作业成本法和对传统成本会计缺陷的管理解决方案【外文翻译】.doc

1、外文翻译原文ACTIVITYBASEDCOSTINGANDMANAGEMENTSOLUTIONSTOTRADITIONALSHORTCOMINGSOFCOSTACCOUNTINGMETHODOLOGYTODAYSTRADITIONALCOSTACCOUNTINGSYSTEMSUPPORTSENTERPRISEWIDEFINANCIALREPORTINGANDMEASURETHEHEALTHOFTHEBUSINESSHOWEVER,THISCONVENTIONALAPPROACHTOCOSTISSOMEWHATLITTLEVALUETOQUALITYPRACTITIONERSANDDECISIO

2、NMAKERSINTHEAREASOFCOSTALLOCATIONINAVALUESTREAMCOSTOFQUALITYORPOORQUALITYINTHEENTERPRISEANDFORECASTINGORBUDGETINGFORQUALITYTHISTHESISSTUDYWILLPROVETHEACTIVITYBASEDCOSTINGANDMANAGEMENTISTHEQUALITYTOOLANDSOLUTIONTOQUALITYCOSTSHORTCOMINGSOFTHESTANDARDACCOUNTINGWORKINTHEAREAOFTOTALQUALITYMANAGEMENTTHISI

3、NCLUDESTHEINTRODUCTIONTOTHECONCEPTOFABC/MITSSIGNIFICANCEINHORIZONTALCOSTINGAPPROACHINTHEVALUESTREAMABC/MTOIDENTIFYANDREDUCECOSTOFQUALITYCOQANDBUDGETINGANDFORECASTINGEFFORTSVIAACTIVITYBASEDMODELTHISARTICLEWILLINTRODUCETHEQUALITYPROFESSIONALSANDDECISIONMAKERSTHEDIFFERENTAPPROACHTODEFININGTRUECOSTSINTH

4、ECROSSFUNCTIONALPROCESSESTHISINCLUDESTHESTUDYANDTHEAPPLICATIONOFTHEACTIVITYBASEDCOSTINGANDMANAGEMENTAPPROACHWITHINTHETOTALQUALITYMANAGEMENTFRAMEWORKINTODAYSGLOBALCOMPETITIONINADDITION,ABC/MWILLBEPROVENASTHEQUALITYSOLUTIONTOCONVENTIONALCOSTACCOUNTINGSYSTEMVIATHECONCEPTSOFLEAN,COSTOFQUALITYANDFORECAST

5、INGANDBUDGETINGTHEQUALITYPRACTITIONERSWILLGAINANDBEABLETOEXPANDTHEIRPERSPECTIVESANDROLESINCOSTDRIVERSANDALLOCATIONFORPROCESSCOSTCONTROLANDIMPROVEMENTOPPORTUNITIESACTIVITYBASEDCOSTINGANDMANAGEMENTANDTRADITIONALCOSTACCOUNTINGSYSTEMONEOFTHEIMPORTANTQUESTIONSTOBEEXPLOREDFURTHERINTHISSECTIONISHOWTRADITIO

6、NALACCOUNTINGSYSTEMTHATHASBEENWIDELYUSEDASTHEINTERNALANDEXTERNALCOSTSYSTEMISCONSIDEREDINADEQUATEINADDITION,WHYCANTHEACTIVITYBASEDCOSTINGANDMANAGEMENTBEATQMSOLUTIONOFCHOICETOQUALITYCOSTSHORTCOMINGSOFTHECONVENTIONALCOSTINGACCOUNTINGSYSTEMFEWKEYCLAIMSSHOWNBELOWWILLANSWERTHEQUESTIONSPOSTEDINDETAILSEXIST

