基于时间驱动因素的两种作业成本法的分析比较

推介并分析了美国最新的一种基于时间驱动因素的修正作业成本法,并通过对其与传统作业成本法的比较发现,这种修正作业成本法不仅便于操作,而且在成本动因率的计算、成本的报告与分析、模型的更新等方面对传统的作业成本法进行了改进,从而能够为企业提供更加准确及时、更具决策相关性的成本信息.同时还对修正作业法所带来的新问题进行了讨论,提出了相应的观点和解决办法.

Analysis and Comparison of Two Types of Time-driven Activity-based Costing

Many companies have abandoned the conventional activity-based costing because of its complexity. Nowadays it is modified and comes into use in America,namely time-driven activity-based costing. Introduces the new approach and compares it with the conventional one. The new approach is not only easier to build and maintain but improves greatly the calculation of cost-driver rate, analysis and report of cost and updating of model. Therefore, it can provide more accurate, prompt and decision-related cost information. Discusses and gives some suggestion to the new problems which are brought into being with the new approach.