作業(yè)成本法彌補(bǔ)傳統(tǒng)成本會計(jì)的缺陷【外文翻譯】

1、外文文獻(xiàn)翻譯譯文原文activity-based costing and management solutions to traditional shortcomings of cost accountingabstract: traditional cost accounting has been one main, widely-used approach to costing both internally and externally. this general ledger system acts as the companys thermometer measuring the h

2、ealth and wealth of the overall business.the conventional methodology though can only summarize the business expenses per the chart of accounts (i.e., labor, material and other).as a result, the company lacks the ability to evaluate the internal efficiency, quality and profitability per product or s

3、ervice line.as a result, the company lacks the ability to evaluate the internal efficiency, quality and profitability per product or service line.the abc/m approach records, summarizes and reports the spending into costs of activities or processes and eventually associated to each product, service a

4、nd customers.“unlike traditional accounting reports that make managers react to by being happy or sad, abc/m data makes them smarter”3.key words: accounting, budgeting, cost, estimating, forecasting, life-cycle, and planningtraditionally quality cost accounting has been based on allocating a subject

5、ive or calculated range of indirect expenses to direct costs.because of the increase of indirect and overhead expenses in recent decades, the conventional costing method has become ineffective for quality practitioners and managers.to illustrate, one product or service line may require more resource

6、s or time than another.but because the cost of indirect costs are based on a fixed percentage of direct costs (i.e., labor and materials), the overhead expenses are misrepresented or recognized correctly to the final products or services.with the conventional means to cost accounting and cost of qua

7、lity, it is very difficult to identify if such product or servicen is profitable and produced via quality processes or with less wastes 14.the concept of activity-based costing and management (abc/m) was introduced in the us, initially in the manufacturing sector during 1970s and 1980s. robin cooper

8、 and robert kaplan brought the abc/m concept to light and published the body of knowledge in the harvard business review in 1988. cooper and kaplan defined the abc/m method as “an approach to solve the problems of traditional cost management systems;” that is,the conventional cost accounting systems

9、 are often unable to identify correctly the true costs of processes. consequently, management and quality professionals are unable to make sound decisions or make decisions based on the misrepresented data 14.on the other hand, the activity-based costing and management approach objectively assigns c

10、osts based on the“cost and effect relationships.”the cost of activity is identified and allocated to each product or service if and only if the product or service uses the activity.and in 1987, robert kaplan and w. bruns published in their book,accounting and management:field study perspective,the a

11、bc body of knowledge with the initial focus on manufacturing where technology and productivity improvement have reduced the direct costs and increased indirect and overhead expenses 14.statement of the problemin todays global competition, quality practitioners and management cannot afford the risk o

12、f making decisions based on inaccurate or incomplete data provided by the traditional accounting ledger systems. the introduction and exposure of modern approach to quality and accounting cost is necessary and applicable in both manufacturing products and service delivery.purpose of the studythe the

13、sis work will guide the quality practitioners and decision makers through the unique, more effective approach in defining true costs in the cross-functional processes.this includes the review of the activity-based costing and management approach and application within the total quality management fr

14、amework.furthermore, abc/m will be incorporate as the quality solution to conventional cost accounting system via the concepts of lean,cost of quality and forecasting and budgeting.through the study, the quality professionals and audiences can gain and will be able to expand their perspectives and r

15、oles in cost drivers and allocation for process cost control and improvement opportunities.limitations of the studythe thesis effort is limited to the study of both traditional and activity-based approaches to true costs for management and quality professionals to measure existing quality and effect

16、iveness and make sound decisions and for within the company, organization or department.the review and any recommendation of the quality cost approach and system will not displace the conventional cost accounting method in any mean or capacity, as the general ledger system is the sole, standard tool

17、 and communication instrument widely accepted among companies.definition of terms aace international is the association for the advancement of cost engineering international. aace international is the largest,industry-independent professional society serving the entire spectrum of cost management pr

18、ofessionals, including cost estimators,engineers, schedulers, project managers and project controls.aace international has over 7,000 members from 78 countries around the world.more details and information about aace international can be obtained via . activity is an element of work to

19、be performed to complete a project; it is process or operation requiring time and associated resources. activity-based costing (abc)is a total quality management tool for cost and performance measurement of activities, resources, and cost object (i.e.,products and services).abc is also known as the

20、“horizontal” or crossfunctional cost view and can provide fact-based insight into the spending and profitability of products, services,customers, districts, distribution lines,and etc. activity-based management (abm)is a total quality management discipline on the management of process improvement ac

