作業(yè)成本法成本動(dòng)因選擇：應(yīng)用于中國(guó)石油公司[文獻(xiàn)翻譯](文件)
【正文】 sultation with top managers, identifies six activity centers of lime storage, well drillings, transportation, repair and maintenance, laboratory testing, and administrative coordination.In these six activities, the ABC team finds that the transportation activity overhead cost is the most important cost for pany management to control. The transportation activity includes packing, loading, and transporting the direct materials and the equipment needed for well drillings from the pany office to the oil well field. Cement trucks, tank trucks, watertank lorries, and pressure cars are needed for the transportation activity. Cement trucks are viewed by the ABC Company as transportation equipment, while tank trucks, watertank lorries, and pressure cars are viewed as transportation andcementing equipment.The resource consumption or overhead cost for the transportation activity includes labor cost, equipment related cost, facility related cost such as parking or renting fees, and other motor vehicle cost. Considering that driving the tank trucks, watertank lorries, and pressure cars from the pany office to the oil field are needed both for the transportation purpose and the well drilling purpose, it is difficult to decide on the proportion of labor cost and equipment cost that should be assigned to the “transportation” activity pool and the “well drillings” activity pool.Fuel cost is also incurred both for the purpose of transportation and for the purpose of well drillings. Again, it is difficult to decide which part of the fuel expense should be assigned to the activity pool of “transportation” and which part of the fuel cost should be assigned to the activity pool of “well drillings”. According to the historical data pattern revealed from the field interview, the fuel cost incurred for the purpose of well drillings account for 30% of the total fuel cost. The ABC team decides to assign all the fuel cost to the activity pool “transportation” and to assign related labor and equipment costs to the activity pool of “well drillings.” Fuel cost accounts for 812% of the total overhead cost, thus the application of fuel cost will significantly influence the cost of the individual wells. Therefore, the selection of an appropriate cost driver of fuel cost is critical for an accurate cost assignment.There are two purposes of activitybased costing. The first purpose is to prevent cost distortion. Cost distortion occurs because traditional costing bines all indirect costs into a single cost pool. This pool is allocated on the basis of some resource mon to all of the pany’s products, typically direct labor. Cost distortion is prevented in ABC by adopting multiple cost pools (activities) and cost drivers. The second purpose is to minimize waste or nonvalueadding activities by providing a process view. This objective can be achieved by activity analysis with multiple cost pools (activities) and cost drivers.COST DRIVERSThe cost driver is at the heart of activitybased costing. A cost driver in ABC is defined more specifically as an allocation base of costs to activities (Horngren et al. 1999). The major distinction between traditional cost accounting and ABC is that ABC uses multiple cost drivers to assign activity costs to products or services (Cokins 1996). The final output of an activitybased costing is cost driver information (Miller 1996). Understanding the causal relationship between an activity and its cost driver enables management to focus improvement efforts on those areas that will produce the best results (Miller 1996). Because causal relationship can change according to situation, cost driver for an
環(huán)評(píng)公示相關(guān)推薦
鄂ICP備17016276號(hào)-1