采用作业成本法进行面向方面的分析与设计【外文翻译】.doc

1、外文翻译原文ASPECTORIENTEDANALYSISANDDESIGNUSINGACTIVITYBASEDCOSTING1INTRODUCTIONINBUSINESS,REDUCINGANDCONTROLLINGTHECOSTSOFBUSINESSACTIVITIESHASMANAGEMENTSATTENTIONTHEREALCOSTSOFBUSINESSACTIVITIESASPARTOFABUSINESSPROCESSTOSUPPORTTHECUSTOMERAREOFTENHIGHERTHANTHEBUDGET,ANDTHEREAREOFTENINSUFCIENTPOSSIBILITI

2、ESFORCONTROLTOGETABETTERUNDERSTANDINGOFTHECOSTSOFBUSINESSACTIVITIES,ANORGANIZATIONMAYAPPLYACTIVITYBASEDCOSTINGABCTODETERMINEPRICESOFPRODUCTSANDSERVICESTHEREEXISTSALOTOFLITERATUREABOUTACTIVITYBASEDCOSTING,EGGLADANDBECKER1997ACTIVITYBASEDMANAGEMENTABMUSESABCTOCOLLECTDATAABOUTCOSTSHIXON1995DENESABMASFO

3、LLOWS“ACTIVITYBASEDMANAGEMENTISTHEMANAGEMENTANDCONTROLOFENTERPRISEPERFORMANCEUSINGACTIVITYBASEDINFORMATIONASTHEPRIMARYMEANSOFDECISIONSUPPORT”HAMMERETAL1993DENEBPRASFOLLOWS“REENGINEERINGISTHEFUNDAMENTALRETHINKINGOFBUSINESSPROCESSESTOACHIEVEDRAMATICIMPROVEMENTSINCRITICAL,CONTEMPORARYMEASURESOFPERFORMA

4、NCE,SUCHASCOST,QUALITY,SERVICEANDSPEED”ACHIEVINGLOWERCOSTSBYRETHINKINGBUSINESSPROCESSESANDBUSINESSACTIVITIESISAMAINGOALOFSUCHAPPROACHESABCANDABMMAYPLAYANIMPORTANTROLEINTHISRETHINKINGPROCESS,IEANALYZINGANDDESIGNINGBUSINESSPROCESSESANDACTIVITIESDIFFERENTASPECTSOFANALYZINGANDDESIGNINGANOBJECTSYSTEMLIKE

5、ABUSINESSPROCESSWILLBEDEALTWITHINTHISPAPERVANSLOOTENANDBRINKKEMPER1993DENEANOBJECTSYSTEMASFOLLOWS“THEPARTOFREALITY,ORUNIVERSEOFDISCOURSE,CONSIDEREDASPROBLEMAREA”,ANDDISTINGUISHTHEFOLLOWINGIMPORTANTASPECTSOFTHEANALYSISANDDESIGNPROCESSPROBLEM,ORGANIZATION,PROCESS,INFORMATION,ANDBEHAVIORTHEPROBLEMORIEN

6、TEDASPECTUSESMETHODS,TECHNIQUES,ANDTOOLSTOARTICULATEANDSOLVETHEPROBLEMSOFTHEOBJECTSYSTEMEGISACANALYSISOFCHANGELUNDEBERG,1982ISAGOODEXAMPLESUPPORTINGTHISASPECTTHEORGANIZATIONORIENTEDASPECTUSESMETHODS,TECHNIQUES,ANDTOOLSTOSPECIFYTHEORGANIZATIONALSTRUCTUREANDCULTURETOSUPPORTTHEPROBLEMSOLVINGASPECTEGORG

7、ANIZATIONCHARTSANDRESPONSIBILITYMATRICESMAYBEAPPLIEDTOMODELTHESTRUCTURALASPECTSPROCESSORIENTEDMETHODSSTRUCTURETHEPROCESSESANDFUNCTIONSOFTHEOBJECTSYSTEMEGDECOMPOSITIONOFTHEOBJECTSYSTEMASEXPLAINEDBYVANSLOOTENANDBRINKKEMPER,1993SUPPORTEDBYLANOMATRICESLANO,1979THEFOCUSOFINFORMATIONORIENTEDMETHODSISONMOD

