作业成本法成本动因选择：应用于中国石油公司文献翻译

1、原文：The Choice of Cost Drivers in Activity-Based Costing: Application at a Chinese Oil Well Cementing CompanyIn recent years, activity-based costing (ABC) has become a popular cost and operations management technique to improve the accuracy of product or service costs for firms to stay competitive. T

2、wo authors went to Xian area to collect a sample data on fuel overhead cost, number of wells, well-depth, distance, weight, and ton-kilometers at a Chinese oil well cementing company. We also verified the data accuracy with the company controller. This study investigates how to choose the appropriat

3、e cost driver of fuel overhead costs when adopting ABC . Using the linear regression analysis and the maximum r-square improvement (MAXR) model selection method, the empirical results show that among the five possible cost drivers of the number of wells, the distance from the office to the field, th

4、e weight of the cement and additive materials, the depth of well cementing, and the ton-kilometers measured by the product of the distance and the weight, the best cost driver is the product of the distance and the weight. Thus, by applying the ABC system and using the product of the distance and th

5、e weight as the cost driver will improve the fuel cost allocation accuracy among individual wellsABC iis tthe firrst to stuudy andd seelecct ccostt drriveer(ss) ffor a CChinnesee coompaany usiing aseriees oof rregrresssionn moodells. Thiis ccomppanyy immpleemennts thee trradiitioonall coostiing syss

6、temm usiing a ssimppliffiedd siinglle ccostt drriveer, oill weell deppth, too allloccatee siix ooverrheaad ccostts tto inddiviiduaal wwellls. Thee coompaanys ttop mannageemennt wwas conncerrnedd wiith thee cuurreent metthodd thhat disstorrtedd thhe ttotaal ccostt off eaach inddiviiduaal ooil welll c

7、cemeentiing worrk. Ourr stuudy shoows thaat bby uusinng tthe ABCC syysteem aand thee reegreessiion anaalyssis metthodd too seelecct thee appproopriiatee coost driiverr, tthe commpanny ccan impprovve tthe acccuraacy of itss ovverhheadd coost alllocaatioon tto aan iindiividduall weell.The rremaaindder

8、 of thiis ppapeer iis sstruuctuuredd ass foolloows. Thhe nnextt seectiion desscriibess thhe commpanny bbackkgrooundd, aactiivittiess, aand acttiviity cosst ppoolls. It is folllowwed by a ttheooretticaal anaalyssis of cosst ddrivver opttionns. Theen wwe ccondductt emmpirricaal ttestts oof ooverrheaad

9、 ccostt drriveer opttionns uusinng aan ooil welll ccemeentiing firrms ddataa, wwhicch iinclludees hhypootheesess deevellopmmentt, ressearrch dessignn, ddataa deescrripttionn annd aa diiscuussiion of thee maain ressultts. Thee fiinall seectiion preesennts thee cooncllusiionss off thhis stuudy.ABC OOi

10、l Welll CCemeentiing Commpanny, a ccostt ceenteer aaffiiliaatedd wiith a CChinnesee Sttatee-owwnedd Oill Coongllomeeratte, speeciaalizzes in cemmenttingg oiil wwellls aand gass weellss. IIn ppetrroleeum welll connstrructtionn, ccemeentiing is thee prroceess useed tto mmakee suure thaat aan ooil or a

11、 ggas welll iis ffirmmly prootecctedd foor tthe latter oill orr gaas eexplloraatioon wworkk. Thee orrgannizaatioonall sttruccturre oof AABC Oill Weell Cemmenttingg Coompaany is preesenntedd inn Chhartt1. Theere aree siix hheaddquaarteer ooverrheaad ddepaartmmentts, fouur wwelll ceemenntinng uunitts,

12、 andd foour reppairr annd mmainntennancce sstattionns. Undder eacch ccemeentiing uniit, theere aree coonsttrucctioon tteamms, limme sstorragees, andd laaborratooriees. Cemmenttingg unnitss A, B, annd CC, wwithh ann ovveraall annnuall driilliing foootagge oof mmoree thhan 1.99 miilliion metterss, aar

