运用作业成本法进行客户盈利能力分析的思考

不同的成本计算方法导致不同的成本计算结果，并影响到客户盈利能力的评价结果。传统成本计算法掩盖了客户盈利能力的真实信息，而作业成本法通过区分直接成本和间接成本，找出间接成本的成本动因，将间接成本依据成本动因追溯到特定客户，提高了客户盈利能力评价结果的可靠性。按照作业成本法的基本原理，推导出客户盈利能力分析的基本流程和成本计算模型，再通过实际案例说明其具体过程，并讨论了作业成本法在企业客户管理方面的实践运用。研究表明，作业成本法较之传统成本法明显提高管理者在分析客户盈利能力时的准确性，为制定客户管理决策提供科学的参考。     

Costs of promoting cancer screening: Evidence from CDC’s Colorectal Cancer Control Program (CRCCP)

The Colorectal Cancer Control Program (CRCCP) provided funding to 29 grantees to increase colorectal cancer screening. We describe the screening promotion costs of CRCCP grantees to evaluate the extent to which the program model resulted in the use of funding to support interventions recommended by the Guide to Community Preventive Services (Community Guide). We analyzed expenditures for screening promotion for the first three years of the CRCCP to assess cost per promotion strategy, and estimated the cost per person screened at the state level based on various projected increases in screening rates. All grantees engaged in small media activities and more than 90% used either client reminders, provider assessment and feedback, or patient navigation. Based on all expenditures, projected cost per eligible person screened for a 1%, 5%, and 10% increase in state-level screening proportions are $172, $34, and $17, respectively. CRCCP grantees expended the majority of their funding on Community Guide recommended screening promotion strategies but about a third was spent on other interventions. Based on this finding, future CRC programs should be provided with targeted education and information on evidence-based strategies, rather than broad based recommendations, to ensure that program funds are expended mainly on evidence-based interventions.     

Standardisierungspotentiale lebenszyklusbasierter Modelle des strategischen Kostenmanagements

Tremendous increases in indirect costs can be found in many industries. Consequently, life cycle cost analysis models are getting more important in strategic cost management. However, existing models differ significantly from each other as they have been developed mainly for specific applications. In order to enable a common use of those models, a standardization of these models is required. We examine the potentials of standardizing models for life cycle cost analysis. In a first step, requirements regarding a standard model are derived from literature. As a second step, existing approaches found in literature are compared to the afore derived demands and it is analyzed to what extent they match the standardization requirements. Based on this comparison, we identify and discuss avenues for further research.     

“作业成本法”在高校生均培养成本核算中的应用

高等院校扩招后生均培养成本成为学校、政府、学生及家长共同关注的一个热点问题。本文运用"作业成本法"的理论,从高校教育成本内涵出发,结合高校的实际情况,探讨了作业成本法在高校生均培养成本核算中的实施条件、程序和实施中应注意的问题。     

基于作业成本法的企业物流成本控制研究

作业成本法是以作业成本计算为基础,融合作业会计与作业管理集成管理方法。作业成本法有效的克服了传统成本计算方法对于间接费用分配不公而导致的会计信息失真的情况。从而为企业提供经营决策所需的真实、客观的财务信息。对物流系统来说,作业成本法既重要又实用,被认为是确定和控制物流费用最有前途的方法。本文主要是介绍作业成本法的基本情况、及其对企业物流成本控制方面相对于传统成本计算方法的巨大优势,力求使人们能够对企业的物流成本有一个较为完整的认识,希望能引起企业管理者对作业成本法的重视,改变我国目前企业物流系统中作业成本法的实施情况,实现企业的成本竞争优势。     

作业成本制下动态随机成本函数模型的初步构造

随着现代制造技术的发展,生产制造环境有了很大变化。同时,市场信息瞬息万变,企业要在这样的环境中生存发展,必须保证成本信息的准确性。基于此目的,本文从作业成本法出发,借助于动态随机生产函数,建立了作业成本制下的动态随机成本函数。最后,依据作业成本制下的动态随机成本函数,联系生产实际,提出了对于成本控制的一些建议,为企业进行成本管理指出了方向。     

作业成本法产生与发展的宏观经济环境

在阐述现代制造业模式的基础上，分析了作业成本法对现代企业管理产生的巨大影响，同时，分析了作业成本法与国民经济信息化的辩证关系，并进一步探讨了作业成本法与价格、财政、产业调整的相互关系。研究结果认为，作业成本法不仅仅是企业会计中间接费用的一种分摊方法，它对宏观经济管理也将产生直接影响，同时，作业成本法的应用也需要宏观经济政策的引导。     

Innovating in defence policy through spending efficiency: The Life Cycle Costing model

Research has shown that defence spending has repercussions on government policies and economic growth. At an international scale these implications, together with current financial difficulties affecting governments, justify the timeliness and interest of studying defence policies from the standpoint of efficiency. Many authors and international bodies such as NATO consider Life Cycle Costing (LCC) the best model for improving the efficiency of military investments. This paper examines the political repercussions in different countries of introducing the LCC model. The research methodology is based on a questionnaire that was replied to by the defence departments of 28 countries, classified as developing or developed.     

Economic view of CIM system architecture

The synergistic advantage of systems integration for Computer Integrated Manufacturing (CIM) has been a powerful thrust behind the productivity advancement in recent decades. However, the dependency among components, the intangible benefits and complexity of the system have been a barrier for system developers and the business community. This paper reports a systematic approach to assess economic merits of the CIM system. It projects CIM system designs on a multiple layer architecture with consideration of project life cycle. It introduces a modelling formalism to present a structured view of the economic aspect of the CIM system. The multiple criteria's aspect of CIM justification was treated with the AHP (Analytical Hierarchy Process) method. The complexity of various cost factors is reduced through application of the ABC (Activity Based Costing) method. The benefits of low level activities, both tangible and intangible, are then hierarchically aggregated into higher level system objectives. It also provides the necessary linkages between the economic and other views. A simple example was used to illustrate the approach.     

成本测量与企业决策

在分析传统的成本性基础上，指出对于“技术”含量较高的制造业及非制造业，如仍使用传统的成本计算方法，将提供错误的成本信息、造成企业决策失误。本文作者建议，在先进技术企业甚至在某些非营利组织应采用一种新的成本核算方法--作业成本制。