8、ELINGINFORMATIONEGLANOMATRICESAND/ORENTITY/RELATIONSHIPMODELSTHEBEHAVIORORIENTEDASPECTENCOMPASSESTEMPORALANDDYNAMICASPECTSOFTHEOBJECTSYSTEMEGDYNAMIC,PETRINETBASEDMODELINGOFTHEPROCEDURESOFTHEOBJECTSYSTEMTHEPROCESS,INFORMATION,ANDBEHAVIORASPECTSSUPPORTTHEORGANIZATIONASPECT,WHICHSUPPORTSTHEPROBLEMASPEC

9、TIMPLYINGAHIERARCHICALRELATIONSHIPBETWEENASPECTSFIGURE1,BASEDONVANSLOOTEN,1995SITUATEDMETHODENGINEERINGVANSLOOTEN,1996MAYBEAPPLIEDTODECIDEUPONTTINGMETHODSORMETHODCOMPONENTSFIGURE1HIERARCHYOFASPECTSINSECTION2SOMEPRINCIPLESOFABCANDABMWILLBEEXPLAINED,FOLLOWEDBYTHECONSTRUCTIONOFANEWMODELFORREDUCINGANDCO

10、NTROLLINGCOSTSINSECTION3ACASESTUDYTOTESTTHEPROPOSEDMODELISGIVENINSECTION4,FOLLOWEDBYOURCONCLUSIONSINSECTION52ABCANDABMACTIVITYBASEDCOSTINGISACOSTINGSYSTEMTHATTAKESINTOACCOUNTTHEFACTTHATSOMECOSTSARENOTRELATEDTOTHEVOLUME,BUTAREDEPENDENTONTHESORTANDNUMBEROFACTIVITIESTHATHAVETOBEEXECUTEDFORTHEGENERATION

11、OFPRODUCTSANDSERVICESTHEABCMETHODISDEVELOPEDINTHE1980SINTHEUNITEDSTATES,PRIMARILYTOMEETMANAGERSNEEDSFORACCURATEINFORMATIONWITHREGARDTOTHECOSTSOFRESOURCES,NECESSARYFORPRODUCTS,SERVICES,CLIENTSANDCHANNELSCOOPERANDKAPLAN,1988ACTIVITYBASEDCOSTINGDIVIDESCOSTSINTODIRECTCOSTSANDINDIRECTCOSTSDIRECTCOSTSAREC

12、OSTSSPECICALLYINCURREDFORACERTAINCOSTOBJECT,ANDINDIRECTCOSTSARECOSTSNOTSPECICALLYINCURREDFORACERTAINCOSTOBJECT,BUTFORTHEENTIREPRODUCTIONANDSALETHEABCCONCEPTISBASEDONTHEASSUMPTIONTHATTHEGENERATIONOFPRODUCTSANDSERVICESGENERATESANINTERNALREQUESTFORACTIVITIESSTAUBUS,1988BYAPPLYINGTHEABCAPPROACH,INDIRECT

13、COSTSAREASSIGNEDTOAPRODUCTBYLINKINGCOSTSTOACTIVITIESTHEALLOCATIONOFCOSTSINACTIVITYBASEDCOSTINGISREPRESENTEDINFIGURE2GLADANDBECKER,1997FIGURE2THEABCSYSTEMTHEDIRECTCOSTSAREASSIGNEDDIRECTLYTOTHEDIVERSECOSTOBJECTSPRODUCTTYPESFORTHISASSIGNINGPROCESSRELATIVELYSIMPLEMETHODSCANBEUSED,INWHICHCOSTSAREPROPORTI

14、ONALLYSPREADOVERTHECOSTOBJECTSTHEINDIRECTCOSTSAREASSIGNEDINDIRECTLYTOTHECOSTOBJECTSINSEVERALSUCCESSIVESTEPSINTHERSTPHASE,ALLACTIONSEXECUTEDINTHEDEPARTMENTS,WHICHAREDIRECTLYORINDIRECTLYCONNECTEDTOTHEPRODUCTIONORSERVICEAREGROUPEDINTHISWAYGROUPSOFACTIVITIESAREFORMEDFURTHERMORE,ANACTIVITYDRIVERDETERMINE