13、e in chaargee off oiil wwelll ceemenntinng worrk. Cemmenttingg unnit D, witth aan ooverralll annnuaal ddrilllinng ffoottagee off moore thaan 00.8 milllioonmeeterrs, is in chaargee off booth oill annd ggas welll ccemeentiing worrk. Thee cuurreent cosstinng ssysttem is a ttradditiionaal ccosttingg syy

14、steem tto aaccoountt foor eeachh off thhe inddiviiduaal wwellls. Speecifficaallyy,(1) TThe dirrectt maaterriall iss maainlly ccompposeed oof tthe cemmentt annd aaddiitivve mmateeriaals. Thhe dirrectt maaterriall coost is chaargeed tto tthe inddiviiduaal wwellls ddireectlly.(2) TThe oveerheead cosst

15、iis rrecoordeed uundeer tthe folllowwingg siix ccostt acccouuntss: ffuell coost,traavellingg coost, laaborr coost, eqquippmennt rrelaatedd coost, mootorr veehiccle rellateed ccostt, aand othher oveerheead cosst.(3) TThe monnthlly aactuual fueel cconssumpptioon ffor alll ceemenntinng uunitts iis rrec

16、oordeed iin tthe fueel cosst aaccoountt, aand is appplieed tto iindiividduall weellss baasedd onn prredeeterrminned fueel bbudgget perrcenntagges.(4) TThe monnthlly aactuual traavellingg coost reiimbuurseemennt ffor alll inndivviduual wellls froom alll ceemenntinng uunitts iis rrecoordeed iin tthe t

17、raavellingg coost acccounnt. Thee trraveelinng ccostt iss alllocaatedd too inndivviduual wellls bassed on thee acctuaal wwelll deepthh.(5) TThe monnthlly aactuual labbor cosst ffor alll ceemenntinng uunitts, inccluddingg thhe ssalaary, boonuss, friingee beeneffitss, aand oveertiime preemiuum, is rec

18、cordded in thee laaborr coost acccounnt. Thee labbor cosst iis aalloocatted to thee inndivviduual wellls bassed on thee acctuaal wwelll deepthh.(6) TThe monnthlly aactuual equuipmmentt reelatted oveerheead cosst ffor alll ceemenntinng uunitts, inccluddingg thee deepreeciaatioon eexpeensee, rrenttal

19、exppensse, andd reepaiir aand maiinteenannce exppensse, is reccordded in thee eqquippmennt ccostt acccouunt. Thhe eequiipmeent cosst iis aalloocatted to thee inddiviiduaal wwellls bbaseed oon tthe acttuall weell deppth.(7) TThe mottor vehhiclle ccostt foor aall cemmenttingg unnitss, iinclludiing the

20、e innsurrancce, govvernnmennt chaargeed aadmiinisstraatioon ffee forr hiighwway traanspporttatiion, veehiccle liccensse ffee, annd tthe roaad ttolll chhargge, etcc., is reccordded in thee mootorr veehiccle cosst aaccoountt. TThe vehhiclle ccostt is alllocaatedd too thhe iindiividduall weellss baased

21、d onn thhe aactuual welll ddeptth.(8) AAll othher oveerheead cosst iis aalloocatted to thee inndivviduual wellls bassed on thee acctuaal wwelll deppth. ABC Oill Weell Cemmenttingg Coompaanys ooverrheaad ccostt iss abboutt 500% oof tthe tottal cosst. Undder thee cuurreent cosstinng ssysttem, ovverhhe

22、add coost is priimarrilyy allloccateed tto tthe inddiviiduaal wellls bassed on thee acctuaal wwelll deepthh. AAs aa reesullt, thee cuurreent oveerheead alllocaatioon metthodd iss ovver-simmpliifieed. Theere is nott muuch cauuse-efffectt reelattionnshiip bbetwweenn eaach of thee siix ooverrheaad aacc

23、oountt coostss annd tthe cosst ddrivver of usiing thee acctuaal wwelll deepthh. TThatt meaans thaat uundeer tthe currrennt ccosttingg syysteem, thee coompaanys iindiividduall weell cemmenttingg cossts aree diistoorteed ssubsstanntiaallyy. TTherrefoore, thhe ccomppanyys ttop mannageemennt ddeciidedd

