作业成本管理与成本企画的融合研究

作业成本管理与成本企画是现代成本管理的两朵奇葩。虽然二者有着各不相同的渊源及应用领域,但却有着共同的特质,可以互相兼容,互相借鉴;成本企画的各个阶段中隐含作业成本管理思想便说明了这一点。鉴于传统成本控制方式是从下游(产品与制造阶段)入手的"维持控制",而作业成本管理与成本企画是对中游(作业与设计阶段)和上游(成本根本因子与企画阶段)的"改善控制"与"革新控制",所以可以以此为依据建立起一个从上中下游实施3种控制的广义控制模式,使成本管理获得最佳效果。

Researching on combination of ABCM and TC

Activity-based cost management (ABCM) and target costing (TC) are two exotic flowers of modern cost management.Although each of them has different origins and application fields,they still have many common aspects.On one hand,they can be compatible mutually;on the other hand,they can contrast reciprocally.Many stages of TC containing ABCM spirits can explain this argument.Considering that the traditional cost control is coming from the lower level (products and manufacturing phases),even to some extent,it can be called"maintaining control",whereas ABCM and TC are aimed for the middling stage(processing and designing (phases))and the advanced position(costing factors and targeting stages).They concern more about"improvement control"and "innovation control".So we can set up a broader control mode that can apply the three control modes from the lower level,the middling stage and the advanced position based on this argument,then the cost (management) can achieve the optimum results.