15、STHECOSTSOFANACTIVITYANEXAMPLEOFANACTIVITYDRIVERISTHECOSTPERRESOURCEUNITACTIVITIESCANBEDISTINGUISHEDINTOPRIMARYANDSECONDARYACTIVITIESPRIMARYACTIVITIESAREACTIVITIES,WHICHDIRECTLYCONTRIBUTETOTHEDEPARTMENTSOBJECTIVESECONDARYACTIVITIESAREACTIVITIESWHICHSUPPORTAPRIMARYACTIVITYTHECOSTSOFSECONDARYACTIVITIE

16、SAREASSIGNEDTOTHEPRIMARYACTIVITIESTHESECONDPHASEWILLASSIGNTHESECOSTSTOTHECOSTOBJECTBYASOCALLEDCOSTDRIVERANEXAMPLEOFACOSTDRIVERISTHECOSTPERHOURFOREXECUTINGTHEACTIVITYTHELASTPHASERELATESTOTHEASSIGNMENTOFTHEARBITRARILYASSIGNABLEINDIRECTCOSTSTHESEARECOSTS,WHICHJUSTHAVEALMOSTNORELATIONSHIPWITHANYACTIVITY

17、ORCOSTOBJECTEXAMPLESOFTHESECOSTSAREGENERALMANAGEMENTEXPENSESANDSMALLEXPENSESSUCHASMAILWHICHCANNOTBERELATEDTOASPECICACTIVITYDIRECTLYGLADANDBECKER1997STATETHATTHESEEXPENSESARENORMALLYOFASMALLAMOUNTINRELATIONTOTHETOTALEXPENSESLESSTHAN5OFTOTALEXPENSESANDCANBESPREADOVERTHECOSTOBJECTSPROPORTIONALLYBESIDES

18、THESTATICANALYSISOFTHEABCSYSTEM,ONECANTRYTOINUENCETHESYSTEMINORDERTOLOWERCOSTSWITHRESPECTTOCOSTREDUCTIONTWOASPECTSARERELEVANTTHESIZEOFREDUCTIONANDTHEMETHODOFREDUCTIONTHESIZEOFREDUCTIONISABOUTTHECOSTLEVELTOWHICHCOSTSHAVETOBEREDUCEDTHEMETHODOFREDUCTIONISABOUTTHEWAYCOSTSAREREDUCEDACCORDINGTOTHEABCSYSTE

19、M,COSTSCANBEREDUCEDONTWOPOINTSONTHEONEHAND,DIRECTLYBYREDUCINGTHECOSTSOFRESOURCES，ANDONTHEOTHERHAND,INDIRECTLYBYTAKINGCARETHATFEWERRESOURCESARENEEDEDTOPERFORMTHEACTIVITIESTHELATTERPOINTCANBEACHIEVEDFOREXAMPLEBYPERFORMINGTHEACTIVITIESMOREEFCIENTLY,ELIMINATINGTHEMOROUTSOURCINGTHEMINTHEONECASE,ACOSTREDU

20、CTIONPLANISDELIVEREDAND,INTHEOTHERCASE,AROUTEFORTHERESTRUCTURINGOFACTIVITIESISDELIVEREDTHISISTHEPOINTWHEREACTIVITYBASEDMANAGEMENTABMCOMESINABMTRIESTOINUENCETHEABCSYSTEMINORDERTOLOWERCOSTSTHEPURPOSEOFABMISTOREACHACONTINUOUSIMPROVEMENTOFPERFORMANCEONIMPORTANTBUSINESSPROCESSESTHROUGHCOSTCONTROLHIXON199

21、5DENESABMASFOLLOWS“ACTIVITYBASEDMANAGEMENTISTHEMANAGEMENTANDCONTROLOFENTERPRISEPERFORMANCEUSINGACTIVITYBASEDINFORMATIONASTHEPRIMARYMEANSOFDECISIONSUPPORT”SO,ABMUSESTHEABCSYSTEMTOCOLLECTDATAONCOSTSTHESEAREINITIALLYUSEDTOEXPOSETHEORIGINOFTHECOSTSOFTHESUPPORTINGACTIVITIESANDNEXTTOCARRYOUTASOCALLEDVALUE

