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
