外文翻譯--第三方物流企業(yè)的作業(yè)成本法-展示頁(yè)
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【正文】 cts and services fell, while overhead costs increased. Conventional costing ignores important differences between products and services, markets and customers, which incur different overhead costs. This was the starting point in carefully analyzing the conventional cost models and in criticizing them because of their uselessness in accurately explaining the cost of products. Lately, the fact that the same issues apply to the service sector has been noticed. Traditional methods of cost accounting showed some other weaknesses [BellisJones and Develin, 1995]. That is, panies do not know whether their products or services are profitable and they cannot distinguish profitable from unprofitable customers. In addition, traditional methods focus on the short term at the expense of the long term. A Description of ABC Methodology The problems that conventional costing methodologies raised were the main reason for developing a new theoretical approach to this subject. Johnson and Kaplan are considered the inventors of ABC, although they do not use this terminology at the beginning of their studies [Johnson and Kaplan, 1987]. The first time the concept of ABC appears is in a later article [Cooper and Kaplan, 1988]. The analysis of cost and profitability of individual products, services, and customers represents a critical issue that panies were concerned with and one where ABC tries to help. The primary focus was to ask what is important for the organization, and what information is needed for management planning and control functions. Finally, useful information for managerial purposes should not be extracted only from a system designed primarily to satisfy external reporting and auditing requirements (financial information). It is necessary to design systems consistent with the technology of the organization, its product strategy, and its organizational structure. Definition of ABC In literature there are several definitions of ABC. The definition here shows the ABC philosophy [Hicks, 1992] briefly and clearly: 3 Activitybased costing is a cost accounting concept based on the premise that products (and/or services) require an organization to perform activities and that those activities require an organization to incur costs. In activitybased costing, systems are designed so that any costs that cannot be attributed directly to a product, flow into the activities that make them necessary. The cost of each activity then flows to the product(s) that make the activity necessary based on their respective consumption of that activity. Main Differences Between Conventional Cost Models and ABC The most important difference between conventional cost models and ABC is the treatment of nonvolumerelated overhead costs. The use of direct laborbased overhead allocation methods were appropriate in the past when direct labor was the principal ponent of manufacturing cost, but not today. In the ABC approach, many overheads are related to specific activities to avoid distortions in product and service costs. Another difference is the treatment of unused capacity. ABC describes resources that are used by activities, but conventional accounts describe resources that are supplied. The difference between the two is excess capacity. If excess capacity is allocated to products, services, or customers, there is risk of a dead spiral, as defined by BellisJones and Develin [1995]. This means that the pany should be aware of which costs their customers really generate and not allocate the excess of capacity to avoid the risk of overpricing its products or services. Advantages and Benefits of the ABC Approach Several authors have described the main advantages
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