7、INGCOSTDATAISNOTUSELESSHOWEVER,ITAPPEARSINCOMPLETEORUNPROCESSEDFORINTERNALEFFICIENCY,PROFITORQUALITYANALYSISANDDECISIONMAKINGPROCESSTRADITIONALCOSTSYSTEMDENIESDECISIONMAKERSTHEVISIBILITYOFTHETRUECOSTSCREATEDALONGTHEENDTOENDPROCESSAND,OVERHEADSAREALLOCATEDINAPPROPRIATELYANDFREQUENTLYBASEDONTHELABOROR

8、MATERIALEXPENSESVIATHECONVENTIONALCOSTINGAPPROACHMANAGERSHAVEBEENPOSTEDWITHOPERATIONALANDCOSTQUESTIONSONETIMEORTHEOTHER,IFNOTPERIODICALLYWITHTHETRADITIONALCOSTREPORTINGUNDERTHEGENERALLEDGERSCHARTOFACCOUNTS,MANYOFDECISIONMAKERSARENOTABLETOEXPLAINIFTHEIRSPECIFICPRODUCTIONORSERVICEAREASOFRESPONSIBILITI

9、ESAREEFFECTIVE,PRODUCTIVITYORPROFITABLETABLES1AND2PROVIDETHEINSIGHTOFTHEPROBLEMATHANDTHATIS,THEEXPENSESAREALLOCATEDBASEDONTHECHARTOFACCOUNTESTABLISHEDBYTHECOMPANYSACCOUNTINGDEPARTMENTFORBOTHINTERNALANDEXTERNALREPORTINGWITHTHECOSTBREAKDOWNBYTHECHARTOFACCOUNTS,THERECIPIENTSIE,MANAGERSORQUALITYPRACTITI

10、ONERSOFTHEINFORMATIONCANONLYTELLTHECOSTSOFLABOR,MATERIALANDOTHERINADDITION,THECONVENTIONALAPPROACHTOCOSTISCONSIDEREDAVERTICAL,ORGANIZATIONALOR“TRANSACTIONCENTRIC“COSTINGSYSTEMTOILLUSTRATE,ALLEXPENSESINCURREDAREASSOCIATEDTOTHECOSTSWITHINTHEDEPARTMENTSORCOSTCENTERSTHISMETHODLACKSTHEABILITYTOREPORTPROC

11、ESSCOSTSACROSSFUNCTIONAL,LIMITINGMANAGERSTHEVISIBILITYOFTHETRUEENDTOENDCOSTSOFEACHPROCESSANDSYSTEMFOREXAMPLE,THEPREMIXEDPOWDERDRINKPACKINGCANBEVIEWEDATDEPARTMENTLEVELSSUCHASPACKING,QUALITYCONTROL,SHIPPINGANDHANDLINGONTHEOTHERHAND,THEENDTOENDPACKAGINGPROCESSCANBELOOKEDATVIATHE“WORKCENTRIC“ABC/MASCOLL

12、ECTIVEEFFORTSANDRESOURCESTOMANUFACTUREAFINALPREMIXEDPOWDERDRINKPOUCHOVERHEADASSIGNMENTISNOTASIMPLETASKBASEDONTHETRADITIONALCOSTACCOUNTINGMETHODOLOGY,OVERHEADORINDIRECTEXPENSESAREASSIGNEDTOEACHPRODUCT,SERVICE,ORPROCESS,BASEDONAPERCENTOFDIRECTLABORORMATERIALCOSTSTHISISNOTONLYMISLEADINGASEACHPRODUCT,SE

13、RVICE,ORPROCESSCONSUMESOVERHEADSATDIFFERENTRATES,BUTALSOMISGUIDINGDECISIONMAKERSTHATCERTAINPRODUCTORSERVICEISPROFITABLEORNOTBASEDONTHEPREDETERMINEDANDDISTRIBUTEDOVERHEADSTOALLPROCESSESEQUALLYTOSUM,THECONVENTIONALAPPROACHTOCOSTACCOUNTINGEXPLAINS“WHATWASSPENT,WHEREASTHEACTIVITYBASEDVIEWDESCRIBES,WHATI

