGANDTIMELYBASIS,RATHERTHANONLYATTHEENDOFTHEFISCALYEARWHENACTUALCOSTSAREKNOWNHOWEVER,BUDGETEDRATESAREUNLIKELYTOEQUALACTUALRATESBECAUSETHEYAREBASEDONESTIMATESMADEUPTO12MONTHSBEFOREACTUALCOSTSAREINCURREDWENOWCONSIDERADJUSTMENTSTHATARENEEDEDWHEN,ATTHEENDOFTHEFISCALYEAR,INDIRECTCOSTSALLOCATEDDIFFERFROMACTUALINDIRECTCOSTSINCURREDRECALLTHATFORTHENUMERATORANDDENOMINATORREASONSDISCUSSEDEARLIERPP103104,WEDONOTEXPECTACTUALOVERHEADCOSTSINCURREDEACHMONTHTOEQUALOVERHEADCOSTSALLOCATEDEACHMONTHUNDERALLOCATEDANDOVERALLOCATEDDIRECTCOSTSUNDERALLOCATEDINDIRECTCOSTSOCCURWHENTHEALLOCATEDAMOUNTOFINDIRECTCOSTSINANACCOUNTINGPERIODISLESSTHANTHEACTUALINCURREDAMOUNTOVERALLOCATEDINDIRECTCOSTSOCCURWHENTHEALLOCATEDAMOUNTOFINDIRECTCOSTSINANACCOUNTINGPERIODISGREATERTHANTHEACTUALINCURREDAMOUNTUNDERALLOCATEDOVERALLOCATEDINDIRECTCOSTSAREALSOCALLEDUNDERAPPLIEDOVERAPPLIEDINDIRECTCOSTSANDUNDERABSORBEDOVERABSORBEDINDIRECTCOSTSCONSIDERTHEMANUFACTURINGOVERHEADCOSTPOOLATROBINSONCOMPANYTHEREARETWOINDIRECTCOSTACCOUNTSINTHEGENERALLEDGERTHATHAVETODOWITHMANUFACTURINGOVERHEAD1MANUFACTURINGOVERHEADCONTROL,THERECORDOFTHEACTUALCOSTSINALLTHEINDIVIDUALOVERHEADCATEGORIESSUCHASINDIRECTMATERIALS,INDIRECTMANUFACTURINGLABOR,SUPERVISION,ENGINEERING,UTILITIES,ANDPLANTDEPRECIATION2MANUFACTURINGOVERHEADALLOCATED,THERECORDOFTHEMANUFACTURINGOVERHEADALLOCATEDTOINDIVIDUALJOBSONTHEBASISOFTHEBUDGETEDRATEMULTIPLIEDBYACTUALDIRECTMANUFACTURINGLABORHOURSATTHEENDOFTHEYEAR,THEOVERHEADACCOUNTSSHOWTHEFOLLOWINGAMOUNTSUNDERALLOCATEDOVERALLOCATEDINDIRECTCOSTSACTUALINDIRECTCOSTSINCURREDINDIRECTCOSTSALLOCATEDTHE1,080,000CREDITBALANCEINMANUFACTURINGOVERHEADALLOCATEDRESULTSFROMMULTIPLYINGTHE27,000ACTUALDIRECTMANUFACTURINGLABORHOURSWORKEDONALLJOBSIN2011BYTHEBUDGETEDRATEOF40PERDIRECTMANUFACTURINGLABORHOURTHE135,0001,215,0001,080,000DIFFERENCEANETDEBITISANUNDERALLOCATEDAMOUNTBECAUSEACTUALMANUFACTURINGOVERHEADCOSTSAREGREATERTHANTHEALLOCATEDAMOUNTTHISDIFFERENCEARISESFROMTWOREASONSRELATEDTOTHECOMPUTATIONOFTHE40BUDGETEDHOURLYRATE1NUMERATORREASONINDIRECTCOSTPOOLACTUALMANUFACTURINGOVERHEADCOSTSOF1,215,000ISGREATERTHANTHEBUDGETEDAMOUNTOF1,120,0002DENOMINATORREASONQUANTITYOFALLOCATIONBASEACTUALDIRECTMANUFACTURINGLABORHOURSOF27,000AREFEWERTHANTHEBUDGETED28,000HOURSTHEREARETHREEMAINAPPROACHESTOACCOUNTINGFORTHE135,000UNDERALLOCATEDMANUFACTURINGOVERHEADCAUSEDBYROBINSONUNDERESTIMATINGMANUFACTURINGOVERHEADCOSTSANDOVERESTIMATINGTHEQUANTITYOFTHECOSTALLOCATIONBASE1ADJUSTEDALLOCATIONRATEAPPROACH,2PRORATIONAPPROACH,AND3WRITEOFFTOCOSTOFGOODSSOLDAPPROACHUSINGABCSYSTEMSFORIMPROVINGCOSTMANAGEMENTANDPROFITABILITYTHEEMPHASISOFTHISCHAPTERSOFARHASBEENONTHEROLEOFABCSYSTEMSINOBTAININGBETTERPRODUCTCOSTSHOWEVER,PLASTIMSMANAGERSMUSTNOWUSETHISINFORMATIONTOMAKEDECISIONSSTEP4OFTHE5STEPDECISIONPROCESS,P145ANDTOIMPLEMENTTHEDECISION,EVALUATEPERFORMANCE,ANDLEARNSTEP5,P145ACTIVITYBASEDMANAGEMENTABMISAMETHODOFMANAGEMENTDECISIONMAKINGTHATUSESACTIVITYBASEDCOSTINGINFORMATIONTOIMPROVECUSTOMERSATISFACTIONANDPROFITABILITYWEDEFINEABMBROADLYTOINCLUDEDECISIONSABOUTPRICINGANDPRODUCTMIX,COSTREDUCTION,PROCESSIMPROVEMENT,ANDPRODUCTANDPROCESSDESIGNPRICINGANDPRODUCTMIXDECISIONSANABCSYSTEMGIVESMANAGERSINFORMATIONABOUTTHECOSTSOFMAKINGANDSELLINGDIVERSEPRODUCTSWITHTHISINFORMATION,MANAGERSCANMAKEPRICINGANDPRODUCTMIXDECISIONSFOREXAMPLE,THEABCSYSTEMINDICATESTHATPLASTIMCANMATCHITSCOMPETITORSPRICEOF53FORTHES3LENSANDSTILLMAKEAPROFITBECAUSETHEABCCOSTOFS3IS4998SEEEXHIBIT55PLASTIMSMANAGERSOFFERGIOVANNIMOTORSAPRICEOF52FORTHES3LENSPLASTIMSMANAGERSARECONFIDENTTHATTHEYCANUSETHEDEEPERUNDERSTANDINGOFCOSTSTHATTHEABCSYSTEMPROVIDESTOIMPROVEEFFICIENCYANDFURTHERREDUCETHECOSTOFTHES3LENSWITHOUTINFORMATIONFROMTHEABCSYSTEM,PLASTIMMANAGERSMIGHTHAVEERRONEOUSLYCONCLUDEDTHATTHEYWOULDINCURANOPERATINGLOSSONTHES3LENSATAPRICEOF53THISINCORRECTCONCLUSIONWOULDHAVEPROBABLYCAUSEDPLASTIMTOREDUCEITSBUSINESSINSIMPLELENSESANDFOCUSINSTEADONCOMPLEXLENSES,WHEREITSSINGLEINDIRECTCOSTPOOLSYSTEMINDICATEDITISVERYPROFITABLEFOCUSINGONCOMPLEXLENSESWOULDHAVEBEENAMISTAKETHEABCSYSTEMINDICATESTHATTHECOSTOFMAKINGTHECOMPLEXLENSISMUCHHIGHER13207VERSUS97INDICATEDBYTHEDIRECTMANUFACTURINGLABORHOURBASEDCOSTINGSYSTEMPLASTIMHADBEENUSINGASPLASTIMSOPERATIONSSTAFFHADTHOUGHTALLALONG,PLASTIMHASNOCOMPETITIVEADVANTAGEINMAKINGCL5LENSESATAPRICEOF137PERLENSFORCL5,THEPROFITMARGINISVERYSMALL1370013207493ASPLASTIMREDUCESITSPRICESONSIMPLELENSES,ITWOULDNEEDTONEGOTIATEAHIGHERPRICEFORCOMPLEXLENSESWITHGIOVANNIMOTORSCOSTREDUCTIONANDPROCESSIMPROVEMENTDECISIONSMANUFACTURINGANDDISTRIBUTIONPERSONNELUSEABCSYSTEMSTOFOCUSONHOWANDWHERETOREDUCECOSTSMANAGERSSETCOSTREDUCTIONTARGETSINTERMSOFREDUCINGTHECOSTPERUNITOFTHECOSTALLOCATIONBASEINDIFFERENTACTIVITYAREASFOREXAMPLE,THESUPERVISOROFTHEDISTRIBUTIONACTIVITYAREAATPLASTIMCOULDHAVEAPERFORMANCETARGETOFDECREASINGDISTRIBUTIONCOSTPERCUBICFOOTOFPRODUCTSDELIVEREDFROM580TO540BYREDUCINGDISTRIBUTIONLABORANDWAREHOUSERENTALCOSTSTHEGOALISTOREDUCETHESECOSTSBYIMPROVINGTHEWAYWORKISDONEWITHOUTCOMPROMISINGCUSTOMERSERVICEORTHEACTUALORPERCEIVEDVALUEUSEFULNESSCUSTOMERSOBTAINFROMTHEPRODUCTORSERVICETHATIS,PLASTIMWILLATTEMPTTOTAKEOUTONLYTHOSECOSTSTHATARENONVALUEADDEDCONTROLLINGPHYSICALCOSTDRIVERS,SUCHASSETUPHOURSORCUBICFEETDELIVERED,ISANOTHERFUNDAMENTALWAYTHATOPERATINGPERSONNELMANAGECOSTSFOREXAMPLE,PLASTIMCANDECREASEDISTRIBUTIONCOSTSBYPACKINGTHELENSESINAWAYTHATREDUCESTHEBULKINESSOFTHEPACKAGESDELIVEREDTHEFOLLOWINGTABLESHOWSTHEREDUCTIONINDISTRIBUTIONCOSTSOFTHES3ANDCL5LENSESASARESULTOFACTIONSTHATLOWERCOSTPERCUBICFOOTDELIVEREDFROM580TO540ANDTOTALCUBICFEETOFDELIVERIESFROM45,000TO40,000FORS3AND22,500TO20,000FORCL5ACTIVITYBASEDCOSTINGANDDEPARTMENTCOSTINGSYSTEMSCOMPANIESOFTENUSECOSTINGSYSTEMSTHATHAVEFEATURESOFABCSYSTEMSSUCHASMULTIPLECOSTPOOLSANDMULTIPLECOSTALLOCATIONBASESBUTTHATDONOTEMPHASIZEINDIVIDUALACTIVITIESMANYCOMPANIESHAVEEVOLVEDTHEIRCOSTINGSYSTEMSFROMUSINGASINGLEINDIRECTCOSTRATESYSTEMTOUSINGSEPARATEINDIRECTCOSTRATESFOREACHDEPARTMENTSUCHASDESIGN,MANUFACTURING,DISTRIBUTION,ANDSOONOREACHSUBDEPARTMENTSUCHASMACHININGANDASSEMBLYDEPARTMENTSWITHINMANUFACTURINGTHATCANBETHOUGHTOFASREPRESENTINGBROADTASKSABCSYSTEMS,WITHITSFOCUSONSPECIFICACTIVITIES,AREAFURTHERREFINEMENTOFDEPARTMENTCOSTINGSYSTEMSINTHISSECTION,WECOMPAREABCSYSTEMSANDDEPARTMENTCOSTINGSYSTEMSPLASTIMUSESTHEDESIGNDEPARTMENTINDIRECTCOSTRATETOCOSTITSDESIGNACTIVITYPLASTIMCALCULATESTHEDESIGNACTIVITYRATEBYDIVIDINGTOTALDESIGNDEPARTMENTCOSTSBYTOTALPARTSSQUAREFEET,AMEASUREOFTHECOMPLEXITYOFTHEMOLDANDTHEDRIVEROFDESIGNDEPARTMENTCOSTSPLASTIMDOESNOTFINDITWORTHWHILETOCALCULATESEPARATEACTIVITYRATESWITHINTHEDESIGNDEPARTMENTFORTHEDIFFERENTDESIGNACTIVITIES,SUCHASDESIGNINGPRODUCTS,MAKINGTEMPORARYMOLDS,ANDDESIGNINGPROCESSESDESIGNDEPARTMENTCOSTSAREHOMOGENEOUSWITHRESPECTTOTHISCOSTALLOCATIONBASEINCONTRAST,THEMANUFACTURINGDEPARTMENTIDENTIFIESTWOACTIVITYCOSTPOOLSASETUPCOSTPOOLANDAMACHINEOPERATIONSCOSTPOOLINSTEADOFASINGLEMANUFACTURINGDEPARTMENTOVERHEADCOSTPOOLITIDENTIFIESTHESEACTIVITYCOSTPOOLSFORTWOREASONSFIRST,EACHOFTHESEACTIVITIESWITHINMANUFACTURINGINCURSSIGNIFICANTCOSTSANDHASADIFFERENTCOSTDRIVER,SETUPHOURSFORTHESETUPCOSTPOOLANDMACHINEHOURSFORTHEMACHINEOPERATIONSCOSTPOOLSECOND,THES3ANDCL5LENSESDONOTUSERESOURCESFROMTHESETWOACTIVITYAREASINTHESAMEPROPORTIONFOREXAMPLE,CL5USES751,5002,000OFTHESETUPHOURSBUTONLY2943,75012,750OFTHEMACHINEHOURSUSINGONLYMACHINEHOURS,SAY,TOALLOCATEALLMANUFACTURINGDEPARTMENTCOSTSATPLASTIMWOULDRESULTINCL5BEINGUNDERCOSTBECAUSEITWOULDNOTBECHARGEDFORTHESIGNIFICANTAMOUNTSOFSETUPRESOURCESITACTUALLYUSESBASEDONWHATWEJUSTEXPLAINED,USINGDEPARTMENTINDIRECTCOSTRATESTOALLOCATECOSTSTOPRODUCTSRESULTSINSIMILARINFORMATIONASACTIVITYCOSTRATESIF1ASINGLEACTIVITYACCOUNTSFORASIZABLEPROPORTIONOFTHEDEPARTMENTSCOSTSOR2SIGNIFICANTCOSTSAREINCURREDONDIFFERENTACTIVITIESWITHINADEPARTMENT,BUTEACHACTIVITYHASTHESAMECOSTDRIVERANDHENCECOSTALLOCATIONBASEASWASTHECASEINPLASTIMSDESIGNDEPARTMENTFROMAPURELYPRODUCTCOSTINGSTANDPOINT,DEPARTMENTANDACTIVITYINDIRECTCOSTRATESWILLALSORESULTINTHESAMEPRODUCTCOSTSIF1SIGNIFICANTCOSTSAREINCURREDFORDIFFERENTACTIVITIESWITHDIFFERENTCOSTALLOCATIONBASESWITHINADEPARTMENTBUT2DIFFERENTPRODUCTSUSERESOURCESFROMTHEDIFFERENTACTIVITYAREASINTHESAMEPROPORTIONSFOREXAMPLE,IFCL5HADUSED65,SAY,OFTHESETUPHOURSAND65OFTHEMACHINEHOURSINTHISCASE,THOUGH,NOTIDENTIFYINGACTIVITIESANDCOSTDRIVERSWITHINDEPARTMENTSCONCEALSACTIVITYCOSTINFORMATIONTHATWOULDBEVALUABLEFORCOSTMANAGEMENTANDDESIGNANDPROCESSIMPROVEMENTS译文成本会计管理会计着重点第14版CHARLESTHORNGREN,SRIKANTMDATAR,MADHAVRAJAN财务会计，管理会计和成本会计正如许多人已经看到的财务会计制度，以经济活动和交易为数据，如销售和原料采购，并处理数据转化为有用的信息给管理人员，如销售代表、生产主管，或其他人。处理任何经济交易，收集，分类，汇总，并分析。举例来说，成本是按类别收集，如材料，人工和运费。这些成本再总结每月，每季度或每年确定总成本。结果进行了分析评估，也就是说，成本如何改变相对于收入从一个周期到下一个周期。会计系统提供在收益表中找到的信息，资产负债表，现金流表，利润表，如为客户提供服务，或运行一个广告的费用。管理者使用会计信息来管理他们监督的活动，企业或职能领域，并协调组织框架内的这些活动、企业或功能。了解这些信息是管理者做好本职工作必不可少的。个别管理人员往往需要提交报告，或不同的会计制度的信息。试想，例如，销售订单信息。一个销售经理可能对销售总金额来确定的应支付的佣金感兴趣。一个分销经理可能有兴趣在销售订单数量按地理区域及客户要求的交货日期，以确保及时交货。一家制造经理可能感兴趣的各种产品和他们的期望交货日期的数量，以便他或她可以制定有效的生产计划。要同时服务于所有三个管理者的需求，公司创建一个数据库，有时也被称为数据仓库，包括信息的小，细位，可用于多种用途。例如，销售订单数据库将包含有关每个销售订单的产品，订购的数量，销售价格和交货细节（地点和日期）的详细信息。在某种程度上，它允许不同的管理者来访问他们所需要的信息的数据库存储信息。公司都在建立自己的企业资源规划（ERP）系统，单数据库