《作业成本法仍然有用吗？外文翻译》由会员分享，可在线阅读，更多相关《作业成本法仍然有用吗？外文翻译（9页珍藏版）》请在金锄头文库上搜索。
1、外文翻译原文Activity-basedcosting:isitstillrelevant?Materialsource:ManagementAccountingQuarterly,spring,2009Author:WilliamStratton,DenisDesroches,RaefLawson,TobyHatchOverthepastseveralyears,consultants,practitioners,andacademicinvestigatorshavenoticedthatactivity-basedcosting(ABC)methods,developedtoimprov
2、edecisionsupportandtheaccuracyofcost-andprofit-measurementsystems,toooftenhaveyieldedlessthanthedesiredresults.RobertS.KaplanandStevenR.Andersonstate,Manycompaniesabandonedactivity-basedcostingbecauseitdidnotcapturethecomplexityoftheiroperations,tooktoolongtoimplement,andwastooexpensivetobuildandmai
3、ntain.FurthercriticismofABCappearedelsewhere.Straightforwardintheory,ABCprovednotoriouslydifficultinpractice.Itinvolveddefiningactivitiesandtryingtojudge(oftensubjectively)howmuchoverheadeachused.Andithadtobedoneregularly.Companiesgotfedup,andmanyabandonedit.From11thpositioninthe1995annualsurveyofth
4、emostwidelyusedmanagementtools(Bain),itfellto22ndplace(in2002).”StudiesofABCusehavereflectedthisdissatisfactionwiththetechnique.TheBain&Companyannualsurveysin2003and2005reporteduseofactivity-basedmanagement(ABM)at50%and52%,respectively,withassociatedsatisfactionscoresbelowtheaverageforalltoolsused.S
5、imilarresultswerereportedintheSUNY-Albany,Hyperion,andPepperdineStudy(SHAPSsurveys):Duringthesameperiod,theyfoundadeclineintheperceivedvalueofABCcomparedtoitsusage.Despitethenegativeresultsofthesestudies,therearemanycasestudiesandanecdotalreportsoforganizationsthathaveadoptedABCmethodsandreportedsat
6、isfactionwiththevaluetheyprovide.ThesecompaniesconsidertheirABCmethodsaninvestmentworththetimeandresourcescommittedtothem.Onemotiveforconductingthisresearchwastoseekananswertothequestion:WhatdistinguishessuccessfulimplementationsofABCmethodsfromthosethathavenotsucceeded?InordertostudytheuseofABCmeth
7、ods(andotherissuesrelatedtothedesignanduseofcostingandprofitabilitymethods),weformedtheBusinessResearchandAnalysisGroupandconductedasurveysponsoredbytheInstituteofManagementAccountants(IMA)andotherprofessionalassociations.CostandProfitMeasurementMethodsAcrosstheValueChainTheassignmentofcoststoproduc
8、ts,customers,orothercostobjectshasalwaysbeenathornyissue.Forexternalreporting,productioncostsmustbeassignedtoproductsforbothincomeandassetreportingpurposes.Foroperationalcostcontrol,strategicdecision-making,andperformancemeasurementpurposes,however,manyorganizationsalsoassigncostsfromtheotherfunctio
9、nsintheinternalvaluechain.Whatmethodsareusedtomeasurecostsandprofitsacrossthevaluechain,anddoestheirusagevarybyfunction?Weidentifiedthemostfrequentlyusedtypesofmethodsas:(1) Actualcosting(2)Normalcosting(3)Standardcosting(4)Activity-basedcosting.Whilethesetofcostingmethodtypesisasdiverseasthekindsof
10、operatingsystems,mostorganizationsinthesurveychosefromthisshortlist.Infact,mostcompaniesusedmorethanoneofthesemethods.Asurveyshowstheuseofthesemethodtypesacrossthevaluechain.Wecanreachthefollowingconclusions:(1)Withtheexceptionofproduction-relatedcosts,asignificantproportionofcostsisnotassignedtocos
11、tobjects.(2) Forproductioncosts,standardcostingisstillkingofthehillwithausagerateof42%.(3)Contrarytocommonbelief,ABCmethodsareusedacrosstheentirevaluechainatapproximatelythesamerate.ABCisnotaproduction-specificmethod.AstotheoverallsatisfactionwiththeABCmethod,oursurveyresultsrefutemanyoftheassertion
12、sthatABCincreasinglyisbeingabandoned.Weasked141organizationstoindicatetheiruseornonuseofABC.Ofthese,onlyfour(2.8%)previouslyusedABCbutnolongeruseit,and22(15.6%)consideredABCbutchosenottoimplementit.Toexplorethespecificsinmoredetail,welookedatthebenefitsandconcernsthatrespondentsrelatedaboutcostandpr
13、ofitmeasurementsystems.BenefitsandConcernsaboutCost-profit-measurementSystemsInordertojudgethevalueofABC,itishelpfultoidentifycommonlyreportedbenefitsofcost-profit-measurementsystemsandtheirprevalence.Themostfrequentlyreportedbenefitsinclude:(1)Usefulforproductdecisions,suchaspricing,design,andoutso
14、urcing.(2) Helpfulforproduct/serviceprofitabilityanalysis.(3) Helpfulformakingoperationalimprovements.(4) Usefulforperformingbudgeting,planning,andperformanceevaluation.SurveyalsoshowsthatmanagersagreethatABCprovideawidevarietyofbenefitsfortheircost-profit-measurementsystems.Thethreelowest-scoringbe
15、nefitsrelatetocommonlyclaimedbenefitsoftheABCmethod:activity-costinformationandaccurateallocationofoverhead(indirect)costs.Moredisagreedthanagreedthattheirsystemwasabletoaccuratelytraceactivitycoststofinalcostobjects.Inasimilarway,moredisagreedthanagreedwiththestatementthattheirsystemcouldaccurately
16、traceoverheadcoststofinalcostobjects.Overheadallocationandactivity-costmeasurementareclearlyofconcerntomanagers.ToinvestigatewhetherABCmethodsaddresstheseissues,werecasttheresponsesintotwogroups:ABCusersandABCnonusers.SurveymakesitabundantlyclearthatABCmethodsaddresstheseissuesandconstitutesstrongevidenceofthevalueofABCmethods.Onlyoneinfournonusersagreesthatthecostsofactivitiesaretracedaccuratelytoproductsorservices,whereasalmost