14、TWASSPENTFOR“ACTIVITYBASEDCOSTALLOCATIONANDLEANVALUESTREAMMAPTHESTANDARDCOSTINGAPPROACHWASDEVELOPEDINTHEMID20THCENTURYTOMEETTHEDECISIONMAKINGREQUIREMENTINTHEMASSPRODUCTIONTYPEORGANIZATIONSASMANUFACTURINGANDSERVICEINDUSTRIESCHANGEFROMMASSTOLEANPRODUCTION,BECAUSEOFTHECHANGESOFTHEDEMANDSANDTHECOMPLEXIT

15、YOFTHECONSUMERGOODS,THECONVENTIONALWAYTOAPPROACHCOSTINGHASBECOMEUNSUITEDFORLEANINITIATIVESASTHERESULT,BHMASKELLSUGGESTEDAUNIQUEVIEWOFALLOCATINGEXPENSESVIATHEVALUESTEAMBASEDMETHODOLOGYTHATIS,THECOSTOFAPROCESSWILLBECOMPOSEDOFTHELABOR,MATERIALSANDASSIGNABLEOVERHEADEXPENSESFORSOLELYACTIVITIESINTHEVALUES

16、TREAMANDTHEOPTIMIZEDFLOWOFTHEPROCESSSEEFIGURE1THEREPORTINGOFTHE“VALUESTEAMPROFITS“WASALSOADDRESSEDINTHESIMILARMANNERWITHTHEEFFORTSTOIDENTIFYBOTHCOSTANDPROFITVIATHEVALUESTREAMANDASSOCIATEDACTIVITIES,THEVALUESTREAMMANAGERSNOWCANUNDERSTAND,MEASUREANDBECOMEACCOUNTABLEFORTHEEXPENSES,EFFICIENCYANDVALUEPRO

17、DUCEDBYALLVALUEADDEDORESSENTIAL,RELATEDACTIVITIESINTHEPROCESSFURTHERMORE,UNLIKETHETRADITIONALCOSTINGMETHODOLOGY,THEACTIVITYBASEDANDLEANPRODUCTIONMETHODOLOGYCANSUPPORTCONTINUOUSIMPROVEMENTEFFORTSBYASTUDYOFTHEACTIVITYCLASSIFICATIONANDCOSTOFACTIVITIESRESIDINGINTHEVALESTREAMSYSTEMPERAGRAWAL,REZAEEANDPAK

18、,EACHACTIVITYCANBECLASSIFIEDBASEDONTHEFOLLOWINGDIMENSIONSCATEGORYAVALUEADDINGANDESSENTIALTHISCATEGORYIDENTIFIESACTIVITIESTHATNOTONLYADDTHEVALUEORFEATURESTHATCONSUMERSDESIREINTHEFINALPRODUCTSORSERVICES,BUTAREALSOREQUIREDTASKSWITHINTHEVALUESTREAMTOMANUFACTUREPRODUCTSORDELIVERSERVICESANEXAMPLEOFTHISCAT

19、EGORYISWEIGHTINGBATCHINGREDIENTSTHISACTIVITYBOTHADDSTHEVALUETOTHEFINALPRODUCTANDISALSOAREQUIREDTASKTOMANUFACTURETHEPREMIXEDPOWDERDRINKPACKAGECATEGORYBVALUEADDINGBUTNONESSENTIALTHISCATEGORYIDENTIFIESACTIVITIESTHATADDTHEVALUEORFEATURESTHATCONSUMERSDESIREINTHEFINALPRODUCTORSERVICEHOWEVER,THESETASKSAREN

20、OTREQUIREDWITHINTHEVALUESTREAMTOMANUFACTUREPRODUCTSORDELIVERSERVICESANEXAMPLEOFTHISCATEGORYISTHEMIXINGBATCHINGREDIENTSTHISACTIVITYADDSTHEVALUETOTHEFINALPRODUCT,BUTISNOTAREQUIREDTASKTOMANUFACTURETHEPREMIXEDPOWDERDRINKPACKAGETHEVALUEADDINGBUTNONESSENTIALTASKMAYBEELIMINATEDTHROUGHREDESIGNINGORREENGINEE