22、ANALYSISTODETERMINEWHICHACTIVITIESMUSTBEIMPROVEDTOENHANCETHEVALUECREATEDBYTHEPERFORMEDACTIVITIESINCONCLUSION,ITCANBESTATEDTHATCOSTSAVINGSCANBEREALIZEDBYANALYZINGCOSTSANDBYCONTROLLINGTHEMTHROUGHIMPROVEDSTRUCTURINGOFTHEORGANIZATIONSACTIVITIES3ANEWMODELFORASPECTORIENTEDANALYSISANDDESIGNUSINGABCANDABMAC

23、TIVITYBASEDCOSTINGISACOSTINGSYSTEMFORXINGCOSTPRICESTOREDUCEANDCONTROLCOSTS,ITISNECESSARYTOHAVEINSIGHTINTOCOSTSINSIGHTINTOTHECONSTRUCTIONOFCOSTSCANBEGAINEDONVARIOUSLEVELSITCANVARYFROMINSIGHTINTOTHETOTALCOSTSTOINSIGHTINTOTHECOSTSPERUNITHOWEVER,TOGAININSIGHTONTHELEVELOFACOSTPRICE,THETOTALCOSTSHAVETOBEK

24、NOWNRSTTHENTHETOTALCOSTSCANBEBROKENDOWNBYMEANSOFMETHODSFORCOSTALLOCATION,SUCHASTHEABCMETHOD,INORDERTOGAININSIGHTONTHELEVELOFACOSTPRICEINSIGHTINTOTHETOTALCOSTSALSOENABLESINSIGHTINTOTHEDEVELOPMENTOFCOSTS,BUTONAVERYGLOBALLEVELHOWEVER,TOBEABLETOANALYZE,EXPLAINANDFORECASTCOSTPATTERNS,ITISOFIMPORTANCETOKN

25、OWTHEBEHAVIOROFCOSTSTHEBEHAVIOROFCOSTSINDICATESWHETHERCOSTSAREDIRECTORINDIRECTANDXEDORVARIABLEOTHERINUENCESONCOSTBEHAVIORARETHEECONOMICLIFETIMEANDTHEDEPRECIATIONMETHODOFTHERELATIVEPRODUCTTOTRACETHEBEHAVIOROFCOSTS,THEREHASTOBEINSIGHTONTHELEVELOFTHECOSTPRICETHISIMPLIESTHATCOSTSOFALLUNITSHAVETOBEKNOWN,

26、SOTHATITCANBESTATEDWHETHERCOSTSAREDIRECTORINDIRECTANDXEDORVARIABLETHEDEVELOPMENTOFCOSTSALSOSHOWSHOWCOSTSDEVELOPDURINGTHEYEAR,ANDWHICHCOSTSCONTRIBUTETOTHEBUDGETPOSSIBLYBEINGEXCEEDEDTOREDUCECOSTS,ITISNECESSARYTOANALYZEWHEREREDUCTIONSINCOSTSCANBEMADE,BASEDONTHEABCSYSTEMONBASISOFTHEINFORMATIONABOUTTHECO

27、NSTRUCTIONOFCOSTSANDTHERELATEDACTIVITIES,ANABMPROGRAMCANBEDELIVEREDUSINGTHISABMPROGRAM,ANASSESSMENTCANBEMADEABOUTCOSTSANDACTIVITIESINORDERTOTAKEMEASURESFORREDUCINGTHESECOSTSBESIDES,ABMDELIVERSTHEINFORMATIONFORTHEIMPROVEMENTORREDESIGNOFACTIVITIES,WHICHAREINVOLVEDINTHECONTROLLINGOFPROCESSESSO,ABMISUSE

28、DTODETERMINETHEORIGINOFCERTAINCOSTS,ONTHEBASISOFWHICHWAYSTOREDUCECOSTSCANBEDECIDEDONTHEN,ONTHEONEHAND,THEDIRECTCOSTSARETOBEREDUCED,ANDSO,ONTHEOTHERHAND,ARETHEINDIRECTCOSTSBYIMPROVINGTHEACTIVITIESTODENEWHICHACTIVITIESARETOBECONSIDEREDFORIMPROVEMENT,AVALUEANALYSISOFACTIVITIESCANBEAPPLIEDTHEVALUEANALYS

