作業(yè)成本法和對(duì)傳統(tǒng)成本會(huì)計(jì)缺陷的管理解決方案【外文翻譯】

1、外文翻譯原文：ActivityBasedCostingManagementSolutionstoTraditionalShtcomingsofCostAccountingMETHODOLOGYToday’straditionalcostaccountingsystemsupptsenterprisewidefinancialreptingmeasurethehealthofthebusiness.Howeverthisconventio

2、nalapproachtocostissomewhatlittlevaluetoqualitypractitionersdecisionmakersintheareasofcostallocationinavaluestreamcostofqualitypoqualityintheenterprisefecastingbudgetingfquality.Thisthesisstudywillprovetheactivitybasedco

3、stingmanagementisthequalitytoolsolutiontoqualitycostshtcomingsofthestardaccountingwkintheareaoftotalqualitymanagement.ThisincludestheintroductiontotheconceptofABCMitssignificanceinhizontalcostingapproachinthevaluestreamA

4、BCMtoidentifyreducecostofquality(COQ)budgetingfecastingefftsviaactivitybasedmodel.Thisarticlewillintroducethequalityprofessionalsdecisionmakersthedifferentapproachtodefiningtruecostsinthecrossfunctionalprocesses.Thisincl

5、udesthestudytheapplicationoftheactivitybasedcostingmanagementapproachwithinthetotalqualitymanagementframewkintoday’sglobalcompetition.InadditionABCMwillbeprovenasthequalitysolutiontoconventionalcostaccountingsystemviathe

6、conceptsofleancostofqualityfecastingbudgeting.Thequalitypractitionerswillgainbeabletoexptheirperspectivesrolesincostdriversallocationfprocesscostcontrolimprovementopptunities.ActivityBasedCostingManagementTraditionalCost

7、AccountingSystemOneoftheimptantquestionstobeexpledfurtherinthissectionishowaccountingmethodologyoverheadindirectexpensesareassignedtoeachproductserviceprocessbasedonapercentofdirectlabmaterialcosts.Thisisnotonlymisleadin

8、gaseachproductserviceprocessconsumesoverheadsatdifferentratesbutalsomisguidingdecisionmakersthatcertainproductserviceisprofitablenotbasedonthepredetermineddistributedoverheadstoallprocessesequally.Tosumtheconventionalapp

9、roachtocostaccountingexplains“whatwasspentwhereastheactivitybasedviewdescribeswhatitwasspentf“.ActivityBasedCostAllocationLeanValueStreamMapThestardcostingapproachwasdevelopedinthe20thcenturytomeetthedecisionmakingrequir

10、ementinthemassproductiontypeganizations.Asmanufacturingserviceindustrieschangefrommasstoleanproductionbecauseofthechangesofthedemsthecomplexityoftheconsumergoodstheconventionalwaytoapproachcostinghasbecomeunsuitedfleanin

11、itiatives.AstheresultB.H.Maskellsuggestedauniqueviewofallocatingexpensesviathevaluesteambasedmethodologythatisthecostofaprocesswillbecomposedofthelabmaterialsassignableoverheadexpensesfsolelyactivitiesinthevaluestreamthe

12、optimizedflowoftheprocess(Seefigure1).Thereptingofthe“valuesteamprofits“wasalsoaddressedinthesimilarmanner.Withtheefftstoidentifybothcostprofitviathevaluestreamassociatedactivitiesthevaluestreammanagersnowcanunderstmeasu

13、rebecomeaccountableftheexpensesefficiencyvalueproducedbyallvalueaddedessentialrelatedactivitiesintheprocess.Furthermeunlikethetraditionalcostingmethodologytheactivitybasedleanproductionmethodologycansupptcontinuousimprov

14、ementefftsbyastudyoftheactivityclassificationcostofactivitiesresidinginthevalestreamsystem.PerAgrawalRezaeePakeachactivitycanbeclassifiedbasedonthefollowingdimensions:CategyA:ValueAddingEssential–Thiscategyidentifiesacti