【正文】 注 ： ? 在成本企畫中，存在目標(biāo)成本的“設(shè)定、分解、達(dá)成，再設(shè)定、再分解，再達(dá)成的反復(fù)過(guò)程； ? 作業(yè)成本法計(jì)算的實(shí)際成本與目標(biāo)成本比較，以便修正目標(biāo) 成本。 （ 2） 確定目標(biāo)利潤(rùn)，中小企業(yè)應(yīng)將目標(biāo)利潤(rùn)與長(zhǎng)期利潤(rùn)結(jié)合，根據(jù)長(zhǎng)期利潤(rùn)計(jì)劃，確定產(chǎn)品在本期內(nèi)應(yīng)達(dá)到的目標(biāo)利潤(rùn)。根據(jù)作業(yè)成本法的原理，成本計(jì)算的程序是：把生產(chǎn)過(guò)程中資源消耗分配到各作業(yè)中心，再把 各作業(yè)中心所分配的成本分配給產(chǎn)品。 （ 1） 作業(yè)消除。因此，作業(yè)成本法的運(yùn)用必須有一定的適用環(huán)境，并非適用于各種類型的企業(yè)，它的選擇是必須考慮企業(yè)的技術(shù)條件和成本結(jié)構(gòu)。 中小企業(yè)成本核算優(yōu)化思考 針對(duì)中小企業(yè)核算現(xiàn)狀，以及作業(yè)成本法和成本企畫的優(yōu)勢(shì)互補(bǔ)性，提出成重慶大學(xué)網(wǎng)絡(luò)教育學(xué)院 24 本企畫與 作業(yè)成本法的融合，既相互彌補(bǔ)對(duì)方的缺陷，又降低企業(yè)的經(jīng)營(yíng)風(fēng)險(xiǎn)，樹立競(jìng)爭(zhēng)優(yōu)勢(shì)。首先， 提高全員成本管理意識(shí)。本文正是從兩者的優(yōu)缺點(diǎn)出發(fā)，探討兩者可融合性，并在充分借鑒國(guó)內(nèi)外有關(guān)成本核算理論和文獻(xiàn)的基礎(chǔ)，提出了成本企畫與作業(yè)成本法的融合模式，希望兩者在一定程度上彌補(bǔ)對(duì)方的缺陷，優(yōu)化中小企業(yè)成本核算方法，樹立中小企業(yè)競(jìng)爭(zhēng)優(yōu)勢(shì)。 重慶大學(xué)網(wǎng)絡(luò)教育學(xué)院 26 參考文獻(xiàn) [1] 許義偉 .淺析中小企業(yè)質(zhì)量成本核算 [J].科技信息， 2021,(8):309310. [2] 李紅梅 ，張宇博 .中小企業(yè)簡(jiǎn)易成本核算方法 [J].中小企業(yè)管理與科技 , 2021,(4):153154. [3] 劉文麗 .關(guān)于作業(yè)成本法在物流企業(yè)中運(yùn)用的探討 [J].工會(huì)博覽在平時(shí)的生活和學(xué)習(xí)中也給予我諸多幫助，同學(xué)之間這份深厚的友誼，我將永遠(yuǎn)銘記在心 ! 2021720 重慶大學(xué)網(wǎng)絡(luò)教育學(xué)院 29 CURRENT DEVELOPMENTS IN ACCOUNTING AND THE DYNAMICS OF ECONOMIC CALCULATION — THOMASC. TAYLOR BACKGROUND The role of accounting as articulated in Austrian economic theory is securely fastened to the task of economic calculation. Ludwig vonMises distinguishes between prospective or anticipative calculation involving the precalculation of expected costs and expected proceeds relating to a planned course of action and retrospective calculation that establishes the results of past action, the accounting of profit or loss . And his devastating argument that the inability of the socialist planners to calculate the costs of alternative courses of action renders socialism impossible and establishes the critical role of cost accounting in business decisions under capitalism. One of the longstanding difficulties in cost accounting has been the allocation of indirect costs to various objects such as products, departments, divisions, etc. For example, traditional cost accounting has long depended on predetermined overhead rates in order to apply the indirect cost of manufacuring to different products by means of some base such as direct labor cost or direct labor hours. Mises was well aware of the problem of assigning indirect costs for purposes of departmental profitability analysis. The elaborate methods of modern bookkeeping, accountancy, and business statistics provide the enterpriser with a faithful image of all his operations. He is in a position to learn how successful or unsuccessful every one of his transactions was. With the aid of these statements he can check the activities of all departments of his concern no matter how large it may be. There is, to be sure, some amount of discretion in determining the distribution of overhead costs. But apart from this, the figures provide a faithful reflection of all that is going on in every branch or department. The remainder of this article will discuss more fully the problem of traditional cost allocation as widely practiced today, and explain how some leading panies are 重慶大學(xué)網(wǎng)絡(luò)教育學(xué)院 