21、RINGOFTHEPRODUCTSORPROCESSCATEGORYCNONVALUEADDINGBUTESSENTIALTHISCATEGORYIDENTIFIESACTIVITIESTHATDONOTADDTHEVALUEORFEATURESTHATCONSUMERSDESIREINTHEFINALPRODUCTORSERVICEHOWEVER,THESETASKSAREREQUIREDWITHINTHEVALUESTREAMTOMANUFACTUREPRODUCTSORDELIVERSERVICESEXAMPLESOFTHISCATEGORYAREPRODUCTORPACKAGELABE

22、LINGANDQUALITYCONTROLTASKSTHESEACTIVITIESDONOTADDTHEVALUETOTHEFINALPRODUCT,BUTAREREQUIREDTASKSTOMANUFACTURETHEPREMIXEDPOWDERDRINKPACKAGETHENONVALUEADDINGBUTESSENTIALTASKSHOULDBECONTROLLEDANDMINIMIZEDASMUCHASPOSSIBLETHROUGHCONTINUOUSPROCESSIMPROVEMENTEFFORTSCATEGORYDNONVALUEADDINGANDNONESSENTIALTHISC

23、ATEGORYIDENTIFIESACTIVITIESTHATDONOTADDTHEVALUEORFEATURESTHATCONSUMERSDESIREINTHEFINALPRODUCTORSERVICENORAREREQUIREDWITHINTHEVALUESTREAMTOMANUFACTUREPRODUCTSORDELIVERSERVICESEXAMPLESOFTHISCATEGORYARECERTAINSTORAGEORTRANSPORTACTIVITIESTHESEACTIVITIESDONOTADDTHEVALUETOTHEFINALPRODUCTNORARETHEYREQUIRED

24、TASKSTOMANUFACTURETHEPREMIXEDPOWDERDRINKPACKAGETHENONVALUEADDINGANDNONESSENTIALTASKSHOULDBEELIMINATEDIMMEDIATELYUPONDISCOVERYBASEDONTHEUNDERSTANDINGOFTHEACTIVITYCLASSIFICATION,THEORGANIZATIONCANIMPROVEITSEFFICIENCYANDASSIGNORLOWERTHECOSTSASSOCIATEDTOTHEVALUESTREAMBYMEANOFTHE“ACTIVITYBASEDMODELOFCONT

25、INUOUSIMPROVEMENT“SEEFIGURE2THISACTIVITYBASEDAPPROACHCANFOCUSANDFACILITATEPRODUCTION,QUALITYORCONTINUOUSIMPROVEMENTPROCESSESINAREASTHATNEEDMOSTATTENTIONANDPROVIDEANOPTIMUMRETURNONTHEINVESTMENTTOILLUSTRATE,THEACTIVITYBASEDMODELRECOMMENDSTHATTHECOMPANYMUSTFOCUSITSEFFORTSANDRESOURCESTOENHANCEACTIVITIES

26、INCATEGORYATHISINCLUDESEFFORTSTOINCREASEVALUEADDINGANDESSENTIALACTIVITIESTHATWILLCONTRIBUTETOTHEBOTTOMLINEINADDITION,THESAIDAPPROACHSUGGESTSTHATEFFORTSSHOULDALSOBETOMOVETOORELIMINATEACTIVITIESINTHECATEGORYDASMUCHASPOSSIBLE,SUCHASTHEFOLLOWINGMOVINGACTIVITIESFROMCATEGORYATOCATEGORYBORCACTIVITIESINCATE

