作业成本法成本动因选择：应用于中国石油公司文献翻译

原文：TheChoiceofCostDriversinActivity-BasedCosting:ApplicationataChineseOilWellCementingCompanyInrecentyears,activity-basedcosting(ABC)hasbecomeapopularcostandoperationsmanagementtechniquetoimprovetheaccuracyofproductorservicecostsforfirmstostaycompetitive.TwoauthorswenttoXi’anareatocollectasampledataonfueloverheadcost,numberofwells,well-depth,distance,weight,andton-kilometersataChineseoilwellcementingcompany.Wealsoverifiedthedataaccuracywiththecompanycontroller.ThisstudyinvestigateshowtochoosetheappropriatecostdriveroffueloverheadcostswhenadoptingABC.Usingthelinearregressionanalysisandthemaximumr-squareimprovement(MAXR)modelselectionmethod,theempiricalresultsshowthatamongthefivepossiblecostdriversofthenumberofwells,thedistancefromtheofficetothefield,theweightofthecementandadditivematerials,thedepthofwellcementing,andtheton-kilometersmeasuredbytheproductofthedistanceandtheweight,thebestcostdriveristheproductofthedistanceandtheweight.Thus,byapplyingtheABCsystemandusingtheproductofthedistanceandtheweightasthecostdriverwillimprovethefuelcostallocationaccuracyamongindividualwellsABCisthefirsttostudyandselectcostdriver(s)foraChinesecompanyusingaseriesofregressionmodels.Thiscompanyimplementsthetraditionalcostingsystemusingasimplifiedsinglecostdriver,oilwelldepth,toallocatesixoverheadcoststoindividualwells.Thecompany’stopmanagementwasconcernedwiththecurrentmethodthatdistortedthetotalcostofeachindividualoilwellcementingwork.OurstudyshowsthatbyusingtheABCsystemandtheregressionanalysismethodtoselecttheappropriatecostdriver,thecompanycanimprovetheaccuracyofitsoverheadcostallocationtoanindividualwell.Theremainderofthispaperisstructuredasfollows.Thenextsectiondescribesthecompanybackground,activities,andactivitycostpools.Itisfollowedbyatheoreticalanalysisofcostdriveroptions.Thenweconductempiricaltestsofoverheadcostdriveroptionsusinganoilwellcementingfirm’sdata,whichincludeshypothesesdevelopment,researchdesign,datadescriptionandadiscussionofthemainresults.Thefinalsectionpresentstheconclusionsofthisstudy.ABCOilWellCementingCompany,acostcenteraffiliatedwithaChineseState-ownedOilConglomerate,specializesincementingoilwellsandgaswells.Inpetroleumwellconstruction,cementingistheprocessusedtomakesurethatanoiloragaswellisfirmlyprotectedforthelateroilorgasexplorationwork.TheorganizationalstructureofABCOilWellCementingCompanyispresentedinChart1.Therearesixheadquarteroverheaddepartments,fourwellcementingunits,andfourrepairandmaintenancestations.Undereachcementingunit,thereareconstructionteams,limestorages,andlaboratories.CementingunitsA,B,andC,withanoverallannualdrillingfootageofmorethan1.9millionmeters,areinchargeofoilwellcementingwork.CementingunitD,withanoverallannualdrillingfootageofmorethan0.8millionmeters,isinchargeofbothoilandgaswellcementingwork.Thecurrentcostingsystemisatraditionalcostingsystemtoaccountforeachoftheindividualwells.Specifically,(1)Thedirectmaterialismainlycomposedofthecementandadditivematerials.Thedirectmaterialcostischargedtotheindividualwellsdirectly.(2)Theoverheadcostisrecordedunderthefollowingsixcostaccounts:fuelcost,travelingcost,laborcost,equipmentrelatedcost,motorvehiclerelatedcost,andotheroverheadcost.(3)Themonthlyactualfuelconsumptionforallcementingunitsisrecordedinthefuelcostaccount,andisappliedtoindividualwellsbasedonpredeterminedfuelbudgetpercentages.(4)Themonthlyactualtravelingcostreimbursementforallindividualwellsfromallcementingunitsisrecordedinthetravelingcostaccount.Thetravelingcostisallocatedtoindividualwellsbasedontheactualwelldepth.(5)Themonthlyactuallaborcostforallcementingunits,includingthesalary,bonus,fringebenefits,andovertimepremium,isrecordedinthelaborcostaccount.Thelaborcostisallocatedtotheindividualwellsbasedontheactualwelldepth.(6)Themonthlyactualequipmentrelatedoverheadcostforallcementingunits,includingthedepreciationexpense,rentalexpense,andrepairandmaintenanceexpense,isrecordedintheequipmentcostaccount.Theequipmentcostisallocatedtotheindividualwellsbasedontheactualwelldepth.(7)Themotorvehiclecostforallcementingunits,includingtheinsurance,governmentchargedadministrationfeeforhighwaytransportation,vehiclelicensefee,andtheroadtollcharge,etc.,isrecordedinthemotorvehiclecostaccount.Thevehiclecostisallocatedtotheindividualwellsbasedontheactualwelldepth.(8)Allotheroverheadcostisallocatedtotheindividualwellsbasedontheactualwelldepth.ABCOilWellCementingCompany’soverheadcostisabout50%ofthetotalcost.Underthecurrentcostingsystem,overheadcostisprimarilyallocatedtotheindividualwellsbasedontheactualwelldepth.Asaresult,thecurrentoverheadallocationmethodisover-simplified.Thereisnotmuchcause-effectrelationshipbetweeneachofthesixoverheadaccountcostsandthecostdriverofusingtheactualwelldepth.Thatmeansthatunderthecurrentcostingsystem,thecompany’sindividualwellcementingcostsaredistortedsubstantially.Therefore,thecompany’stopmanagementdecidedtoimprovetheaccuracyofthecurrentcostingsystembysettingupanABCteamwiththeconsultationoftwoofourco-authorstoconductanempiricalstudyofthecompany’smajoractivities,activitycostpools,andtodesignandimplementanABCsystemwithappropriatecostdrivers.AtABCOilWellCementingCompany,theABCteam,inconsultationwithtopmanagers,identifiessixactivitycentersoflimestorage,welldrillings,transportation