24、too impprovve tthe acccuraacy of thee cuurreent cosstinng ssysttem by setttinng uup aan AABC teaam wwithh thhe connsulltattionn off twwo oof oour co-autthorrs tto ccondductt ann emmpirricaal sstuddy oof tthe commpannys majjor acttiviitiees, acttiviity cosst ppoolls, andd too deesiggn aand impplemmen

25、tt ann ABBC ssysttem witth appproppriaate cosst ddrivverss.At ABBC OOil Welll CCemeentiing Commpanny, thee ABBC tteamm, iin cconssulttatiion witth ttop mannageers, ideentiifiees ssix acttiviity cennterrs oof llimee sttoraage, weell driilliingss, ttrannspoortaatioon, reppairr annd maiinteenannce, laa

26、borratoory tesstinng, andd addminnisttrattivee cooorddinaatioon.In thhesee siix aactiivittiess, tthe ABCC teeam finnds thaat tthe traanspporttatiion acttiviity oveerheead cosst iis tthe mosst iimpoortaant cosst ffor commpanny mmanaagemmentt too coontrrol. Thhe ttrannspoortaatioon acttiviity inccludd

27、es pacckinng, loaadinng, andd trranssporrtinng tthe dirrectt maaterrialls aand thee eqquippmennt neeededd foor wwelll drrilllinggs ffromm thhe ccomppanyy offficce tto tthe oill weell fieeld. Ceemennt ttruccks, tannk ttruccks, waaterr-taank lorrriees, andd prresssuree caars aree neeedeed ffor thee tr

28、ranssporrtattionn acttiviity. Ceemennt ttruccks aree viieweed bby tthe ABCC Coompaany as traanspporttatiion equuipmmentt, whiile tannk ttruccks, waaterr-taank lorrriees, andd prresssuree caars aree viieweed aas ttrannspoortaatioon aandccemeentiing equuipmmentt.The rresoourcce cconssumpptioon oor oov

29、errheaad ccostt foor tthe traanspporttatiion acttiviity inccluddes labbor cosst, equuipmmentt reelatted cosst, facciliity rellateed ccostt suuch as parrkinng oor rrenttingg feees, annd othher mottor vehhiclle ccostt. CConssideerinng tthatt drriviing thee taank truuckss, wwateer-ttankk loorriies, ann

30、d preessuure carrs ffromm thhe ccomppanyy offficce tto tthe oill fiieldd arre nneedded botth ffor thee trranssporrtattionn purrposse aand thee weell driilliing purrposse, it is diffficcultt too deecidde oon tthe prooporrtioon oof llaboor cosst aand equuipmmentt coost thaat sshouuld be asssignned to

31、thee “traanspporttatiion” acctivvityy poool andd thee “welll ddrilllinngs” acctivvityy poool.Fuel cosst iis aalsoo inncurrredd booth forr thhe ppurpposee off trranssporrtattionn annd ffor thee puurpoose of welll ddrilllinngs. Aggainn, iit iis ddiffficuult to deccidee whhichh paart of thee fuuel expp

32、ensse sshouuld be asssignned to thee acctivvityy poool of “traanspporttatiion” annd wwhicch ppartt off thhe ffuell coost shoouldd bee asssignned to thee acctivvityy poool of “welll ddrilllinngs”. AAccoordiing to thee hiistooriccal datta ppattternn revvealled froom tthe fieeld inttervvieww, tthe fuee

33、l ccostt inncurrredd foor tthe purrposse oof wwelll drrilllinggs acccounnt ffor 300% oof tthe tottal fueel ccostt. TThe ABCC teeam deccidees tto aassiign alll thhe ffuell cosst tto tthe acttiviity poool “traanspporttatiion” annd tto aassiign rellateed llaboor aand equuipmmentt coostss to thee acctiv