27、GORYAMUSTBEREVIEWED,ANALYZEDORREDUCEDIFPOSSIBLEPERIODICALLYTHISCANBEACHIEVEDBYMEANOFPRODUCT,SERVICEORPROCESSREDESIGN,SOTHATTHEDESIREDVALUEORFEATURESCANBEBUILTIN,RATHERTHANADDEDIN,ORTHEREDESIGNELIMINATESTHENEEDFORCERTAINNECESSARYACTIVITIESWITHTHISIMPROVEMENT,THECOSTOFEACHCATEGORYAACTIVITYCANBEREDUCED

28、ASTHEACTIVITYISMOVEDORELIMINATEDFROMTHEVALUESTREAMMOVINGACTIVITIESFROMCATEGORYBTOCATEGORYDACTIVITIESINCATEGORYBMUSTALSOBEREVIEWED,ANALYZEDORREDUCEDIFPOSSIBLEPERIODICALLYTHISCANBEACHIEVEDBYMEANOFPRODUCT,SERVICEORPROCESSREDESIGN,SOTHATTHEDESIREDVALUEORFEATURESCANBEBUILTIN,RATHERTHANADDEDINWITHTHISIMPR

29、OVEMENT,THECOSTOFEACHCATEGORYBACTIVITYCANBEREDUCEDASTHEACTIVITYISMOVEDORELIMINATEDFROMTHEVALUESTREAMMOVINGACTIVITIESFROMCATEGORYCTOCATEGORYDACTIVITIESINCATEGORYCMUSTALSOBEREVIEWED,ANALYZEDORREDUCEDIFPOSSIBLEPERIODICALLYTHISCANBEACHIEVEDBYMEANOFPRODUCT,SERVICEORPROCESSREDESIGNASTHEREDESIGNELIMINATEST

30、HENEEDFORCERTAINNECESSARYACTIVITIESWITHTHISIMPROVEMENT,THECOSTOFEACHCATEGORYCACTIVITYCANBEREDUCEDASTHEACTIVITYISMOVEDORELIMINATEDFROMTHEVALUESTREAMELIMINATINGACTIVITIESINCATEGORYDACTIVITIESINTHISCATEGORYMUSTBEELIMINATEDIMMEDIATELYTHEASSOCIATEDACTIVITYBASEDCOSTSAVINGCANTHENBERECOGNIZEDTHEACTIVITYBASE

31、DMODELAPPROACHISACONTINUOUS,NEVERENDINGPROCESSTOKEEPENHANCINGONLYTHECOREACTIVITIES,CONTRIBUTINGTOSOLELYTHECOSTOFTHEVALUEADDINGANDESSENTIALACTIVITIESINTHEVALUESTREAMCOSTOFQUALITYCOQVIAACTIVITYBASEDCOSTINGMODELCOSTOFQUALITYCOQCONCEPTHASBEENUSEDINTHEQUALITYINITIATIVESASANOTHERAPPROACHTOIDENTIFYEXPENSES

32、ASSOCIATEDTOQUALITYFEATURESORLACKTHEREOFATTHEOPERATIONALLEVEL,THISQUALITYTERMHELPMANAGERSANDQUALITYPROFESSIONALSIDENTIFYANYWASTE,SOLVEINEFFICIENCYISSUESANDCONTINUOUSLYIMPROVEPROCESSESATTHEORGANIZATIONALORCOMPANYWIDELEVEL,COQTOOLHELPSDECISIONMAKERSJUSTIFYIMPROVEMENTORQUALITYRELATEDINITIATIVESTOINCREA

33、SEPROFITS,IMPROVEQUALITYANDMEETINGOREXISTINGCONSUMERSDEMANDSUNFORTUNATELY,MANYORGANIZATIONSSUFFERFROMTHELACKOFADEQUATELEVELOFCOMPLETE,FACTBASEDDATATHISINCLUDESPROCESSCOSTSINTHETERMSOFOPERATIONRELATEDACTIVITIESTHATMANAGERSANDTHEIREMPLOYEESCANRELATETOANDAFFECTINGTHEBOTTOMLINEPROFITSOFSPECIFICPRODUCTSO