,repairandmaintenance,laboratorytesting,andadministrativecoordination.Inthesesixactivities,theABCteamfindsthatthetransportationactivityoverheadcostisthemostimportantcostforcompanymanagementtocontrol.Thetransportationactivityincludespacking,loading,andtransportingthedirectmaterialsandtheequipmentneededforwelldrillingsfromthecompanyofficetotheoilwellfield.Cementtrucks,tanktrucks,water-tanklorries,andpressurecarsareneededforthetransportationactivity.CementtrucksareviewedbytheABCCompanyastransportationequipment,whiletanktrucks,water-tanklorries,andpressurecarsareviewedastransportationandcementingequipment.毁Ther巩esour品ceco沟nsump补tion道orov尤erhea半dcos喘tfor竭the忍trans苏porta打tion执activ突ityi饮nclud芝esla歪bor嗓阶cost,萍equi就pment绍rela柔tedc白ost,冲facil像ityr傻elate育dcos您tsuc储has摘parki咸ngor散rent爸ingf燥ees,会and肠侧other施moto渡rveh享icle验cost.参Cons健ideri矮ngth款atdr窗iving愁the扣tank魔truck申s,wa活ter-t梅ankl疗orrie邻s,an召d烘垒press谅urec尚arsf赖romt顺heco虽mpany败offi貌ceto边the尊oilf德ield妹aren底eeded共both突for性thet酱ransp颠ortat匆ion说巡purpo烟sean粥dthe呈well宿dril慈ling好purpo羊se,i遍tis逝diffi钻cult轰tode诚cide艳onth剂epro榨porti旗onof够labo知r斯邀cost童ande洗quipm乘entc史ostt症hats习hould防bea佛ssign货edto肠the鼠“债trans洪porta找tion影”根acti沉vity烈pool赖and乱枣the弹“烤well赵drill仓ings未”宗acti拉vity锅pool.党Fuel问cost弟isal堡soin占curre胸dbot拳hfor月the嗓purpo惊seof尺tran恭sport阳ation婶and乌fort炕hepu渐rpose芬of咽哪well轰drill坑ings.谨Agai赶n,it密isd铁iffic距ultt泉odec诵idew艘hich肝part傍ofth兴efue估lexp帝ense征shoul稿dbe弊阁assig殃nedt淋othe冠acti雾vity们pool偷of弃“化trans公porta董tion窄”大and葛which指part驰oft婶hefu吉elco绘stsh吨ould望be鸭句assig胁nedt逐othe情acti遍vity葬pool蒙of歼“锈well普drill巧ings惜”万.Acc算ordin勒gto写theh枣istor牵ical傅data秒patte戒rn赔腥revea此ledf甜romt奶hefi毙eldi勿nterv贷iew,其thef进uelc不osti谊ncurr炼edfo饱rthe终purp涛oseo技fwel贺ldri洲lling握s吩魂accou谅ntfo帽r<30袋%of遥thet仆otal我fuel秀cost.荐The堤ABCt条eamd泡ecide权sto缸assig番nall里the靠fuel盲玩cost衰toth卸eact悔ivity侮pool零轻“粮trans毅porta缩tion帜”紫and求toas仙sign溜relat杰edla灾bora铲ndeq贫uipme陶ntco狡sts璃授toth霞eact繁ivity距pool数of死“弦well呼drill质ings.之”下辈Fuel拿cost通accou速ntsf吐or8-斧12%o忙fthe狗tota郑love槽rhead漏cost吴,thu挂sthe趴appl众icati神onof姥fuel缓cost如估will躺signi安fican赛tlyi纷nflue业ncet赔heco锣stof心the蓝indiv诉idual遭well辞s.Th贿erefo苏re,t崭hese伸lecti按onof腿an尖境appro部priat脊ecos辆tdri缘vero瓣ffue示lcos紫tis栗criti醉calf耀oran偏accu床rate低cost俯assig杨nment追.摄There智are册twop奏urpos灯esof奸acti夏vity-偷based谣cost当ing.痕Thef慧irst连purpo柴seis劲top社reven年tcos痛t飘摩disto处rtion中.Cos亡tdis缘torti光onoc科curs陆becau咸setr爷aditi驰onal狱costi顾ngco皇mbine约sall市indi仅rect树costs献乓into贤asin能glec惨ostp馆ool.穗This丑pool法isal棕locat碎edon盈the补basis惭ofs绍omer点esour兼ceco携mmon霉toal摸l勇诉ofth雨ecom除pany’希spro削ducts捡,typ压icall辉ydir叔ectl五abor.砌Cost概dist础ortio滨nis你preve建nted称inAB震Cby辫碍adopt泊ingm挎ultip滋leco搬stpo脱ols(资activ葵ities旅)and肿cost肆driv杆ers.