作业成本会计应用的探讨

作业成本会计基于成本动因理论的一种成本计算方法,成功地解决了自动化制造的间接成本的归集与分配的困难.准时化制造的组织方式有利于以作业中心为单位进行成本跟踪,作业成本会计很好地完成制造成本的计算,而且可以检查出并消灭非增值作业,发挥了优秀的成本管理作用.在营销领域,通过细分营销作业划分同质作业中心,作业成本会计可以将营销成本合理分配到成本中心,在适当的时候还改进某些作业细节以方便成本计算.作业成本会计有特定的适用范围和应用条件,但其成本管理的作用有普遍借鉴意义.

The Argument of ABC Application

As a kind of costing based on Cost Driver Theory, ABC successfully excludes the difficulty of collecting and allocating overheads of automation manufacture. The framework of JIT is propitious to tracing costs in a cost center, ABC commendably deals with production costs and may find out and remove non value added activity, thus playing the part of cost management excellently. In the field of marketing, by subdivding marketing activities into homogeneous activity centers, ABC allocates marketing costs to relevant cost centers. For the convenience of costing, ABC sometimes mends some details of activities. Although the application of ABC is conditional and restricted in specific scope, cost management of ABC can be commonly used for reference.