【正文】 業(yè)完成的時間最短和重復(fù)次數(shù)最少。⑤分析作業(yè)之間的聯(lián)系。④把企業(yè)的作業(yè)同其他企業(yè)類似的作業(yè)進(jìn)行對比。企業(yè)的作業(yè)數(shù)量少則幾十個，多則成百上千，逐一進(jìn)行分析會造成成本上升，因而應(yīng)進(jìn)行選擇性的分析。如果某項(xiàng)作業(yè)對顧客來說是必要的，那么就是必要的作業(yè)，能為顧客增加價值；如果某項(xiàng)作業(yè)對顧客來說是不必要的，則要進(jìn)一步看該作業(yè)對企業(yè)是否必要，如果對企業(yè)必要，即使與顧客無關(guān)也是必要作業(yè)。②分析作業(yè)的必要性。 2．作業(yè)管理的內(nèi)容 （ 1）作業(yè)分析 作業(yè)管理的主要目標(biāo)是盡量通過作業(yè)為顧客提供更多價值，從為顧客提供的價值中獲得更多的利潤，為實(shí)現(xiàn)這一目標(biāo)，企業(yè)管理必須深入到作業(yè) 層，進(jìn)行作業(yè)分析，具體包括如下步驟：①描述作業(yè)。而要做到零庫存，要求實(shí)現(xiàn)準(zhǔn)時生產(chǎn)系統(tǒng)（ JIT）、全面質(zhì)量管理（ TQM），實(shí)現(xiàn)零缺陷。作業(yè)管理以作業(yè)成本法（ ABC）所提供的比較準(zhǔn)確的作業(yè)成本信息為基礎(chǔ)，進(jìn)行作業(yè)分析、作業(yè)重構(gòu)、標(biāo)桿研究、業(yè)績評價等活動，以溯本求源，消除非增值作業(yè)，盡可能地改進(jìn)增值作業(yè)，減少資源消耗，提高顧客價值，最大限度地提高企業(yè)從顧客收回的價值。80 年代初，一批會計學(xué)術(shù)界和實(shí)業(yè)界人士逐漸認(rèn)識到傳統(tǒng)成本管理的缺陷，提出了以“作業(yè)”為核心的現(xiàn)代成本 管理模式 — 作業(yè)成本管理。 2． 2 作業(yè)成本管理 隨著全球經(jīng)濟(jì)一體化進(jìn)程加快，全球競爭日趨激烈，科學(xué)技術(shù)的巨大進(jìn)步，使得生產(chǎn)組織方式發(fā)生了重大變革。這種情況下。（ 2）制造費(fèi)用在產(chǎn)品成本中 的比重日趨增大，其中最重要的是折舊費(fèi)用的增加。也就是說當(dāng)產(chǎn)品消耗的和數(shù)量有關(guān)的投入與消耗的和數(shù)量無關(guān)的投入不是同比例變動時，數(shù)量基礎(chǔ)成本系統(tǒng)將扭曲產(chǎn)品成本。所以，筆者認(rèn)為，適應(yīng)現(xiàn)代企業(yè)制度的成本管理模式是：以管理創(chuàng)新和技術(shù)進(jìn)步為先導(dǎo)，以降低成本為目標(biāo)，注重策略成本管理和價值鏈分析，有較系統(tǒng)的信息規(guī)劃，能夠?qū)Τ杀具M(jìn)行事前預(yù)測、決策，事中有明確規(guī)范的責(zé)任中心，進(jìn)行成本控制，事后有嚴(yán)密的內(nèi)部控制制度，對成本進(jìn)行考核的綜合利用現(xiàn)代化手段的成本管理模式。但隨著經(jīng)濟(jì)體制改革的不斷深入，傳統(tǒng)成本管理中存在的弊端，制約了企業(yè)技術(shù)進(jìn)步，妨礙企業(yè)發(fā)展?？梢哉f，傳統(tǒng)的制造費(fèi)用分配方法，滿足的只是與生產(chǎn)數(shù)量有關(guān)的制造費(fèi)用的分配。這種傳統(tǒng)的成本計算方法的適用性是十分明顯的，即它只適用于產(chǎn)品品種很少，或各種產(chǎn)品消耗間接費(fèi)用的水平相差不多，或間接成本數(shù)額不大的情況。 第二章 作業(yè)成本管理模式 2． 1 傳統(tǒng)成本管理 2． 1． 1 傳統(tǒng)成本管理的內(nèi)涵 傳統(tǒng)成本計算重視對直接材料、直接人工等直接成本的計算與控制，而對間接成本的分配則重視不夠，在間接成本的控制上缺乏手段。 1． 2 研究思路及研究框架 本論文研究的總體思路是采用定性分析與定量 分析相結(jié)合、規(guī)范研究與案例研究相結(jié)合的方法，通過對滄州煉油廠實(shí)施作業(yè)成本法的深入研究，提出作業(yè)成本管理理論在企業(yè)成本計算和經(jīng)營決策中的應(yīng)用設(shè)想。但作業(yè)成本法是否適合中國國情？我國企業(yè)實(shí)施作業(yè)成本法的條件及時機(jī)是否成熟？目前作業(yè)成本法對我國企業(yè)是否具有可行性、我國實(shí)施作業(yè)成本法需要注意哪些問題 及重要環(huán)節(jié)？都是需要迫切解決的問題。廈門大學(xué)的余緒纓教授率先在《當(dāng)代財經(jīng)入《會計研究》等雜志上撰文介紹 ABC，從而掀起了國內(nèi) ABC 法研究的浪潮。作業(yè)成本法在國內(nèi)外理論界與實(shí)務(wù)界均獲得巨大成功。隨著運(yùn)用 ABC 方法的企業(yè)逐漸增多，人們發(fā)現(xiàn) ABCS 給企業(yè)成本管理提供了很好的基礎(chǔ)。 90 年代初期，歐洲在“作業(yè)量基準(zhǔn)成本體系”（ ABCS）方面起步，并逐漸進(jìn)入了實(shí)證階段。到 80 年代末期， CIMS 的興起使得會計實(shí)務(wù)界感到產(chǎn)品成本信息與現(xiàn)實(shí)脫節(jié)甚遠(yuǎn)，庫珀和卡普蘭經(jīng)過一系列的分析后，借鑒斯坦珀斯的思想提出了“作業(yè)量基準(zhǔn)成本計算”的方法。這是現(xiàn)代成本管理的兩大代表模式。這一“源流”對構(gòu)建現(xiàn)代成本管理模式的整體框架提供了思路。由此，企業(yè)迫切需要尋求一種新的現(xiàn)代成本管理方法與成本管理模式 ，以適應(yīng)社會市場的需求以及自身發(fā)展的需要。與此相對應(yīng)，成本構(gòu)成中的間接費(fèi)用呈多樣化劇增，主要表現(xiàn)在設(shè)備投資、專業(yè)人員薪金、軟件費(fèi)用以及研究開發(fā)費(fèi)用等方面。直接人工大幅度減少，制造費(fèi)用直線上升。 CIMS 的出現(xiàn)給企業(yè)的成本計算帶來了最直接、最重大的影響。企業(yè)中生產(chǎn)自動化的實(shí)現(xiàn)需要兩大因素：其一是作為硬件要素的彈性制造系統(tǒng) (Flexible manufacturing system ，F(xiàn)MS)，它實(shí)質(zhì)上是需求多元化、產(chǎn)品生命周期縮短以及市場細(xì)分化要求的產(chǎn)物，是為了適應(yīng)市場中的小批量多品種而存在的；其二是作為軟件要素的技術(shù)信息系統(tǒng)，技術(shù)信息系統(tǒng)的主要手段有計算機(jī)輔助設(shè)計（ Computeraided design， CAD）、計算機(jī)輔助制造（ Computeraided manufacturing， CAM），以及計算機(jī)輔助測試（ Computeraided testing，CAT）。同時，社會市場由賣方市場向買方市場轉(zhuǎn) 化，這直接表現(xiàn)在產(chǎn)品需求多樣化、個性化上，從而使產(chǎn)品生命周 期縮短，并促使企業(yè)進(jìn)行進(jìn)一步的市場細(xì)分。目前，經(jīng)濟(jì)環(huán)境和經(jīng)營環(huán)境條件的變化對成本管理提出了更高的要求。 