34、vityy poool of “welll ddrilllinngs.” Fueel ccostt acccouuntss foor 88-122% oof tthe tottal oveerheead cosst, thuus tthe apppliccatiion of fueel ccostt willl ssignnifiicanntlyy innfluuencce tthe cosst oof tthe inddiviiduaal wwellls. Theerefforee, tthe sellecttionn off ann appproppriaate cosst ddrivve

35、r of fueel ccostt iss crritiicall foor aan aaccuuratte ccostt asssiggnmeent.Theree arre ttwo purrposses of acttiviity-bassed cosstinng. Thee fiirstt puurpoose is to preevennt ccostt disstorrtioon. Cosst ddisttorttionn occcurrs bbecaausee trradiitioonall coostiing commbinnes alll inndirrectt coostss

36、intto aa siinglle ccostt poool. Thhis poool iis aalloocatted on thee baasiss off soome ressourrce commmonn too alll of thee coompaanys pprodductts, typpicaallyy diirecct llaboor. Cosst ddisttorttionn iss prreveenteed iin AABC by adooptiing mulltipple cosst ppoolls (acttiviitiees) andd coost driiverr

37、s. Thee seeconnd ppurpposee iss too minnimiize wasste or nonn-vaaluee-adddinng aactiivittiess byy prroviidinng aa prroceess vieew. Thiis objjecttivee caan bbe aachiieveed bby aactiivitty aanallysiis wwithh muultiiplee coost poools (acctivvitiies) annd cosst ddrivverss.COST DRIVVERSSThe ccostt drrive

38、er iis aat tthe heaart of acttiviity-bassed cosstinng. A ccostt drriveer iin AABC is deffineed morre sspeccifiicallly as an alllocaatioon bbasee off coostss too acctivvitiies (Hoornggrenn ett all. 119999). Thee majjor disstinnctiion bettweeen ttradditiionaal ccostt acccouuntiing andd ABBC iis tthatt

39、 ABBC uusess muultiiplee cosst ddrivverss too asssiggn aactiivitty ccostts tto pprodductts oor sservvicees (Cokkinss 19996). TThe finnal outtputt off ann acctivvityy-baasedd coostiing is cosst ddrivver infformmatiion (Miilleer 119966). Unddersstanndinng tthe cauusall reelattionnshiip bbetwweenn ann

40、acctivvityy annd iits cosst ddrivver enaablees mannageemennt tto ffocuus iimprroveemennt eeffoortss onn thhosee arreass thhat willl pprodducee thhe bbestt ressultts (Milllerr 19996). BBecaausee caausaal rrelaatioonshhip cann chhangge aaccoordiing to sittuattionn, ccostt driiverr foor aan aactiivitty

41、 ccan chaangee. TTherrefoore it is reqquirred to cheeck andd uppdatte tthe acttiviity datta tto mmakee suure thaat aapprroprriatte ccostt drriveers aree beeingg ussed. Ass thhat beiing saiid, pleeasee notte tthatt coost driiverr exxampple shoown in Tabble 4 iis oone of manny ooptiionss.EXAMPPLE Cons

42、struuctiion, Innc hhas an inddusttriaal pprojjectt (DD-8990) connsisstinng oof ffivee diiffeerennt buiildiingss inn whhichh foorm andd reebarr woork is donne ddireect-hirre (usiing itss owwn eemplloyeees). Suppposse tthatt D-8900 iss a cosst-ppluss prrojeect. A neww prrojeect mannageer rrecoogniized

43、d thhat thee currrennt ccosttingg meethood ddoess noot aaccuurattelyy asssiggn ccostts ffor eacch bbuilldinng aand neiitheer prooviddes norr prromootess a proocesss vvieww. HHe pperssuaddes thee coompaany to adoopt a nnew cosstinng metthodd.ABC AAND NONN-FIINANNCIAAL IINFOORMAATIOONManaggerss caan g

44、get a ddifffereent infformmatiion chaanneel (nonn-fiinannciaal iinfoormaatioon) othher thaan cosst iinfoormaatioon. Quaalitty iinfoormaatioon ssuchh ass thhe nnumbber of insspecctioon ffaillurees ccan be an exaamplle. Howweveer, ABCC coonveertss noon-ffinaanciial infformmatiion to cosst iinfoormaati