21、tivities to lower the cost within an organization. abm includes such activities as cost driver analysis, performance measurement and process improvement opportunities. cost is the amount measured in money in consideration of goods or services. costs may include cash expended, liability incurred, and

22、 resources (i.e. time, human and capital). “cost is one of the three fundamental attributes associated with performing an activity or the acquisition of an asset. there are price (cost), features (performance), and availability (schedule)” 9. cost estimating is the collection of activities to predic

23、t the cost of required resources or quantity to create or deliver a tangible or intangible asset. cost forecasting is very similar to cost estimating process. a key different between cost forecast and cost estimate is that cost estimate is calculated for the future activities while the cost forecast

24、 is a prediction of the cost to or at completion of any outstanding cost elements required to create an asset. cost of conformanceis the cost of prevention and appraisal activities to meet pre-set standards or customersrequirements. cost of nonconformance is the cost of internal or external failures

25、. also,see external and internal failure costs. cost trending is estimated based on the historical cost information collected from the experience actual over a predetermined duration. this cost trend information focuses on how budgets and expenditures will be impacted relative to the physical accomp

26、lishment or earned value. essential activities refer to either value-adding or nonvalue-adding tasks that are required to be performed in a process (or a collection of activities) to achieve a resulting value (product or service) that customers desired. external failure costs are expenses from produ

27、cts or services failing to conform to pre-set standards or customers needs. these costs occur after the product or service delivery to the customer. examples of external failure costs include warranty expenses, liabil-ity claims, legal exposure, replacement costs, and complaint and lost of customer

28、loyalty. variable costs are cost elements required in an acquisition of a tangible or intangible asset dependently of the volume of work efforts or outputs. examples of variable costs include material and production labor costs, production utility expenses and volume- based royalty fees.methodologyt

29、odays traditional cost accounting system supports enterprise-wide financial reporting and measure the health of the business. however, this conventional approach to cost is somewhat little value to quality practitioners and decision makers in the areas of cost allocation in a valuestream; cost of qu

30、ality or poor quality in the enterprise; and forecasting or budgeting for quality.this thesis study will prove the activity- based costing and management is the quality tool and solution to quality cost shortcomings of the standard accounting work in the area of total quality management. this includ

31、es the introduction to the concept of abc/m; its significance in horizontal costing approach in the value stream; abc/m to identify and reduce cost of quality (coq); and budgeting and forecasting efforts via activity-based model 10.this article will introduce the quality professionals and decision m

32、akers the different approach to defining true costs in the cross-functional processes. this includes the study and the application of the activity-based costing and management approach within the total quality management framework in todays global competition. in addition, abc/m will be proven as th

33、e quality solution to conventional cost accounting system via the concepts of lean, cost of quality and forecasting and budgeting. the quality practitioners will gain and be able to expand their perspectives and roles in cost drivers and allocation for process cost control and improvement opportunit

34、ies.activity-based costing and management and traditional cost accounting systemone of the important questions to be explored further in this section is how traditional accounting system that has been widely used as the internal and external cost system is considered inadequate. in addition, why can

35、 the activity-based costing and management be a tqm solution of choice to quality cost shortcomings of the conventional costing accounting system? few key claims shown below will answer the questions posted in details: existing cost data is not useless; however, it appears incomplete or unprocessed

36、for internal efficiency, profit or quality analysis and decisionmaking process. traditional cost system denies decision makers the visibility of the true costs created along the end-to-end process. and, overheads are allocated inappropriately and frequently based on the labor or material expenses vi

37、a the conventional costing approach.managers have been posted with operational and cost questions one time or the other, if not periodically. with the traditional cost reporting under the general ledgers chart of accounts, many of decision makers are not able to explain if their specific production

38、or service areas of responsibilities are effective, productivity or profitable. tables 1 and 2 provide the insight of the problem at hand; that is, the expenses are allocated based on the chart of account established by the companys accounting department for both internal and external reporting. wit

39、h the cost breakdown by the chart of accounts, the recipients (i.e., managers or quality practitioners) of the information can only tell the costs of labor, material and other.in addition, the conventional approach to cost is considered a vertical, organizational or “transaction-centric” costing sys

40、tem. to illustrate, all expenses incurred are associated to the costs within the departments or cost centers. this method lacks the ability to report process costs across-functional, limiting managers the visibility of the true end-to-end costs of each process and system. for example, the pre-mixed

41、powder drink packing can be viewed at department levels such as packing, quality control, shipping and handling. on the other hand, the end-to-end packaging process can be looked at via the “work-centric” abc/m as collective efforts and resources to manufacture a final premixed powder drink pouch 5.

42、activity-based cost allocation and lean value stream mapthe standard costing approach was developed in the mid-20th century to meet the decision-making requirement in the mass production type organizations. as manufacturing and service industries change from mass to lean production, because of the c

43、hanges of the demands and the complexity of the consumer goods, the conventional way to approach costing has become unsuited for lean initiatives.as the result, b.h. maskell suggested a unique view of allocating expenses via the value-steam-based methodology; that is, the cost of a process will be c

44、omposed of the labor, materials and assignable overheadexpenses for solely activities in the value stream and the optimized flow of the process (see figure 1) 8.the reporting of the “value steam profits” was also addressed in the similar manner. with the efforts to identify both cost and profit via

45、the value stream and associated activities, the value stream managers now can understand, measure and become accountable for the expenses, efficiency and value produced by all value-added or essential, related activities in the process1.source: david k. narong. activity-based costing and management

46、solutions to traditional shortcomings of cost accounting j. cost engineering, 2009( 8)： 11-22 譯文作業(yè)成本法彌補(bǔ)傳統(tǒng)成本會計(jì)的缺陷摘要：傳統(tǒng)的成本會計(jì)是一種被廣泛應(yīng)用于成本內(nèi)部及外部的主要方法。這是一種擔(dān)當(dāng)公司的“溫度計(jì)”的總賬系統(tǒng)，它一般被用于測量整體業(yè)務(wù)的財(cái)富和健康。傳統(tǒng)的方法只能總結(jié)會計(jì)科目圖表的帳目業(yè)務(wù)費(fèi)用（即人力、物力和其他）。且任何費(fèi)用和間接費(fèi)用是不與任何特定的作業(yè)或過程所聯(lián)系的。以至于該公司沒有能力來評估每個(gè)產(chǎn)品或服務(wù)線的內(nèi)部效率，以及質(zhì)量和盈利能力。而作業(yè)成本法和作業(yè)成本管理能補(bǔ)充這些

47、缺陷，并是適用于全面質(zhì)量管理的解決方案。作業(yè)成本法，用于總結(jié)和報(bào)告作業(yè)或進(jìn)程的花費(fèi)開銷并最終聯(lián)系到每一個(gè)產(chǎn)品、服務(wù)和顧客。關(guān)鍵詞：會計(jì)，預(yù)算，成本，估計(jì)，預(yù)測，生命周期，規(guī)劃。傳統(tǒng)質(zhì)量成本會計(jì)是一種基于間接費(fèi)用分配主觀或直接成本的計(jì)算范圍。由于近幾年來間接費(fèi)用的增加，傳統(tǒng)的成本核算方法對于有才能的實(shí)踐者和管理者來說已經(jīng)變得無效了。例如，一個(gè)產(chǎn)品或服務(wù)可能需要更多的資源或較少的時(shí)間。但是因?yàn)殚g接成本的代價(jià)是基于一定固定比例的直接成本（例如勞動和材料），因而間接費(fèi)用歪曲了公認(rèn)的最終成品或服務(wù)。用傳統(tǒng)的方法對成本會計(jì)和質(zhì)量成本評價(jià)像這樣的產(chǎn)品或服務(wù)是否能獲利，在有品質(zhì)的進(jìn)程中或是更少的浪費(fèi)過程中是很

48、難鑒定的。作業(yè)成本法和作業(yè)成本管理的概念最初在在20世紀(jì)70年代和80年代期間美國的制造業(yè)中被介紹。羅賓庫珀和羅伯特卡普蘭在1998年的哈佛商業(yè)評論中把作業(yè)成本法和作業(yè)成本管理的概念闡明了，并發(fā)表了相關(guān)知識體系。羅賓庫珀和羅伯特卡普蘭定義了作業(yè)成本和作業(yè)成本管理方法作為“解決傳統(tǒng)成本管理系統(tǒng)問題的途徑，”也就是說，傳統(tǒng)的成本會計(jì)系統(tǒng)往往不能正確地識別過程的真實(shí)成本。因此,管理和質(zhì)量專業(yè)人員不能合理的決策或是在不如實(shí)的數(shù)據(jù)基礎(chǔ)上做出了決定14。另一方面，作業(yè)成本和管理在“成本和效果關(guān)系”的基礎(chǔ)上客觀地分配了成本。當(dāng)且僅當(dāng)產(chǎn)品或服務(wù)用于作業(yè)，作業(yè)成本是被確認(rèn)并分配給每個(gè)產(chǎn)品或服務(wù)。1987年，羅伯

