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| 时间驱动作业成本法述评:方法、应用与启示 | |
| 引用本文： | 赵息,李亚光,齐建民.时间驱动作业成本法述评:方法、应用与启示[J].西安电子科技大学学报(社会科学版),2012(3):32-39. |
| 作者姓名： | 赵息 李亚光 齐建民 |
| 作者单位： | 1. 天津大学管理与经济学部,天津300072 2. 山东青年政治学院工商管理学院,山东济南250014 3. 中国石油大学经济管理学院,山东东营257061 |
| 基金项目： | 教育部博士点基金资助项目(20110032110035);天津市科技发展战略研究计划项目(11ZLZLZT02500) |
| 摘 要： | 时间驱动作业成本法针对性地解决了作业成本法运用中存在的主要问题,得到了众多学者的支持,但也有学者提出了尖锐的批评。TDABC主要被应用于服务行业,并没有得到广泛应用,并且更多的是作为一种有力的盈利能力分析工具。而ABC的发展,除了TDABC和RCA等从方法上对ABC进行改进外,更多的研究在于成本分析边界的扩展上。成本管理研究应该更多地关注成本信息需求、成本核算的同质性、成本性态、成本系统复杂性与有效性等基本问题。 |
| 关 键 词： | 时间驱动作业成本法 作业成本法 述评 |
A Review of Time-driven Activity-Based Costing: Technique,Implementation,and Revelation |
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| ZHAO XI,LI YAGUANG,QI JIANMIN.A Review of Time-driven Activity-Based Costing: Technique,Implementation,and Revelation[J].Journal of Xidian University (Social Sciences Edition),2012(3):32-39. | |
| Authors: | ZHAO XI LI YAGUANG QI JIANMIN |
| Institution: | 1,3(1.School of Management,Tianjin University,Tianjin,300072,China; 2.School of Business Administration,Shandong Youth University,Jinan,250014,China; 3.School of Economics and Manangement,China University of Petroleum,Dongying,257061,China) |
| Abstract: | The time-driven activity-based costing(TDABC) is targeted to solve the main problems of the implementation of activity-based costing,which is supported by many scholars.However,some scholars suggest a sharp criticism.The TDABC as a powerful tool for profitability analysis is applied mainly in the service industry and not widely implemented.TDABC and RCA improve ABC in method,but the research on the ABC is focused more on the border expansion of the cost analysis.The next research on cost management should pay more attention to the basic issues,such as the demand for cost information,the homogeneity of cost accounting,cost behavior,the complexity and the effectiveness of the cost system. |
| Keywords: | Time-driven activity-based costing Activity-based costing Review |
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