34、RSERVICEDELIVERIESTOILLUSTRATE,ONEMAINOBSTACLEPREVENTINGMANAGEMENTFROMUNDERSTANDINGTHETRUECOSTSASSOCIATEDTOEACHPROCESSISTHELACKOFDETAILSONASSIGNABLEANDOVERHEADEXPENSESTOSUPPORTDECISIONMAKINGPROCESSTHISISBECAUSEOFTHEFACTTHATMANYCOMPANIESFOCUSHEAVILYONTHEIREXTERNALREPORTINGANDINAPPROPRIATELYUSETHETRAD

35、ITIONALEXTERNALCOSTACCOUNTINGTOOLFORINTERNAL,OPERATIONALLLEVELREPORTINGWHYTRADITIONALACCOUNTINGFAILSDECISIONMAKERSTHEQUESTIONON“WHYTRADITIONALACCOUNTINGFAILS“INIDENTIFYINGTHECOSTOFQUALITYATTHEPROCESSORDEPARTMENTLEVELHASBEENANSWEREDBYCOSTSEXPERTSANDTHEIRSTATEMENTSFOLLOWTODAYSGENERALLEDGERANDBUDGETEDS

36、PENDINGSYSTEMSSUPPORTDEPARTMENTANDSTOVEPIPEMANAGERIALPHILOSOPHIES,BUTNOTDECISIONSUPPORTMANAGERSAREINCREASINGLYBEINGCHALLENGEDTOCOSTJUSTIFYTHEIRSPENDINGPROPOSALSWITHMOREFACTBASEDDATAANDLESSONFAITHSOMEQUALITYMANAGERSAREEVENBEINGASKEDTOJUSTIFYTHEIROWNEXISTENCEANDVALUETOTHEIRORGANIZATIONTHETRADITIONALAC

37、COUNTINGDATAISINCOMPLETEANDSTRUCTURALLYDEFICIENTTOALLOWMANAGERTOMEASUREANDANALYZEHISTORICALLYPROCESSMANAGEMENTHASALWAYSSUFFEREDFROMTHELACKOFANOBVIOUSANDRELIABLEMETHODOFMEASUREMENTTHATCONSISTENTLYINDICATESTHELEVELOFRESOURCECONSUMPTIONEXPENSESBYTHEBUSINESSPROCESSATANYGIVENTIMEANINDICATORWHICHALWAYSINT

38、ERESTEXECUTIVEMANAGEMENTANDISEASILYUNDERSTOODTHEBOTTOMLINEISTHATMOSTBUSINESSESHAVENOCLUEABOUTTHECOSTSOFTHEIRPROCESSESORTHEIRPROCESSESVARIOUSOUTPUTSACTIVITYBASEDCOSTING/ACTIVITYBASEDMANAGEMENTABC/MANDACTIVITYBASEDBUDGETINGABBHOLDSGREATPROMISEASACOMMONSENSESOLUTIONTOTHEFAULTSANDFRUSTRATIONOFTRADITIONA

39、LACCOUNTING/BUDGETINGMETHODSTRADITIONALBUDGETSDONOTIDENTIFYWASTE,ABBEXPOSESNONVALUECOSTSTRADITIONALBUDGETSFOCUSONDEPARTMENTALCOSTS,ABBALSOFOCUSESONPROCESSCOSTTOSUM,THETRADITIONALGENERALLEDGERAPPROACHTOCOSTCANADDRESSTHENEEDSTOMEASUREANDCOMMUNICATETHECOMPANYWIDEFINANCIALHEALTHEXTERNALLYTHETOOLISDESIGN

40、EDANDINTENDEDTOCOLLECT,SUMMARIZEANDREPORTTRANSACTIONINTOSPECIFICCOMPANYSCHARTOFACCOUNTSHOWEVER,THECOSTINFORMATIONANDSTRUCTUREIE,LABOR,MATERIAL,CONTRACTANDETCAREINCOMPLETEANDINSUFFICIENTTOADEQUATELYMEASUREORIMPROVECOSTOFQUALITYANDSUPPORTDECISIONMAKINGPROCESSSOURCEDAVIDKNARONGCOSTENGINEERINGVOL51/NO8A