45、oon. Dolllarr is a mmediia wwithh whhichh alll mmanaagerrs aand worrkerrs ccan commmunnicaate eacch ootheer. It cann bee saiid tthatt ABBC pprovvidees aa frramee inn whhichh vaarioous nonn-fiinannciaal iinfoormaatioon ccan be utiilizzed. Innforrmattionn thhat is connverrtedd too a dolllarr vaaluee h

46、aas mmoree immpacct oon hhumaan behhaviior thaan ootheer iinfoormaatioon. IMPLEEMENNTATTIONN: MMOVIING FORRWARRDAs seeen froom tthe aboove exaamplle, mannageers cann geet aaccuuratte ccostt innforrmattionn onn eaach worrk ddiviisioon oor eeachh buuilddingg, aand gett a proocesss vvieww byy ussingg A

47、BBC. Thee reeseaarchh neeedss morre ccasee sttudiies on acttuall coonsttrucctioon pprojjectts. In casse sstuddiess, a rreseearccherr wiill parrticcipaate as a cconssulttantt inn ann acctivve wway. Thhe rreseearccherr wiill teaach enggineeerss a dettailled proocedduree foor iimpllemeentiing ABCC annd

48、 eencoouraage theem tto ttestt thhat proocedduree onn thheirr owwn pprojjectts. Forr a casse sstuddy, onee geenerral conntraactoorss prrojeect witthouut ddireect-hirre wworkk annd sseveerall diirecct-hhiree prrojeectss wiill be sellectted andd teesteed. Notte thaat tthe ressearrch willl ttestt thhe

49、iimpllemeentaatioon oof AABC onlly oon sseveerall coost acccounnts durringg a speeciffic timme fframme iinstteadd off a whoole proojecct. ABCC reeporrts willl bbe ddisccusssed witth pproffesssionnalss inn coompaarisson witth pprevviouus ccostt reeporrts. Diiscuussiion willl ffocuus oon tthe oppportt

50、uniity thaat AABC repportts pprovvidee.CONCLLUSIIONSSThe ppapeer ddealls wwithh onnly thee usse oof tthe infformmatiion durringg immpleemenntattionn off thhe proojecct. Of couursee, tthe infformmatiion cann bee ussed in thee prrepaarattionn off thhe pprojjectt. CChooosinng aan altternnatiive in proo

51、curremeent chaanneel oor ssubcconttracct sseleectiion cann bee ann exxampple. Hoowevver, succh uuse in thee prrepaarattionn off thhe pprojjectt caan bbe pposssiblle oonlyy affterr acctivvityy coost datta iis avaailaablee. TTherrefoore setttinng uup aa neew ccosttingg syysteem aand itss usse dduriing

52、 thee impplemmenttatiion is to be acccompplisshedd fiirstt. Thiis ppapeer sshowwed an exaamplle oof tthe apppliccatiion of ABCC inn coonsttrucctioon aand itss pottenttiall beeneffitss coompaaredd wiith RBCC. TTheooretticaallyy ABBC iis bbaseed oon aa “ffloww viiew” of prooducctioon ttheoory in at le

53、aast twoo waays: Fiirstt, pproccesss-baasedd coostiing asssumees tthatt ressourrcess arre aassiigneed tto aactiivittiess (pproccessses) annd aactiivittiess (pproccessses) arre aassiigneed tto pieecess off prrojeectss whhereeas ressourrce-bassed cosstinng aassuumess reesouurcees aare dirrecttly asssi

54、gnned to pieecess off prrojeectss/ pprodductts. Seccondd, tthe purrposse oof pproccesss-baasedd coostiing is nott onnly preevenntinng aa coost disstorrtioon bbut alsso prooviddingg a proocesss vvieww, ttherrebyy heelpiing redducee orr eliiminnatee waastees oor nnon-vallue-addded acttiviitiees. In co

55、nncluusioon, leaan pprojjectt coontrrol cann enncommpasss tthe cosst cconttroll byy addopttingg ann acttiviity-bassed cosstinng ssysttem.Sourcce: U.S. Thhomaas WW Liin, ABBC DDrivver Sellecttionn: AAppllicaatioon tto tthe Chiinesse ooil commpanniess, Intternnatiionaal JJourrnall off Maanaggemeent. V

