【正文】 調(diào)整薪資政策，同時(shí)也適當(dāng)調(diào)整福利政策。第四、在人力資源成本較高的企業(yè)，應(yīng)該建立合理有效的成本控制機(jī)制，降低管理成本。[16]第五、加強(qiáng)對(duì)人力資源成本的預(yù)算和財(cái)務(wù)信息反饋。 參考文獻(xiàn)[1] 孔杰，郭克莎，王洪偉. 人力資源[M]. 北京：商務(wù)印書館，2003，2326.[2] 董志強(qiáng). 人員管理的經(jīng)濟(jì)方法[M]. 北京：中國(guó)經(jīng)濟(jì)出版社，2004，2390.[3] 張文賢. 人力資源會(huì)計(jì)研究[M]. 北京：中國(guó)財(cái)政經(jīng)濟(jì)出版社，2002，99110.[4] 程濤. 人力資源經(jīng)理卓越工作手冊(cè)[M]. 北京：中國(guó)商業(yè)出版社，2004，278288.[5] 曹小春. 人力資源成本控制研究[DB/OL].[6] 《新編預(yù)算會(huì)計(jì)》編寫組. 新編預(yù)算會(huì)計(jì)[M]. 北京：經(jīng)濟(jì)科學(xué)出版社，2004，3536.[7] 王偉，麥強(qiáng)盛. 企業(yè)成本控制實(shí)務(wù)[M]. 廣東：廣東經(jīng)濟(jì)出版社，2003，6066.[8] 潘飛. 管理會(huì)計(jì)應(yīng)用與發(fā)展的典型案例研究[M]. 北京：中國(guó)財(cái)政經(jīng)濟(jì)出版社，2002，1416.[9] 張文賢. 人力資源會(huì)計(jì)[M]. 遼寧：東北財(cái)經(jīng)大學(xué)出版社，2002，8592.[10] Hansen， Don R. Cost Management [M]. 北京：北京大學(xué)出版社，2003，3336.[11] Barfield，Jesse T. Cost Accounting [M]. 北京：中國(guó)財(cái)政經(jīng)濟(jì)出版社，2003，2122. however, if the cost objects are products produced in the plant, then this utility cost is an indirect cost. The foregoing discussion reveals three methods of assigning costs to cost object: direct tracing, driver tracing, and allocation. These methods are illustrated in Exhibit 25. Of the three methods, direct tracing is the most precise, since it relies on physically observable causal relationships. Direct tracing is followed by driver tracing in terms of cost objects. The precision of driver tracing depends on the strength of the causal relationship described by the driver. Identifying drivers and assessing the quality of the causal relationship is much more costly than either direct tracing or allocation. In fact, one advantage of allocation is that it is simple and inexpensive to implement. However, allocation is the least accurate cost assignment method, and its use should be avoided where possible. In many cases, the benefits of increased accuracy by driver tracing outweigh its additional measurement cost. This costbenefit issue is discussed more fully later in the chapter. What the process really entails is choosing among peting cost management systems.The Role of Budgeting in Planning and Control. Budgeting plays a crucial role in planning and control. Plants identify objectives and the actions needed to achieve them. Budgets are the quantitative expression of these plants，stated in either physical or financial terms or both. When used for planning, a budget is a method for translating the goals and strategies of an organization into operational terms. Budget can also be used in control. Control is the process of setting standards, receiving feedback on actual performance, and taking corrective action whenever actual performance deviates significantly from planned performance. Thus, budget can be used to pare actual outes with planned outes, and they can steer operations back on course, if necessary. The control aspect of budgeting is discussed in Chapter 16. Purposes of Budgeting. Budgets are usually prepared for areas within an organization (departments, plants, divisions, and so on) and for activities (sales, production, research, and so on). This system of budgets serves as the prehensive financial plan for the organization as a whole and gives an organization several advantages. 