【導(dǎo)讀】中小企業(yè)生存和發(fā)展的重要問題。面對(duì)激烈的市場(chǎng)競(jìng)爭(zhēng)，誰(shuí)能夠更快地吸收先進(jìn)。成本核算思想，并運(yùn)用于成本核算實(shí)踐中，誰(shuí)就會(huì)獲得競(jìng)爭(zhēng)的主動(dòng)權(quán)，贏得市場(chǎng)。雖然作業(yè)成本法在理論研究上以趨于成熟。但是，在我國(guó)企業(yè)尤其是中小企業(yè)中。的運(yùn)用并不廣泛。因此，本文通過案例分析，傳統(tǒng)與變革的比較，認(rèn)為作業(yè)成本。算側(cè)重于事中控制的局限性。但是，由于間接費(fèi)用比重增加，事中控制很難反映。而成本企畫著眼于成本發(fā)生的源泉，立足于產(chǎn)品研發(fā)階段。源，但卻存在著一些共同的特質(zhì)，可以相互借鑒補(bǔ)充，實(shí)現(xiàn)優(yōu)勢(shì)互補(bǔ)。析他們各自的優(yōu)缺點(diǎn)，進(jìn)行融合分析，探討成本企畫與作業(yè)成本法的融合模式，高和制造費(fèi)用低的特點(diǎn)相適應(yīng)。然而，隨著科技廣泛使用,企業(yè)面臨著內(nèi)外環(huán)境變?；?，不僅體現(xiàn)在成本結(jié)構(gòu)的重新界定，而且成本管理范圍在日益擴(kuò)大。一般直接計(jì)入當(dāng)期損益。即便在2021年頒布會(huì)計(jì)準(zhǔn)則第6號(hào)一無形資產(chǎn)中規(guī)

　　

【正文】 [J].維普資訊，2021,8,:3031. [14] 催也光 .我國(guó)高新技術(shù)企業(yè)的成本核算方法亟待改進(jìn) [J].經(jīng)濟(jì)與 管理研究， 2021,(11)： 7577. [15] 田穎枝，諸葛良，陳俊芳 .作業(yè)成本法在中國(guó)制造企業(yè)應(yīng)用的案例研究 重慶大學(xué)網(wǎng)絡(luò)教育學(xué)院 27 工業(yè)工程與管理 ,2021,7(4):5860. [16] 馮巧根．日本企業(yè)管理中的“成本企畫” [J].財(cái)務(wù)與會(huì)計(jì)， 1999,(5)： [17] 胡國(guó)強(qiáng)，車芳 .對(duì)企業(yè)成本管理方法綜合應(yīng)用模式的探討 [J].河南金融管理干部學(xué)院報(bào)， 2021，（ 4）： 8486. [18] 胡元木 .成本企畫、成本維持與成本改善 [J].山東財(cái)政學(xué)院報(bào)， 2021, [19] 何英 .成本企劃與作業(yè) 成本管理的融合研究 [D].成都：西南財(cái)經(jīng)大學(xué)，2021,2830. [20] Kato, Yutaka, Boer Germain and Chow. Cheew Target Costing:An IntegrativeManagement Process, journal of Coat Management, Spring, 1995： 2124. [21]田志學(xué)，李軍，譚金安 .目標(biāo)成本管理和作業(yè)成本管理集成的成本管理系結(jié)構(gòu)建立 [N]．航空學(xué)報(bào)， 2021,(4). [22] 于富生 .作業(yè)成本計(jì)算 與控制 [M]，立信會(huì)計(jì)出版社， 2021:2426. [23] 甘永生 .基于價(jià)值鏈的成本管理特征程序及降低成本的途徑 [J],會(huì)計(jì)之友， 2021,(2). 重慶大學(xué)網(wǎng)絡(luò)教育學(xué)院 28 致 謝 畢業(yè)論文寫作起初還信心十足，由于思考不夠深入，內(nèi)容邏輯不嚴(yán)，缺乏條理，也出現(xiàn)過心理上的浮躁和難免的懈怠，但憑著對(duì)成本會(huì)計(jì)的興趣，使我不斷前進(jìn)。經(jīng)過導(dǎo)師 的建議和修改，幾易初稿，終于在五月底定稿。此篇論文不僅凝結(jié) 了本人的辛勞，也匯聚了良師益友的無私奉獻(xiàn)。 本論文是在導(dǎo)師胡琳的悉心指導(dǎo)下完成的，從論文選題到初稿成形，到最后定 稿的整個(gè)過程中，不但滲透著導(dǎo)師無私的指導(dǎo)和幫助，也體現(xiàn)出在學(xué)習(xí)生活中給予我的支持和理解。她淵博的學(xué)識(shí)、嚴(yán)謹(jǐn)?shù)闹螌W(xué)態(tài)度和對(duì)學(xué)生細(xì)致入微的關(guān)心，令我終生難忘 ! 在此學(xué)生 對(duì)胡琳老師表示最誠(chéng)摯的謝意 ! 在 重慶 大學(xué)學(xué)習(xí)的四年里，既充實(shí)，又忙碌。在會(huì)計(jì)教研室各位老師的 悉心幫助下，我學(xué)到扎實(shí)的會(huì)計(jì)學(xué)理論知識(shí)和研究方法，令我終生受益 !也為畢業(yè)論文的順利完成奠定基礎(chǔ)。在論文寫作最艱難的過程中，同學(xué)與我交流、探討，幫我理清思路。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。s demands for greater cost accuracy. Arbitrary cost allocations do not recognize the actual causes of costs and thus fail to attribute costs to objects based on causeandeffect. The seriousness of the problem has reached such proportions that in the past ten to fifteen years there has arisen a growing interest in another approach involving a radical departure from traditional cost allocation: activitybased