【正文】 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。在會計(jì)教研室各位老師的 悉心幫助下，我學(xué)到扎實(shí)的會計(jì)學(xué)理論知識和研究方法，令我終生受益 !也為畢業(yè)論文的順利完成奠定基礎(chǔ)。 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。經(jīng)過導(dǎo)師 的建議和修改，幾易初稿，終于在五月底定稿。 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].工會博覽 但是，本文認(rèn)為成本企畫與作業(yè)成本法的融合，展現(xiàn)了優(yōu)化成本核算的新思路。這些缺陷都需要本人在進(jìn)一步研究中加以解決和完善。 比如說，成本企畫是工程學(xué)和會計(jì)學(xué)的結(jié)合，其工程學(xué)的技術(shù)性很強(qiáng)，由于本人知識結(jié)構(gòu)的限制，在研究過程中對工程學(xué)方面沒有涉及，主要是從成本核算的角度展開研究。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)競爭優(yōu)勢。 重慶大學(xué)網(wǎng)絡(luò)教育學(xué)院 25 結(jié) 論 作業(yè)成本法和成本企畫是最具代表性的成本核算方法，其先進(jìn) 性無需質(zhì)疑。成本企畫與作業(yè)成本管理融合模式在對成本目標(biāo)的設(shè)定過程中涉及到工程學(xué)和會計(jì)學(xué)兩個(gè)領(lǐng)域，因此，對企業(yè)管理人員要求較高，要求他們即懂成本核算，又懂工程技術(shù)。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)任制也要由人來落實(shí)和執(zhí)行。首先， 提高全員成本管理意識。因此，企業(yè)必須在生產(chǎn)中總結(jié)經(jīng)驗(yàn)，吸取先進(jìn)管理思想，以優(yōu)化成本核算，增強(qiáng)企業(yè)的競爭優(yōu)勢。在高新產(chǎn)品研發(fā)階段，成本降低的空間較大，可采取的成本降低措施較多。 （ 1） 吸收先進(jìn)成本管理思想。 中小企業(yè)成本核算優(yōu)化思考 針對中小企業(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)對方的缺陷，又降低企業(yè)的經(jīng)營風(fēng)險(xiǎn)，樹立競爭優(yōu)勢。這并不是否定作業(yè)成本法的科學(xué)性，我們強(qiáng)調(diào)的是企業(yè)必須根據(jù)自身的技術(shù)水平、成本結(jié)構(gòu)和成本效益原則，對作業(yè)成本法進(jìn)行可行性分析?？梢姡瑹o論哪種實(shí)施方法都存在一定的缺陷，企業(yè)必須根據(jù)自身的實(shí)際進(jìn)行選擇。 （ 2）用作業(yè)成本法完全取代傳統(tǒng)成本核算方法。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)。但是，通過三種行業(yè)成本核算的比較分析，本文認(rèn)為作業(yè)成本法存在幾點(diǎn)認(rèn)識誤區(qū)： （ 1）作業(yè)成本法適用于任何企業(yè)。 總之，通過上 述四個(gè)步驟的實(shí)施，將成本企畫與作業(yè)成本法的融合模式應(yīng)用重慶大學(xué)網(wǎng)絡(luò)教育學(xué)院 22 到企業(yè) 生產(chǎn)經(jīng)營過程中，能夠有效地促進(jìn)企業(yè)改進(jìn)產(chǎn)品設(shè)計(jì)，提高作業(yè)完成的效率和質(zhì)量水平，減少浪費(fèi)并盡可能降低成本，從而提高企業(yè)的成本管理水平，為企業(yè)創(chuàng)造更多的效益。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)來降低成本； （ 3） 作業(yè)減 低。 （ 1） 作業(yè)消除。 通過作 業(yè)成 本計(jì)算，企業(yè)可獲取產(chǎn)品實(shí)際耗費(fèi)的成本信息，將其與目標(biāo)成本比較 ，找出差