作業(yè)成本法成本動因選擇：應用于中國石油公司[文獻翻譯]-全文預覽
【正文】 activity can change. Therefore it is required to check and update the activity data to make sure that appropriate cost drivers are being used. As that being said, please note that cost driver example shown in Table 4 is one of many options.EXAMPLE Construction, Inc has an industrial project (D890) consisting of five different buildings in which form and rebar work is done directhire (using its own employees). Suppose that D890 is a costplus project. A new project manager recognized that the current costing method does not accurately assign costs for each building and neither provides nor promotes a process view. He persuades the pany to adopt a new costing method.ABC AND NONFINANCIAL INFORMATIONManagers can get a different information channel (nonfinancial information) other than cost information. Quality information such as the number of inspection failures can be an example. However, ABC converts nonfinancial information to cost information. Dollar is a media with which all managers and workers can municate each other. It can be said that ABC provides a frame in which various nonfinancial information can be utilized. Information that is converted to a dollar value has more impact on human behavior than other information. IMPLEMENTATION: MOVING FORWARDAs seen from the above example, managers can get accurate cost information on each work division or each building, and get a process view by using ABC. The research needs more case studies on actual construction projects. In case studies, a researcher will participate as a consultant in an active way. The researcher will teach engineers a detailed procedure for implementing ABC and encourage them to test that procedure on their own projects. For a case study, one general contractor’s project without directhire work and several directhire projects will be selected and tested. Note that the research will test the implementation of ABC only on several cost accounts during a specific time frame instead of a whole project. ABC reports will be discussed with professionals in parison with previous cost reports. Discussion will focus on the opportunity that ABC reports provide.CONCLUSIONSThe paper deals with only the use of the information during implementation of the project. Of course, the information can be used in the preparation of the project. Choosing an alternative in procurement channel or subcontract selection can be an example. However, such use in the preparation of the project can be possible only after activity cost data is available. Therefore setting up a new costing system and its use during the implementation is to be acplished first. This paper showed an example of the application of ABC in construction and its potential benefits pared with RBC. Theoretically ABC is based on a “flow view” of production theory in at least two ways: First, processbased costing assumes that resources are assigned to activities (processes) and activities (processes) are assigned to pieces of projects whereas resourcebased costing assumes resources are directly assigned to pieces of projects/ products. Second, the purpose of processbased costing is not only preventing a cost distortion but also providing a process view, thereby helping reduce or eliminate wastes or nonvalueadded activities. In conclusion, lean project control can enpass the cost control by adopting an activitybased costing system.Source: [.] Thomas W Lin, ABC Driver Selection: Application to the Chinese oil panies, International Journal of Management. Vol 27 (2), 2010 (8): P367371. 譯文：作業(yè)成本法成本動因選擇： 應用于中國石油公司近年來，作業(yè)成本法（ABC）已成為一個熱門的成本和運營管理技術(shù)，提高產(chǎn)品或服務的成本能為企業(yè)保持競爭力
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