41、UGUST,20091122译文作业成本法和对传统成本会计缺陷的管理解决方案方法现代的传统成本核算系统适用于整个企业的财务报告,并且可以测量业务的正常性。然而,这个传统的方法在质量成本或质量差的企业中，预测或质量预算的质量工作以及在成本价值流的分配等方面具有较少的价值。本文研究将证明作业成本法和管理都是质量监测的工具，以及指出质量成本在全面质量管理标准下会计工作的缺点。这其中包括了ABC/M概念的引入；它在成本方面的意义与价值流中的意义类似；ABC/M是通过作业模型的预算和预测来鉴别和降低质量成本。这篇文章主要介绍了专业质量人员和决策者对在跨功能流程中的真实成本的不同定义方法。这个研究里面包括

42、，目前全球竞争中应用的作业成本核算和管理方法的全面质量管理框架。此外,ABC/M将通过改变观念，计算成本的耗费以及预测和预算成本的质量提出传统的成本会计系统的质量解决方案。质量从业人员将有机会增加自身的利益，提高他们的思想境界，配置成本动因以及控制和改进成本。作业成本管理与传统成本会计系统在这一节中进一步探讨,被广泛用作内部和外部成本核算的传统会计核算系统的不全面性是研究的重要问题之一。此外,为什么作业成本管理是传统成本会计制度缺点的一个全面质量管理选择的解决方案下面几个关键结论将详细的回答以上问题现有的成本数据不是没有用的；虽然,它看起来对内部效率，利润或质量的分析、决策过程是不完整的。传统

43、成本制度否认决策者所创建的在整个生产过程中的真实成本。而且，费用分配不当和频繁的以劳动或材料费用为基础的传统成本费用方法。如果没有周期性，那么管理者将会一次或几次被怀疑关于他们操作的传统成本的耗费。在总分类账的会计科目表下，许多决策者都无法解释他们在特殊生产和服务方面的责任是有效的,生产率就会提高,生产是有利的。表格1和2就能用来解释上述的问题；也就是说，费用分配是以会计部门内部和外部建立图表账户为基础的。提供的会计科目的成本明细表，信息的接受者（即经理或质量的实践者）就会知道关于人力，物力和其他的费用的具体耗费。此外,传统的成本方法被认为是一个组织性的或以“交易为中心”的成本核算系统。为了说

44、明这一点，所有的耗费都列支在相关部门或成本中心的成本中。这种方法不能全面的体现加工费，并且限制经理人对每一个系统过程真实成本的可视性。例如，从预混料的冲剂饮料包装可以看出一个部门水平从它的包装,运输和处理就可以看出部门的质量控制情况。另一方面，整个过程的包装过程可以被看作通过“作业中心”ABC/M制造出最终的预混料饮料袋的资源。日常管理费用的分配不是一项简单的任务。在传统的成本会计方法下，用于每个产品，服务或过程的日常费用或间接费用分配，是分配直接人工和材料成本的百分之一。这纯粹是误导，因为每一个产品，服务，以不同的速率消耗费用，而且还会误导决策者认为，某些产品或服务是有利可图的，或在没有预先

45、确定和分配费用的基础上，平均分配企业所有过程的日常管理费用。综上所述，传统的成本核算方法，解释了“什么是耗费”，而作业成本法解释了“它是为什么而耗费”。标准成本计算方法发展于20世纪中期，企业为了应付大规模生产型组织的决策要求。随着制造业和服务业从大批量生产到精益生产的转变，以及消费者需求的变化和消费品的复杂性，传统的成本方法已经不适应当时的社会发展。于是，BHMASKELL提出了从价值分配蒸汽为基础的分配费用的独特观点；也就是说,一个过程的成本将分为组成它的劳动力、材料和在价值流中可分配的单独作业两个方面来分配的管理费用，该进程优化流程（见图1）。而“蒸汽利润价值”的报告中也讨论了类似的方式