29、ISDETERMINESTHEPERFORMANCEOFTHEVARIOUSACTIVITIESTHEACTIVITIESFOREACHDEPARTMENTHAVETOBEDENEDRSTTHEUSUALPROCEDUREBEGINSWITHANINTERVIEWWITHTHEMANAGERCONCERNEDCOOPER,1990COOPERETAL,1992INNESANDMITCHELL,1990INORDERTODRAWUPALISTOFACTIVITIESNEEDEDTOMANUFACTURETHEPRODUCTSORPERFORMTHESERVICESTHEDENITIONOFACT

30、IVITIESISFOLLOWEDBYTHESEINDICATIONSSIGNICANTACTIVITIES5CONSUMINGTIME/DEPARTMENTSTIME100ESTIMATEDTIMEPERCENTAGESPENTONEACHACTIVITYACTIVITYINPUTS,OUTPUTSANDOUTPUTMEASURESCLASSIFYACTIVITIESASPRIMARYORSECONDARYANDVALUEORNONVALUEADDEDLINKACTIVITYTOABUSINESSPROCESSTHEREUPON,THEDEPARTMENTALRESOURCESREQUIRE

31、DTOPERFORMTHEACTIVITIESARETRACEDFOREACHACTIVITYACCORDINGTOPRYORANDSAHM1989,ATLEAST90PERCENTOFTHEDEPARTMENTALRESOURCESSHOULDBESPENTONPRIMARYACTIVITIESANDNOTMORETHAN10PERCENTONSECONDARYACTIVITIESAVALUEADDEDACTIVITYISANACTIVITYTHATTRIESTOMEETTHECUSTOMERSORORGANIZATIONSDEMANDANDEXPECTATIONSANONVALUEADDE

32、DACTIVITYISANACTIVITYTHATDOESNOTTRYTOMEETTHISACCORDINGTOTHEABMMETHOD,COMPANIESAIMTOREDUCETHEPERCENTAGEOFRESOURCESSPENTONNONVALUEADDEDACTIVITIESTOZEROTHEVALUEANALYSISACTIVITYPROVIDESBOTHINFORMATIONFORTHEENHANCEMENTOFACTIVITIESPERFORMANCEANDINFORMATIONFORABETTERSTRUCTURINGANDDESIGNOFACTIVITIESTHISFORM

33、STHEBASISFORTHEREDUCTIONININDIRECTCOSTSANDCREATESBETTERPOSSIBILITIESFORTHECONTROLOFTHEINDIRECTCOSTSOFTHEABCSYSTEMTHEPROBLEMWITHABMISTHATITISPROGRAMMEDTODENYANDANNIHILATEANYTHINGWHICHISNOTONITSLISTOFROUTINEACTIVITIES,WHETHERITISOFGENUINEVALUEORNOTARMSTRONG,2002BESIDES,ARMSTRONG2002SAYSOFABM“ABMISREAL

34、LYNOTHINGMORETHANANUPDATEDANDPARTIALLYAUTOMATEDFORMOFCOSTREDUCTIONANDCONTROL”SOABMJUSTDELIVERSANASSESSMENTABOUTACTIVITIES,BUTDOESNOTPROVIDEAMETHODFORACTIVITYIMPROVEMENTDESPITEATTEMPTSTOREPRESENTABMASANINSTRUMENTOFQUALITYMANAGEMENT,THEMOSTITCANACTUALLYACHIEVEISRESCALINGOFEXISTINGACTIVITIES,NOTAMODICA

35、TIONOFTHEMARMSTRONG,2002INORDERTOENHANCETHEPERFORMANCEOFTHEACTIVITIES,THESCALINGOFTHEACTIVITIESORTHEACTIVITIESINTHEIROWNRIGHTHAVETOBEINUENCEDBASEDONTHECURRENTPROCESSSTRUCTUREANDTHEINFORMATIONFROMTHEABCSYSTEM,ASPECTORIENTEDANALYSISANDDESIGNMAYINDICATEHOWANIMPROVEDPROCESSSTRUCTURECANLEADTOAMOREEFCIENT

36、ABCSYSTEMBYAPPLYINGASPECTORIENTEDANALYSISANDDESIGN,QUALITYIMPROVEMENTANDCOSTREDUCTIONAREACHIEVEDBYREDESIGNINGPROCESSESFROMTHEBOTTOMUPORATLEASTBYEFCIENTLYCUTTINGINPROCESSES,ANDINTEGRATINGANDEFCIENTLYLINKINGTHEMTOGETHERWORKOWMANAGEMENTASPECTORIENTEDANALYSISANDDESIGNPROVIDESACOMPLETEMETHODFORTHEREENGIN