泰Thes叠econd乌purp琴osei诞sto揉快minim眼izew您aste塌orno殃n-val粥ue-ad臭ding得activ灿ities歉byp洁rovid旧inga搬proc俭essv另iew.疮This绪铅objec允tive绳canb招each勇ieved冲bya初ctivi霜tyan何alysi阵swit烘hmul污tiple帆cost首pool驻s(ac或tivit冻ies)召and长胆cost拿drive也rs皇.客C嗽OST歇D曲RIVER烟S俊Thec织ostd古river挎isa膝tthe袄hear虽tof衡activ捆ity-b政ased闹costi窄ng.A笔cost宵driv册erin航ABC化isde禽fined安称more趴speci掌fical启lyas抄ana北lloca跪tion尖base矿ofco假stst引oact惊iviti抢es(H盆orngr拥enet助al.揪1999)肥.The怒衬major额dist债incti辨onbe川tween城trad霉ition忠alco抄stac茅count届inga瞒ndAB隆Cis持that娇ABCu玻sesm该ultip液le红柏cost爆drive受rsto弯assi句gnac踪tivit真ycos锤tsto具prod开ucts尊orse瓣rvice疤s(Co莫kins蛛1996)低.The淘fina匀l塑恨outpu保tof陵anac左tivit伸y-bas悄edco项sting理isc离ostd皱river捉info炼rmati朱on(M否iller宏1996潜).昆捧Under笨stand课ingt跪heca垦usal滴relat拿ionsh细ipbe星tween蹦ana想ctivi饿tyan净dits左cost朽driv膛eren损ables擦竿manag降ement齿tof刊ocus苏impro琴vemen渴teff再orts循onth燃osea荣reas妖that穗will受produ扯ceth防ebes茅t盟卫resul削ts(M美iller警1996务).Be刷cause抵caus躲alre红latio饶nship插can故chang姥eacc激ordin柿gto芽situa娘tion,闭cost姨之drive配rfor授ana转ctivi石tyca膏ncha脚nge.搬There践fore锣itis扑requ吃ired企toch送ecka排ndup撤date止thea坛ctivi伞ty铅殿data旧toma惩kesu某reth问atap纤propr窑iate跃cost纱drive头rsar雹ebei巷ngus呢ed.A牧stha蓄tbei贺ngsa膝id,p律lease盗自note蛇that其cost闹drive累rexa消mple梯shown蹄inT形able你4is宏oneo统fman乐yopt扬ions.松E膀XAMPL犯E谨Cons扬truct随ion,茅Inch眠asan穗indu秆stria汁lpro惰ject患(D-89宣0)co尊nsist肺ingo含ffiv共edif之feren乔t牵艰build奶ings烫inwh乖ichf旬orma柿ndre稳barw拔orki扫sdon锹edir判ect-h逐ire(料using姑its顾owne折mploy钩ees).坝质Suppo疮seth兄atD-兔890i弊sac隐ost-p劲lusp算rojec季t.A塔newp界rojec映tman昂ager补recog窄nized爬that冻the临卫curre饲ntco事sting夸meth搏oddo授esno往tacc完urate禁lyas吓sign席costs嘉for桌each槐build淹inga峡ndne纲ither集属provi啄desn真orpr陷omote维sap饶roces轿svie敬w.He土pers俊uades抄the曲compa望nyto闲adop述tan许ewco叶sting村雪metho据d.驼ABCA及NDNO甘N-FIN减ANCIA缓LINF照ORMAT遗ION具Manag梢ersc营ange滨tad脂iffer匙enti宁nform愁ation浙chan查nel(筋non-f悬inanc述iali帖nform采ation疲)oth日erth械an甩烤cost赢infor蛋matio承n.Qu吧ality该info粗rmati棚onsu晨chas策the旬numbe搁rof漂inspe倒ction地fail微ures敬canb夕ean忍候examp族le.H讯oweve攀r,AB齐Ccon摇verts辨non-私finan搂cial峰infor改matio府nto呼cost言infor签matio爬n.Do捎llar里冒isa悬media违with员whic挠hall扯mana蜂gers粪andw奉orker量scan箭comm辽unica遵teea教chot内her.京Itca燕nbe糖太said绘that士AB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所需的运飘输目的和宗丸旨都钻井，宫这是很难决铃定的劳动力辟成本和设备丽成本的比例妹应分配到帽“丛行述”窗活动的游泳痛池和恳“搏井钻探率”逗活动池。姐燃料成本柏既为运输目援的，调也善为井钻的目君的。再次，欲这是很难决耻定哪冤种喘燃料支出部迟分应分配到吹“行”添和它的燃料桐成本部分应角分配话到抵“井钻探”工的活动池。信根据历史数甘据模式从外苍地采访时透练露，燃油费植用为井钻探牵目的而引起童的占“30墨总燃料成本胶％。美国广个播公司团队很决定转让其纤全部的燃料育成本的活动带池“交通”汗，并指派相秀关劳力和设骡备成本的活搏动池8-1饥2％的总开奇销“井钻探长。”燃料成断本账户，从丝而应用的燃浪料成本将大笨大影响到个昼人井的费用万。因此，适饼当的燃料成南本成本动因拍的选择是一理个准确的成套本分配的关孝键。神有两叨种作业成本汪法的目的。土第一个目的势是为了防止营成本扭曲。伐成本扭曲的臣