49、特卡普蘭和w.布倫斯發(fā)表在他們的著作會計(jì)和管理中：實(shí)地研究視角，作業(yè)成本法的知識體系最初在制造業(yè)種形成，作業(yè)成本法的知識體系初始化的焦點(diǎn)定位在那些科技和生產(chǎn)力的改進(jìn)已大大減少了直接和間接成本和日常開銷費(fèi)用的制造業(yè)中14。問題陳述在當(dāng)今全球競爭形勢下，品質(zhì)從業(yè)人員和管理人員在由傳統(tǒng)會計(jì)總賬系統(tǒng)提供的不準(zhǔn)確、不完整的數(shù)據(jù)的基礎(chǔ)上有不能做出決定的風(fēng)險(xiǎn)。這種方法在現(xiàn)代的高質(zhì)量和會計(jì)成本暴露是必要的，且在生產(chǎn)產(chǎn)品和服務(wù)水平上都適用。研究的目的本文的研究工作是引導(dǎo)質(zhì)量從業(yè)人員和決策者通過獨(dú)特的、更有效的方法，來確定真實(shí)成本的過程。這包括了作業(yè)成本法的回顧以及在全面品質(zhì)管理框架下管理的方法和應(yīng)用。此外，通過

50、傾斜質(zhì)量和成本預(yù)測預(yù)算，作業(yè)成本和管理將合并為解決傳統(tǒng)質(zhì)量成本核算的概念系統(tǒng)，并通過學(xué)習(xí)，使質(zhì)量專業(yè)人員和群眾可以獲得能夠擴(kuò)大他們的視野，角色和配置成本動因，控制改進(jìn)工藝成本的機(jī)會。研究的不足本文限于傳統(tǒng)的和有根基的作業(yè)之間的研究，為管理者和質(zhì)量專業(yè)人員還有在公司、組織或部門內(nèi)部提供真實(shí)成本的方法，去測量目前的質(zhì)量和效果并作出合理的決定。評論質(zhì)量成本的方法和系統(tǒng)的所有建議，不會取代傳統(tǒng)的成本會計(jì)的任何手段或能力。作為總分類賬系統(tǒng)，它是唯一的在一些公司之間被廣泛接受的標(biāo)準(zhǔn)工具和通訊工具。名詞解釋acce國際組織是使國際成本工程學(xué)提升的組織。aace國際協(xié)會是最大的,獨(dú)立專業(yè)協(xié)會服務(wù)于整個(gè)成本管理

51、體系。包括成本估量者、工程師、調(diào)度者、項(xiàng)目經(jīng)理和項(xiàng)目控制等專家。aace國際協(xié)會有超過來自世界各地的78個(gè)國家的7000多個(gè)成員國。更多的關(guān)于acce國際協(xié)會的細(xì)節(jié)和信息可以從.網(wǎng)站獲得。 作業(yè)是一種被執(zhí)行去完成計(jì)劃的作業(yè)的元素,它是一個(gè)需要時(shí)間和相關(guān)資源的操作過程。 作業(yè)成本法（abc）是一個(gè)全面質(zhì)量管理工具的成本和績效評估的作業(yè)，資源，成本對象（例如，產(chǎn)品和服務(wù)）。作業(yè)成本法也稱為“水平”或交叉功能成本,并且可以提供消費(fèi)產(chǎn)品的盈利能力和基于事實(shí)的洞察力和產(chǎn)品利潤率、服務(wù)、顧客、地區(qū)、配電線路等。 作業(yè)管理（abm）是一種全面的質(zhì)量管理學(xué)科的管理過程的改進(jìn)作業(yè),以降低在一個(gè)組織中的成本。作業(yè)管理包括這些作業(yè),諸如成本分析動因，績效衡量和改善過程的機(jī)會。 成本是指在產(chǎn)品或服務(wù)中花費(fèi)的用錢測量的金額。費(fèi)用可能包括現(xiàn)金支出，債務(wù)支出和資源（即時(shí)間，人力和資本）?！俺杀臼桥c執(zhí)行一個(gè)作業(yè)或資產(chǎn)的收購相聯(lián)系的三個(gè)基本屬性之一。這里是價(jià)格（成本），功能（性能）和可用性（附表）“9。 成本估算是作業(yè)的集合。預(yù)測所需的資源或數(shù)量，創(chuàng)造或提供一個(gè)有形的或無形的資產(chǎn)的成本。 成本預(yù)測與成本估算過程相類似。成本預(yù)測與成本估算之間的關(guān)鍵不同點(diǎn)是，成本