46、。通过努力，他查明了成本和利润通过价值流和相关活动的分配。价值流使经理现在能够理解，衡量成本，并能对费用、效率负责，而且能够把握在这个过程中所有增值作业和必要作业的生产。此外，不像传统的成本计算方法，作业成本的生产方法能体现持续改进的成果。它通过一份关于作业分类的研究报告。（PERAGRAWAL,REZAEE和PAK）,将每个作业分为以下类别A类增值和本质作业这个分类表明作业，不仅增加了消费者希望在最终产品和服务的价值或功能，而且这些任务还需要在价值流中制造产品或提供服务。这方面的一个例子就是类加权批量原料；这项作业既增加了最终产品的价值，也是需要在价值流中用来制造预冲剂饮料包装的。B类不重要

47、的增值作业这个分类表明作业是消费者期望的最终产品或服务的增加值或功能；然而，这些作业并不需要在价值流中制造产品或提供服务。这方面的一个例子是混合类批次成分；这个作业增加了最终产品的价值,但不需要在价值流中制作的预混冲剂饮料包装。该增值是不重要的，可能会通过重新设计的产品或工艺被淘汰。C类添加的但重要的不增值作业这个分类表明作业不增加消费者期望的最终产品或服务的价值或功能；然而，这些作业需要在价值流中制造产品或提供服务。这一类的例子有产品或包装标签的质量控制工作，这些活动不增加最终产品的价值，但要在价值流中生产所需的任务预冲剂的饮料包装。它的重点是通过持续改进,尽可能地控制和减少成本。D类添加和

48、非必要的不增值作业这个分类表明作业，不增加消费者期望的在最终产品或服务的愿望的价值或功能，也不需要在价值流中提供所需的产品或服务的生产功能。这一类的例子是有一定的贮存或运输的作业；这些作业不增加最终产品的价值，也不需要他们所需的用来制造预冲剂饮料包装。这些作业不增加最终产品的价值，也不会要求制造他们需要的预混料的冲剂饮料包装。这个不增值的作业一旦发现应立即消除。基于作业分类的理解，组织可以提高生产的效率，分配或降低“持续改进的作业模式”取得的相关成本（见图2）。以这项作业为基础的方法可以集中精力，最大的关注生产、质量或持续改进的过程，并提供最佳的投资回报。为了说明这一点，以作业成本为基础的模式

49、建议，该公司必须集中精力和资源，以加强A类作业。这包括努力提高可以增值和必要的作业，这是最低的限度。除此之外，该方法也表明，应该尽可能地移走或消除D类作业,比如下面把A类作业移到B类或C类在A类中的作业，必须进行定期地审查，分析或减少成本（如果可能的话）。这意味着可以通过对产品，服务或流程的再造，以使所需要的价值或功能可以内置，而不是增加，或者通过重新设计来消除某些必要活动的需求性。有了这种改进，每个A类作业的成本就可以减少，因为该活动是可以移动的或从价值流中淘汰的。把B类作业移到D类B类作业也必须定期地加以审查，分析或减少成本（如果可能的话）。这意味着可以通过对产品，服务或流程的再造，使所需的价值或功能可以内置，而不是添加。有了这一改进，每个B类作业的成本就可以减少，因为该活动是可以移动的或从价值流中淘汰的。把C类作业移到D类C类作业也必须定期地加以审查，分析或减少成本（如果可能的话）。这意味着可以通过对产品，服务或过程的重新设计来消除某些必要作业的需要。有了这种改进，每个C类作业的成本就可以减少，因为该活动是可以移动的或从价值流中淘汰的。消除D类作业这一类的作业，必须立即消除；并确认相关的作业成本的节约量。作业成本模式的方法是一个持续的，永无止境的过程。它可以增强核心活动，有助于必要作业在成本价值流中的完全增值。通过作业成本模型的质量成本COQ质