【關(guān)鍵詞】作業(yè)成本法 作業(yè)成本管理 成本動因 Abstract The dramatic change in the global economy environment, the important breakthroughs in science and technology and the constant innovations and reform in management and policies, have made the traditional pattern of cost management unable to keep up with all these changes. This makes the solving of the problems in traditional management a must task. In China, cost management is mostly based on the traditional cost management of onsite production management. Manhour is the standard of production cost assignment in traditional cost management. This has resulted in the higher cost of those large output with low technological plexity products, and the lower cost of those small output with high technological plexity products. Such a pattern of cost management cannot represent the real product information and therefore will negatively influence the top management in making the right decisions. Besides, traditional cost management focuses on products, which, does not set up cost responsibility, and will eventually affect the establishment of the responsibility system throughout production. On the other hand, traditional cost management cannot well assess the operation performance, nor guarantee the supervision and economization of resource consumption. This will ultimately fail the establishment of motivation and restriction based administration mechanism. The best solution to these problems is to innovate and improve the current mode of cost management by setting up a new system of activity cost management through a careful study of the pattern of cost management in the Western countries. Activitycost management sets customers as its ultimate goal, and divides the enterprise into a cluster of various activities. And the plan of the consumption of each individual activity is made according to the requirement of the next activity. The efficiency and quality of each individual activity are thus enhanced and therefore the enterprise profits are increased. Meanwhile, activitycost management deals with activity cost, and focuses on the pletion and resource consumption of each activity, which can greatly reinforce the cost awareness among management people, and will make them understand when, where and how costs are produced, so that cost can be effectively controlled. Activitycost management attachs great importance to the design of products and the quality cost management. Taking the bining of technology and economy as a principle, it can improve the design and techniques of products, relocate the limited resources into those profitable activities, and increase the enterprise value chain. As a result, the application of activitycost management will greatly improve the enterprise’s new products development and its adaptability to the market, and reinforce its survivability in the global market. On the other hand, activitycost management assesses responsibility cost by activities. This can not only realize responsibility cost, but exert employees’ motivation, creativity and cooperativeness as well. Assessing performance by activities’ responsibility costs, employees are rewarded or punished. Such a way of assessment motivates employees of each activity to search for various methods of cutting activity costs, which can therefore better the activity’s operation, quality and efficiency. The application of activitycost management has been newly launched in China, and its role in enterprise decisionmaking as a pattern of cost management has seldom been studied. Therefore, it bees urgent and important to mak