【正文】 在很多情況下由于使用動因追溯法而使精確性提高所帶來的收益要高于它的額外的測評成本。實際上主觀分配的一個優(yōu)勢是它的簡單和使用的成本低。動因追溯法的精確度依賴于動因所描述的因果關(guān)系的質(zhì)量。在成本分配的精確方面，比直接追溯法稍差的就是動因追溯法。向成本對象分配成本的方法：直接追溯法、間接追溯法和主觀分配。另外需要強調(diào)一點，成本管理系統(tǒng)一般要處理許多的成本對象，因而某項成本才可能既被歸為直接成本又被歸為間接成本，關(guān)鍵要看所指的是哪一個成本對象。可追溯到成本對象的成本越多，成本分配的精確度也越高?？删_追溯成本意味著這些成本可以以因果關(guān)系進行分配。成本與成本對象直接或間接相關(guān)，間接成本是不容易精確地追溯到成本對象的成本，直接成本是那些易于精確地追溯到成本對象的成本?？勺匪菪浴＜偃鐑?nèi)部生產(chǎn)動力的成本被過度夸大，那么經(jīng)理可能決定裁掉內(nèi)部動力部門而從外部公司購買，但是更精確的成本分配可能顯示相反的結(jié)果。扭曲的成本分配會產(chǎn)生錯誤的決策和不準(zhǔn)確的估價。（成本對象）的消費模式扭曲了。假定她每天要一片比薩和一個中杯飲料。一種成本確定方法是查點海德威在中午12點到下午1點之間的顧客人數(shù)然后用這一期間海德威所掙的全部收入除以這一人數(shù)。一些成本分配方法明顯比其他方法更加精確。更確切地說，它是一個相對的概念，與所用的成本分配方法的合理性和邏輯性有關(guān)。精確地向成本對象分配成本非常重要。在近幾年來作業(yè)以逐漸成為重要的成本對象。作為最后一個例子，應(yīng)提到作業(yè)。假如我們想知道工廠中的一個維修部門的成本是多少，那么成本計算對象就是維修部門。成本對象可以是任何事物，如產(chǎn)品、顧客、部門、項目、作業(yè)等，這些成本對象的成本被計量和分配。成本分配過程的發(fā)展以成為近幾年來成本管理領(lǐng)域的主要發(fā)展之一。在每個會計期間的利潤表中用費用來抵消收入以確定期間利潤。成本在產(chǎn)生的過程中被消耗時，就說它們已經(jīng)消失了。 Gamble’s new global focus is requiring coordination among its marketing, distribution, and production facilities. Even new product development has gone global, as products are to be rolled out in a number of countries simultaneously. The Budgeting Process. The budgeting process can range from the fairly informal process undergone by a small firm, to an elaborately detailed, severalmouth procedure employed by large firms. Key features of the process include directing and coordinating the pilation of the budget. Directing and Coordinating. Every organization must have someone responsible for directing and coordinating the overall budgeting process. This budget director is usually the controller or someone who reports to the controller. The budget director works under the direction of the budget mittee. The budget mittee has the responsibility to review the budget, provide policy guidelines and budgetary goals, resolve differences that actual performance of the organization as the year unfolds. The budget mittee is also responsible for ensuring that the budget is linked to the strategic plan of the organization. The president of the organization appoints the members of the mittee, who are usually the president, vice presidents, and the controller. Most organizations prepare the budget for the ing year during the last four or five months of the current year. However, some organizations have developed a continuous budgeting philosophy. A continuous (or rolling) budget is a moving 12month budget. As a months expires in the budget, an additional month in the future is added so that the pany always has a 12month plan on hand. Proponents of continuous budgeting maintain that it forces managers to plan ahead constantly. Similar to a continuous budget is a continuously updated budget. The objective of this budget is not to have 12 months o budgeted information at all times, but instead to update the master budget each month as new information bees available. An example of a type of continuously updated budget is the one prepared by Chandler Engineering, Inc., for its parent pany. Each autumn, Chandler Engineering prepares a budget for the ing year. In January of the New Year, the budget is transformed into a rolling forecast. That is, at the end of each month, Chandler shows yeartodate result and forecast for the remainder of the year. In essence, the budget is continually updated throughout the year. Budgeting is the creation of a plan of action expressed in financial terms. Budgeting plays a key role in planning, controlling, and decision making. Budgets also serve to improve munication and coordination, a role that bees increasingly important as organizations grow in size.The master budget, the prehensive financial plan of an organization, is made up of the operating and financial budgets. The operating budget is the budgeted ine statement and all supporting schedules. These schedules include the sales budget, the production budget, the direct labor budget, the overhead budget, the ending finished goods inventory budget, the cost of goods sold budget, and development expense budget. The budgeted ine statement outlines the net ine to be realized if budgeted plants e to fruition.The financial budget includes the cash budget, the capital expenditures budget, and the budgeted balance sheet. The cash budget is simply the beginning balance in the cash account, plus anticipated receipts, minus anticipated disbursements, plus or minus any necessary borrowing. The budgeted (or pro forma) balance sheet gives the anticipated ending balances of the asset, liability, and equity accounts if budgeted plants hold.附錄B： 成本管理Hansen, Don R成本的發(fā)生是為了帶來未來的利益。[12] 奚玉芹，金永紅. 企業(yè)薪酬與績效管理體系設(shè)計[M]. 北京：機械工業(yè)出版社，2004，94110..[13] Rosemary Harrison，Joseph Kessels. Human Resource Development in a Knowledge Economy [M]. Pal grave Ma 1cmillan，2004，3639.[14] 托馬斯B威爾遜. 薪酬——以薪酬戰(zhàn)略撬動企業(yè)變革[M]. 北京：中國社會科學(xué)出版社，2004，97100.[15] [M]. 北京：機械工業(yè)出版社，2002，227230.[16] Lawrence H. Peters，Charles R. Greer, Stuart A. Youngblood. The Blackwell Encyclopedic Dictionary of Human Resource Management [M]. 北京：對外經(jīng)濟貿(mào)易大學(xué)出版社，2000，6667.附 錄附錄A： Cost ManagementHansen, Don RCosts are incurred to produce future benefits. In a profitmaking firm, future benefits usually mean revenues. As costs are used up in the production of revenues, they are said to expire. Expired costs are called expenses. In each period, expenses are deducted from revenues in the ine statement to determine the period’s profit. Cost assignment is one of the key processes of the cost accounting system. Improving the cost assignment process has been one of the major developments in the cost management field in recent years.Management accounting systems are structured to measure and assign costs to cost objects. A cost object is any item, such as products, customers, departments, projects, activities, and so on, for which costs are measured and assigned. For example, if we want to determine what it costs to produce a bicycle, then the cost object is the bicycle. If we want to determine the cost of operating a maintenan