56、ool 227 (2), 20010 (8): PP3677-3771. 译文：作业成本法法成本动动因选择择： 应应用于中中国石油油公司近年来，作作业成本本法（AABC）已已成为一一个热门门的成本本和运营营管理技技术，提提高产品品或服务务的成本本能为企业业保持竞竞争力。两两位作者者去了西西安地区区收集了了一份中国油油井公司司的燃料料成本开开销样本本数据表表，口井数，井深深度，距距离，重重量和公公里。我我们也验验证了控控制器与与公司数数据的准准确性。本本研究探探讨如何何选择燃燃油在通通过农业业银行的的间接费费用适当当的成本本驱动程程序。采采用线性性回归分分析和最最-R-平方改改善（MMAXRR）

57、模型型选择方方法，实实证结果果显示，公公司几年年的五个个油井的的成本驱驱动，从从办公室室到外地地的距离离，水泥泥的重量量，添加加剂材料料，固井井，变化化与吨由由距离和和重量，最最好的成成本驱动动的距离离和重量量产品的的产品检检测公里里深度。因因此，通通过运用用ABCC系统和和使用产产品的距距离，以以提高单单井燃料料之间的的成本分分配的准准确性。中国公司使使用一系系列回归归模型第第一次选选择了作作业成本本法的研研究和选选择成本本驱动程程序。这这家公司司实现了了传统的的成本核核算系统统简化了了单一成成本驱动动，油井井深度，间间接费用用分配六六个人口口井。该该公司的的高层管管理人员员所关心心方法，是

58、是个别固固井工作作的总成成本。我我们的研研究表明明，通过过使用AABC系系统和回回归分析析方法来来选择合合适的成成本动因因，公司司可以提提高其准准确性，间接费费用分配配到个人人。本文的其余余部分的的结构如如下。介介绍公司司背景，活活动和作作业成本本法。其次次是一个个理论体体系分析析成本动动因的选选择。然然后，我我们进行行的间接接成本驱驱动程序序使用石石油固井井公司的的数据，其其中包括括假设的的开发，研研究设计计，数据据描述和和讨论结结果，实证检检验。最最后一节节介绍了了这项研研究的结结论。 美国广播公公司油井井固井公公司是成成本中心心与中国国国有石石油砾岩岩下属，专专门从事事固井油油井和天天然

59、气井井。在石石油建井井，固井井是用来来确保油油井或井井，为后后来坚决决石油或或天然气气的勘探探工作做做好ABBC的油油井固井井公司组组织结构构保护的的气体在在Chaart11提出的的过程。总总部开销销有六个个部门，四四个固井井单位，四四个修理和和维修站站。在每每个固井井设备，有有施工队队伍，石石灰储量量和实验验室。固固井单位位，整体体1900多万米米钻井进进尺的AA，B和C，是在在石油固固井工作作负责。固固井，整整体超过过年度钻钻井进尺尺0800.000万米单单元D，在石石油和固固井工作作做好当当前的煤煤气费是是成本核核算系统统是一种种传统的的成本核核算系统统的每个个帐户单单井。具具体来说说，

60、（1）直接接材料主主要由水水泥和含含添加剂剂的材料料。直接接材料成成本直接接记入个个人井。 （2）间间接费用用是记录录在以下下六个成成本账户户：燃料料成本，行程成本，劳动力成本，设备相关成本，汽车相关的成本，和其他间接成本。 （3）每月月对所有有固井单单位的实实际耗油油量记录录在燃料料成本账账户，并并应用到到预定的的燃料预预算百分分比计算算单井。 （4）每月月实际旅旅行费用用的一切切个别井井固井单单位报销销所有记记录在旅旅行费用用帐户。旅旅游成本本分配到到实际单单井井深深为基础础。 （5）每月月对所有有固井单单位，包包括工资资，奖金金，福利利和加班班费保费费实际的的劳工成成本，是是记录在在劳动