1. It forces managers to plan. 2. It provides resource information that can be used to improve decision making.3. It aids in the use of resources and employees by setting a benchmark that can be used for the subsequent evaluation of performance.4. It improves munication and coordination.Budgeting forces management to plan for the futureto develop an overall direction for the organization, foresee problems, and develop future policies. When managers spend time planning, they grow to understand the capabilities of their businesses and where the resources of the business should be used. All businesses and notforprofit entities should budget. All large businesses do budget. In fact, the budgeting activity of a pany such as CONOCO or IBM consumes significant amounts of time and involves many managers at a variety of levels. Some small businesses do not budget, and many of those go out of business in short order. Budgets enable managers to make better decisions. For example, a cash budget points out potential shortfalls. If a pany foresees a cash deficiency, it may want to improve accounts receivable collection or postpone plants to purchase new assets. Budgets set standards that can control the use of a pany’s resources and control and motivate employees. Fundamental to the overall success of a budgetary system, control ensures that steps are being taken to achieve the objectives outlined in an organization’s master plan. Budgets also serve to municate the plans of the organization to each employee and to coordinate their efforts. Accordingly, all employees can be aware of their role in achieving those objectives. This is why explicitly linking the budget to the longrun plants of the organization is so important. The budget is not a series of vague, rosy scenarios, but a set of specific plants to achieve those objectives. Budgets encourage coordination because the various areas and activities of the organization must all work together to achieve the stated objectives. The role of munication and coordination because more important as an organization increases in size. For example, Procter amp。在一個(gè)營(yíng)利性的公司中，未來的利益通常意味著收入。已經(jīng)消失的城市被稱為費(fèi)用。成本分配是成本會(huì)計(jì)系統(tǒng)的一個(gè)關(guān)鍵過程。管理會(huì)計(jì)系統(tǒng)計(jì)量成本并向成本對(duì)象分配成本。例如，如果我們想確定生產(chǎn)一輛自行車的成本是多少，那么成本對(duì)象就是自行車。假如我們想確定開發(fā)一件新玩具的成本是多少，那么成本對(duì)象就是開發(fā)項(xiàng)目中的新玩具。作業(yè)是組織之中開展工作的最基本的單位，作業(yè)也可以定義為組織之中有助于管理人員進(jìn)行計(jì)劃、控制和決策的行動(dòng)的集合體。作業(yè)在向其他的成本對(duì)象分配成本時(shí)發(fā)揮了明顯的作用并且是作業(yè)基礎(chǔ)管理會(huì)計(jì)系統(tǒng)的重要因素。我們所說的“精確”不是在了解某種隱含的“真實(shí)”成本的基礎(chǔ)上進(jìn)行評(píng)判的。目標(biāo)是盡可能精確地計(jì)量和分配成本對(duì)象所耗用的資源的成本。舉個(gè)例子來說，假定你想確定一個(gè)叫愛里尼的學(xué)生每天在某大學(xué)校園外的海德威比薩店吃午餐的成本。另一個(gè)方法是跟隨愛里尼，觀察她花了多少錢。不難看出哪種成本確定方法確定更加精確。結(jié)果證明，（一個(gè)小比薩，一份沙拉和一杯中杯飲料）。假如，如果一個(gè)工廠經(jīng)理正試圖決定是繼續(xù)在內(nèi)部生產(chǎn)動(dòng)力還是從當(dāng)?shù)貏?dòng)力公司購(gòu)買，那么對(duì)內(nèi)部生產(chǎn)這種動(dòng)力的成本的精確估計(jì)是分析的基礎(chǔ)。顯而易見，不恰當(dāng)?shù)某杀痉峙涫谴鷥r(jià)昂貴的?？梢岳贸杀緦?duì)象關(guān)系來幫助增加成本分配精確性。易追溯成本意味著這些成本可以以一種經(jīng)濟(jì)合理的方式來進(jìn)行分配。因而可追溯性僅僅是一種通過因果關(guān)系以經(jīng)濟(jì)合理的方式直接向成本對(duì)象分配成本的能力。建立的可追溯性是構(gòu)建精確成本分配方式的關(guān)鍵因素。例如，如果一個(gè)工廠是成本對(duì)象，那么加熱和冷卻工廠的成本是直接成本，但如果成本對(duì)象是工廠生產(chǎn)出的產(chǎn)品，那么動(dòng)力成本是間接成本。三種方法之一的直接追溯法是最精確的，因?yàn)樗⒃诳蓪?shí)物觀察到的因果關(guān)系上。動(dòng)因追溯法在動(dòng)因這樣的因果因素之上向成本對(duì)象分配成本。識(shí)別動(dòng)因和評(píng)價(jià)因果關(guān)系的質(zhì)量所花費(fèi)的成本比直接追溯法和主觀分配要高得多。但主觀分配是精確性最低的成本分配方法，而且要盡可能地避免它的使用。 預(yù)算在計(jì)劃和