經(jīng)濟(jì)與管理專業(yè)外文翻譯--運(yùn)用作業(yè)成本法和經(jīng)濟(jì)增加值的具體應(yīng)用-其他專業(yè)(編輯修改稿)
2025-02-24 01:00 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 ts 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 4. Exhibit 4. Cost Analysis for Company Y in Thousands of Dollars Direct Cost Operating Cost Capital Cost Total Cost 2866 2334 396 5596 % % % % Operating costs, at approximately 42 percent, represented a notable portion of Company Y’s total costs. Company Y’s business, with its customized products (such as motors and generators) required a relatively high amount of effort in engineering design、 product specification and supervision. Therefore, a highly qualified work force was essential. The high salaries paid to these employees were the reason for Company Y’s relatively high operating costs. Next, as in Company X, product cost information for four product lines, obtained by the three costing systems, was investigated and presented to the managers. Exhibit 5 and Exhibit 6 present results of this analysis. Exhibit 5. Product Cost Information in Thousands of Dollars Product Line TCA ABC ABCEVA Motors and Motor Parts Breakers 1839 1261 2348 1324 2528 1437 Control Parts Miscellaneous Parts 655 1445 554 974 590 1041 Total 5200 5200 5596 Exhibit 6. Changes in Product Cost Information after IncludingCapital Costs Product Line TCA to ABCEVA ABC to ABCEVA Motors and Motor Parts Breakers + % + % + % + % Control Parts Miscellaneous Parts % % + % + % Total + % + % Again, the Integrated ABCEVA System taking into account capital costs, revealed that the overall product cost was higher than TCA or ABC estimated, this time by percent. This difference in product cost, once again, was not uniform across product lines. The greatest 5 difference (pared to ABC) was registered in the Breakers product line (+ %), while the least difference was registered in the Control Parts product line (+ %). Once again, it can be concluded that an arbitrary allocation of capital costs to the product cost obtained by the ABC system will distort, though not substantially, the product cost. Company Y’s management was especially surprised by the fact that the Motors and Motor Parts product line, which was believed to be highly profitable under both the TCA calculation and the ABC, was not actually able to create any economic value. This assumption of profitability was contradicted by the Integrated ABCandEVA System. Because the Economic Value Added for Motors and Motor Parts product line was only slightly negative, the managers believed a slight increase in price would make the Motors and Motor Parts product line a value creator. In their opinion, this price increase was feasible since the pany had an especially strong market position in this particular product line. Summary of the Results This analysis shows that the ability of the Integrated ABCEVA System to provide reliable cost information increases especially in cases where products are dissimilar、 manufacturing technologies and equipment are diverse and capital cost is high. Of the panies studied, Company X had not only the higher capital costs, but also the greatest
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