【正文】 在控制零件產(chǎn)品 (高出 +%)。 同 X公司分析， 1998年， Y公司成本通過比較如表 4所顯示的直接費用 (直接人工和直接材料 )、 營業(yè)成本 (作業(yè)成本 )和資本成本的比例加以評估。從這些可以得出， ABC系統(tǒng) 下， 將資本成本隨意分配 到 產(chǎn)品 ，所得到的 成本信息 是 不精確的。 表 1 x公司的成本分析 千美元 直接成本 營業(yè)成本 資本成本 總成本 1664 829 326 2819 % % % % 資本成本占 %，占 X公司總成本 的一部分 。 3 成本核算系統(tǒng)的比較 實際應(yīng)用 研究期間，為了 識別 因資本成本的任意分派可能導(dǎo)致 成本信息 扭曲的各因素，將運用三個成本核算系統(tǒng) (TCA、 ABC和 ABCEVA整合系統(tǒng) )分 別 得到每家公司的成本信息。投資者首先關(guān)心財政業(yè)績，而不是每日的政策制定。所以， 下文中 他們被稱為 X公司和 Y公司。 為使一般 制造企業(yè) 認(rèn)同 ABCEVA整合系統(tǒng)價值 并在此方面 達到一致結(jié)論 ，下文 將對這些研究結(jié)果進行比較。 Needy, 1999。 實際研究 的執(zhí)行有四個主要階段：系統(tǒng)設(shè)計、系統(tǒng)執(zhí)行、數(shù)據(jù)搜集和數(shù)據(jù)分析。 Cooper amp。 在同種 資本成本分配 方法下， 使用 案例的 數(shù)據(jù)， 研究可能造成 產(chǎn)品費用扭曲的情況 。 Slagmulder, 1999。 Economic Value Added。 Second, management was trying to identify the most lucrative product line in order to initiate a marketing campaign with the biggest impact on overall profits. 2 Company Y Company Y, also located in Pittsburgh, Pennsylvania, was owned and managed by three ownermanagers who bought the pany from a large corporation in the mid 1990’s, Company Y employed approximately 40 people. The majority of this pany’s business was in the area of manufacturing electrical devices and their main product lines were Motors and Motor Parts、 Breakers、 and Control Parts. Company Y sold its products in the domestic market as well as abroad. A portion of the pany’s output was sold directly to endusers, while the remainder was sold with the help of independent distributors. The management of Company Y was interested in using the Integrated ABCEVA System for the purpose of cost control and profit planning. 3 Comparison of the costing systems During the field study, three costing systems (TCA, ABC and the Integrated ABCEVA System) were used to obtain cost information for each pany in order to 5 identify factors which may lead to distortions through arbitrary allocation of capital costs. In a parison, capital costs were only able to be traced by the Integrated ABCEVA System. The nature of the TCA and ABC systems resulted in arbitrary allocations of capital costs. 4 RESULTS The main objective of the data analysis presented in this section is to investigate which factors most often distort information provided by the ABC system. As mentioned in the methodology section, factors such as diversity in production volume、 product size、 product plexity、 material consumption, and setups often distort cost information. These factors are examined closely for possible allocation errors. Data Analysis for Company X The data analysis for Company X began with an examination of its cost structure. Company X’s overall costs for 1998 were evaluated by paring the percentages of direct costs (direct labor and direct material)、 operating costs (overhead) and capital costs as shown in Exhibit 1. Exhibit 1. Cost Analysis for Company X in Thousands of Dollars Direct Cost Operating Cost Capital Cost Total Cost 1664 829 326 2819 % % % % Capital costs, at percent, represented a notable portion of Company X’s total costs. This relatively high capital costs could be explained by high investments in special equipment and fixed assets. In addition, Company X required a relatively large amount of working capital to support its wide variety of products. The next step was to calculate product cost information and examine changes across six product lines and three costing systems. Exhibit 2 and Exhibit 3 present the results. Exhibit 2. Product Cost Information in Thousands of Dollars Product Line TCA ABC ABCEVA 6 Overlays Membrane Laser 1201 621 438 1043 681 415 1216 747 482 Roll Labels N’Caps Miscellaneous Parts 134 52 47 179 103 72 189 108 77 Total 2493 2493 2819 Exhibit 3. Changes in Product Cost Information after Including Capital Costs Product Line TCA to ABCandEVA ABC to ABCEVA Overlays Membrane Laser + % + % + % + % + % + % Roll Labels N’Caps Miscellaneous Parts + % + % + % + % + % + % Total + % + % The Integrated ABCEVA System, taking into account capital costs, revealed that the overall product cost was actually percent higher than either TCA or ABC estimated. The difference in product cost, however, was not uniform across all product lines. After adding capital costs to the product cost obtained from the ABC system, the greatest difference in product cost was observed in the Overlays product line (+ %) while the least difference was registered in the N’Caps product line (+ %). From this, it can be concluded that an arbitrary allocation of capital costs to the product cost obtained by using the ABC system would produce inexact product cost information. For example, adding percent to all product lines would distort the product costs for Company X. Company X’s management was surprised when pres