37、EERINGOFPROCESSESDURINGTHEABMPHASE,THEACTIVITIESCONSIDEREDFORIMPROVEMENTAREDETERMINEDASPECTORIENTEDANALYSISANDDESIGNREECTSTHEIMPORTANTELEMENTSFORTHEREDESIGNOFACTIVITIESINORDERTOOBTAINSIGNICANTIMPROVEMENTSONPERFORMANCEANDEFCIENCYTHECOLLECTIONOFACTIVITIESTOBECHANGEDORINUENCEDISTHEOBJECTSYSTEMTHEASPECT

38、SOFTHEOBJECTSYSTEMTOANALYZEAREPROBLEM,ORGANIZATION,PROCESS,INFORMATIONANDBEHAVIORBASEDONTHISANALYSIS,THENEEDSFORCHANGECANBEIDENTIEDINORDERTOMAKERECOMMENDATIONSFORARENEWEDOBJECTSYSTEMWITHAHIGHERPERFORMANCEONACTIVITIESTOREDUCEINDIRECTCOSTSFIGURE3SHOWSTHERELATIONSHIPSBETWEENACTIVITYBASEDCOSTING,ACTIVIT

39、YBASEDMANAGEMENTANDASPECTORIENTEDANALYSISANDDESIGNTHISMODELSHOWSTHESEQUENTIALSTEPSTOBETAKENTOREDUCECOSTSANDGAINBETTERCONTROLONTHESECOSTSTHEMODELISBASEDONTHEASSUMPTIONTHATACTIVITYBASEDCOSTINGISAPPLIEDASTHECOSTINGSYSTEMTHERSTSTEPOFTHEMODELCONSISTSINDETERMININGTHECONSTRUCTIONOFCOSTSACCORDINGTOTHEABCSYS

40、TEM,THEDEVELOPMENTOFCOSTSANDATWHICHPOINTSBUDGETEXCEEDINGCANBEEXPECTEDHAVINGGAINEDINSIGHTINTOCOSTS,THENEXTSTEPISTOTRYTOMANAGETHECOSTSOFTHEABCSYSTEMABMTRACESTHEORIGINOFCOSTS,ONTHEBASISOFWHICHRECOMMENDATIONSCANBEMADETOWARDSREDUCINGCOSTSORADJUSTINGTHEBUDGETTHEINDIRECTCOSTSAREANALYZEDONTHERELATIVEPERFORM

41、ANCESOFTHECAUSALACTIVITIESBYMEANSOFAVALUEANALYSISINORDERTODENEWHICHACTIVITIESCANBEIMPROVEDTHETHIRDSTEPTHENCONSISTSINIMPROVINGTHESTRUCTURINGOFACTIVITIESWITHTHEAIMOFACHIEVINGBETTERCONTROLOFTHECOSTSCAUSEDBYTHESEACTIVITIESTOTHISEND,THEPROBLEMSASEXPERIENCEDWITHTHEOBJECTSYSTEMAREDENEDSUBSEQUENTLY,THEORGAN

42、IZATION,PROCESSANDINFORMATIONFUNCTION,ANDTHEBEHAVIOROFTHEOBJECTSYSTEMAREANALYZEDINORDERTOMAKERECOMMENDATIONSFORIMPROVINGTHESTRUCTURINGOFACTIVITIESALLASPECTSAREINVOLVEDINTOTHEDESIGNOFTHENEWOBJECTSYSTEMFIGURE3MODELFORREDUCINGANDCONTROLLINGCOSTSPOSSIBLY,THENEWSTRUCTURINGOFACTIVITIESMAYSHOWANEEDFORADJUS

43、TMENTOFTHEABCSYSTEM,SUCHASAREDENINGOFPRIMARYANDSECONDARYACTIVITIES,RESOURCES,ACTIVITYDRIVERSORCOSTDRIVERSTHISMODELCONCRETELYSHOWSTHESEQUENTIALSTEPSTOBETAKENINORDERTOREDUCECOSTSANDGETABETTERCONTROLONCOSTSTHEMODELCONSISTSOFELEMENTSTHATAREGENERICINSITUATIONSWHEREABCPLAYSANIMPORTANTROLEDUETOTHEGENERALCH

44、ARACTEROFTHEMODEL,ITCANBESEENASAGENERICINSTRUMENTFORCOSTREDUCTIONANDCOSTCONTROLIMPROVEMENT4CASESTUDYIN2003,ALARGEINTERNATIONALBANKINEUROPESHOWEDANEEDFORTHEREDUCTIONOFTELEPHONECALLCOSTSANDFORABETTERCONTROLONTHESECOSTSTHEMANAGEMENTHADINDICATEDAHUGEOVERSPENDOFTHETELEPHONYBUDGETWITHALACKOFHANDSONINSTRUM

45、ENTSTOGETAGRIPONTHESECOSTSTHEBANKUSEDTHEABCSYSTEMTODENETHECOSTPRICESOFITSTELEPHONYCOSTOBJECTSINORDERTOMAKERECOMMENDATIONSFORREDUCINGTHESECOSTSANDTOGETABETTERCONTROL,THEMODELASDESCRIBEDABOVEWASAPPLIEDACTIVITYBASEDCOSTINGTHERSTSTEPOFTHEMODELISTOGAININSIGHTINTOCOSTSAPPLYINGTHEABCSYSTEMCOSTINSIGHTCOMPRI

46、SESTWOELEMENTSWHATISTHECONSTRUCTIONOFCOSTSANDHOWDOCOSTSDEVELOPTHEABCSYSTEMCLASSIESACTIVITIESASPRIMARYANDSECONDARYSEETABLE1TABLE1ABCSYSTEMOFTELEPHONYTHEPRIMARYACTIVITIESOFTHEABCSYSTEMWERETHEORDERINGANDDELIVERYOFTELEPHONECALLSRELATEDPRODUCTSANDSERVICES,ANDTHEPASSINGONOFTHOSECOSTSTHESECONDARY,ORSUPPORT

47、ING,ACTIVITIESWERETHEPROCESSINGOFTHEREQUESTS,THEEXECUTIONOFANADMINISTRATIONSYSTEM,THECONTROLOFINVOICES,ANDTHEMANAGEMENTOFTHEEXPLOITATIONACCOUNTTHECOSTSOFTHEACTIVITIESWEREDETERMINEDBYASSIGNINGTHECOSTSOFTHERESOURCESNEEDEDTOTHESEACTIVITIESTHECOSTSOFTHERESOURCESNEEDEDFORTHEEXECUTIONOFTHESEACTIVITIESWERE

48、THEPERSONNELCOSTS,THECALLCHARGES,THECOSTSOFTHEDATANETWORK,ANDTHECOSTSOFTELEPHONECALLPRODUCTSTHENALSTAGEWASTOALLOCATETHECOSTSOFTHEACTIVITIESTOTHEULTIMATECOSTOBJECTSTHEDIRECTCOSTSWEREALLOCATEDDIRECTLYTOTHECOSTOBJECTSTHEINDIRECTCOSTSWEREALLOCATEDTOTHECOSTOBJECTSBYASSIGNINGTHEMTOACTIVITIESTHEFOLLOWINGCO

49、STOBJECTSWEREIDENTIEDXEDTELEPHONECALLSTANDARD,MOBILETELEPHONECALLSTANDARD,XEDTELEPHONEUSAGEANDMOBILETELEPHONEUSAGETHEALLOCATIONOFTHECOSTSOFRESOURCESTOTHECOSTOBJECTSOCCURREDASFOLLOWSTHECALLCHARGESWERETRACEDTOTHETELEPHONEUSAGECOSTOBJECTSDIRECTLYTHECOSTSOFTHEDATANETWORKANDTHECOSTSOFTELEPHONECALLPRODUCTSWERETRACEDTOTHETELEPHONECALLSTANDARDCOSTOBJECTSTHEPERSONNELCOSTSWEREINDIRECTCOSTSANDRELATEDTOTHEACTIVITIESOFTHEABCSYSTEM,ANDTHEREFOREHADTOBEALLOCATEDINADIFFERENTWAYTHEINDIRECTCOSTSWERELINKEDTOTHEACTIVITIESBYMEANSOFTHEACTIVITYDRIVERTHEACTIVITYDRI