30 implementing fundamentally new approaches to cost assignment and how these approaches create more effective tools for entrepreneurial decisions. THE PROBLEM OF TRADITIONAL COST ALLOCATION The assignment of indirect costs to products, departments, and other cost objects has been a longstanding problem in cost accounting. Indirect costs are distinguished from direct costs in the fact that indirect costs require some intervening factor or basis for being assigned to cost objects. Assigning the cost of manufacturing to various products offers a typical situation. Items like raw and direct labor are directly traceable to different products, and, consequently, their costs are referred to as direct costs. On the other hand, the depreciation cost of the equipment used to produce the different products can be assigned to the products only through some method of allocation using a charge per unit of some intervening allocation base. For almost a century now traditional costing has resorted to predetermined overhead rates whereby such indirect costs are first related to a specific factor like direct labor hours or direct labor dollars. To illustrate, if for a given period of operations the anticipated total overhead cost of items such as electricity, machine setups and repairs, depreciation, supervision, and insurance is $400,000 and the total direct labor hours is expected to be 100,000, an overhead rate of $4 per direct labor hour would be predetermined. The rate would then be used to assign the indirect cost of production to the different products according to the amount of direct labor hours charged to the different products. A given product or batch of product that consumed 800 hours of direct labor would be charged $3,200 of overhead in addition to its direct materials and direct labor costs. Traditional cost accounting then has been found obsolete and deficient for today39。經(jīng)過(guò)導(dǎo)師 的建議和修改，幾易初稿，終于在五月底定稿。 比如說(shuō)，成本企畫是工程學(xué)和會(huì)計(jì)學(xué)的結(jié)合，其工程學(xué)的技術(shù)性很強(qiáng)，由于本人知識(shí)結(jié)構(gòu)的限制，在研究過(guò)程中對(duì)工程學(xué)方面沒(méi)有涉及，主要是從成本核算的角度展開(kāi)研究。融合模式需要大家的共同參與，企業(yè)的各項(xiàng)經(jīng)濟(jì)責(zé)任制也要由人來(lái)落實(shí)和執(zhí)行。 （ 1） 吸收先進(jìn)成本管理思想。 （ 2）用作業(yè)成本法完全取代傳統(tǒng)成本核算方法。作業(yè)選擇就是盡可能列舉各項(xiàng)可行的作業(yè)并從中選擇最佳的作業(yè)來(lái)降低成本； （ 3） 作業(yè)減 低。在成本計(jì)算過(guò)程中，各資源庫(kù)應(yīng)根據(jù)資源動(dòng)因?qū)①Y源耗費(fèi)逐項(xiàng)分配到各作業(yè)成本庫(kù)中，將每作業(yè)成本庫(kù)中轉(zhuǎn)入的費(fèi)用相加就是的產(chǎn)品消耗的作業(yè)成本。 第二步：作業(yè)分解目標(biāo)成本 如何將目標(biāo)成本有效分解是成本企畫與作業(yè)成本法融合的關(guān)鍵。如圖所示，目標(biāo)成本達(dá)成通常要經(jīng)過(guò)“設(shè)定、分解、達(dá)成、再 設(shè)定、再分解、再達(dá)成 ...” 的 反復(fù)過(guò)程； （ 2）通過(guò)作業(yè) 分析，將目標(biāo)成本指標(biāo)層層分解落實(shí)，以此對(duì)產(chǎn)品生產(chǎn)經(jīng)營(yíng)全過(guò)程 實(shí)施 成本 管理； （ 3） 進(jìn)行作業(yè)成本計(jì)算，通過(guò)對(duì)產(chǎn)品成本進(jìn)行核算及分析，將實(shí)際 成本與目標(biāo)成 本進(jìn)行比較，不斷修正目標(biāo)成本，為成本 持續(xù)改善提供準(zhǔn)確信息； （ 4） 實(shí)施作業(yè)管理，采用 JIT 和 TQM，消除不增值作業(yè)和改善增值作業(yè)，提高企業(yè)效率，使得成本企畫確定的目標(biāo)成本在生產(chǎn)階段得以維持改善。因此，將成本企畫與作業(yè)成本法相融合，以 便有效進(jìn)行成本的事前，事中和事后控制，達(dá)到優(yōu)化企業(yè)成本核算 的目的。對(duì)于固定定部分，企業(yè)可根據(jù)前期作業(yè)成本的實(shí)際耗費(fèi)，結(jié)合預(yù)測(cè)期內(nèi)可能發(fā)生的變化進(jìn)行預(yù)測(cè)；對(duì)于變動(dòng)部分，因?yàn)槌杀緞?dòng)因率相對(duì)穩(wěn)定，企重慶大學(xué)網(wǎng)絡(luò)教育學(xué)院 18 業(yè)可結(jié)合前期作業(yè)量和預(yù)測(cè)期作業(yè)量的變化預(yù)計(jì)其成本。 （ 2） 強(qiáng)化事前管理。 重慶大學(xué)網(wǎng)絡(luò)教育學(xué)院 17