1、原文APPLICATIONOFACTIVITYBASEDCOSTMANAGEMENTFAILUREOFTRADITIONALCOSTACCOUNTINGMETHODSINTHEEARLY1960S,PETERDRUCKERNOTEDTHATBECAUSETRADITIONALCOSTACCOUNTINGSYSTEMSDONOTEXAMINECOSTOFWORKACTIVITIESTRANSACTIONS,THEYCANNOTACCURATELYREVEALTHETRUECOSTOFPRODUCTSDRUCKER5556HISCONCERNMANAGERSWEREMAKINGDECISIONSA
2、BOUTPRODUCTCOSTSUSINGINACCURATECOSTACCOUNTINGDATARECENTLY,COSTACCOUNTINGRESEARCHERSHAVEDEMONSTRATEDTHATTRADITIONALMANAGERIALACCOUNTINGSYSTEMSFAILTOPROVIDEACCURATEPRODUCTANDSERVICECOSTDATAJOHNSONANDKAPLAN13THEYHAVEFOUNDTHATTRADITIONALACCOUNTINGPRACTICESANDSYSTEMSPROVIDE“MANAGERIALACCOUNTINGINFORMATIO
3、NTHATISTOOLATE,TOOAGGREGATEDANDTOODISTORTEDTOBERELEVANTFORMANAGERSPLANNINGANDCONTROLDECISIONS“MORETHAN20YEARSLATER,DRUCKERSOBSERVATIONSWEREPROVEDCORRECTBECAUSESAFETYMUSTCOMPETEWITHOTHEROVERHEADFUNCTIONSFORANEVERSHRINKINGPOOLOFFUNDS,SAFETYMANAGERSMUSTUNDERSTANDWHATFACTORSAFFECTCOSTSOFTHEIRWORKACTIVIT
4、IES,PRODUCTSANDSERVICESONLYWITHSUCHUNDERSTANDINGCANTHESECOSTSBECONTROLLEDASNOTED,HOWEVER,EXISTINGCOSTACCOUNTINGSYSTEMSDONOTPROVIDETHEDETAILEDQUANTITATIVECOSTDATAANDBUSINESSPROCESSINFORMATIONTHATSAFETYMANAGERSNEEDWITHOUTSUCHDATA,THEYDONOTKNOWWHERETOFOCUSDECISIONMAKINGEFFORTSINORDERTOBECOMEMORECOSTCOM
5、PETITIVEABCMISANEMERGINGCOSTMANAGEMENTTOOLTHATCANBEUSEDTOQUANTIFYTHECOSTOFSAFETYWORKACTIVITIESANDTHECOSTOFDEVELOPINGANDDELIVERINGSAFETYPRODUCTSANDSERVICESACTIVITYBASEDCOSTMANAGEMENTABCMEVOLVEDFROMCOSTACCOUNTINGCHANGESPIONEEREDINTHEMANUFACTURINGINDUSTRYITISACOSTMANAGEMENTSYSTEMINWHICHCOSTSAREASSIGNED
6、TOTHEPRODUCTORSERVICETHATCAUSEDTHEWORKACTIVITYTRANSACTIONTOOCCURWORKACTIVITYTRANSACTIONSARETHEFOCUSBECAUSETHECAUSESOFOVERHEADCOSTSHAVEINCREASINGLYBECOMELOGISTICALTRANSACTIONSSCHEDULINGMATERIALMOVEMENTS,PRODUCTIONRUNSANDCUSTOMERSHIPMENTSANDINFORMATIONEXCHANGETRANSACTIONSPRODUCTANDPROCESSRELATED,QUALI
7、TY,ACCOUNTINGANDSAFETYMILLERANDVOLLMAN144,146ABCMISAKEYBUSINESSANDCOSTMANAGEMENTDEVELOPMENTBECAUSECOSTSARETRACEDDIRECTLYTOTHEPRODUCTSTHATUSETHEACTIVITIESANDTHEREBYGENERATECOSTSDATAGENERATEDHELPQUANTIFYTHECOSTOFPRODUCTSANDSERVICESMOREACCURATELYDEFINEUNDERSTANDINGOFTHECAUSESOFOVERHEADCOSTSLOCATETHECAU
8、SESOFCOSTSEXPLAINWHATDRIVESCOSTABCMHASBEENAPPLIEDANDSUCCESSFULLYIMPLEMENTEDBYSERVICEORGANIZATIONSANTOS13ROTCH8KING,ETAL147CHAFFMANANDTALBOTT16EACHTRANSACTIONBASEDCOSTINGSYSTEMEXAMINEDTHEACTIVITIESPERFORMEDWITHINTHEORGANIZATIONASTHEFIRSTSTEPINUNDERSTANDINGCOSTBEHAVIORINTHESECASES,THEFOCUSOFCOSTACCOUN
9、TINGSHIFTEDFROMALLOCATINGCOSTSTOTRACINGCOSTSTHROUGHWORKACTIVITIESTOPRODUCTS,SERVICESANDCUSTOMERSFROMDETERMININGTHECOSTOFSUPPLYINGBUDGETRESOURCESIE,LABOR,MATERIALSTODETERMININGTHECOSTOFUSINGTHOSERESOURCESTOCREATEPRODUCTSKAPLAN249THISTOOLCANBEUSEDTOQUANTIFYTHECOSTOFSAFETYACTIVITIESSAFETYANDHEALTHMANAG
10、ERSCANUSEABCMTOIDENTIFYCAUSESOFCOSTBYEXAMININGWORKACTIVITIES,LINKEDTOGETHERASABUSINESSPROCESS,THATCREATEPRODUCTSOFVALUETOCUSTOMERSBYCOMBININGACTIVITYCOSTDATAWITHADEEPERUNDERSTANDINGOFTHECAUSESOFCOSTANDTHELOGICALRELATIONSHIPSAMONGACTIVITIES,MANAGERSCANBETTERCONTROLCOSTSTHISISDONEBYMANAGINGACTIVITIES,
11、REDIRECTINGFUNDSANDSTREAMLININGEXECUTIONOFHIGHCOSTACTIVITYTRANSACTIONSACCORDINGTOTHELITERATURE,ABCMCANHELPPRODUCEABETTERUNDERSTANDINGOFTHERELATIONSHIPBETWEENCOSTSANDACTIVITIESIMPROVECOSTCONTROLREDUCEWORKACTIVITYCOSTSINCREASEEFFICIENCYOFWORKACTIVITIESPROVIDEMOREACCURATE,TIMELYPERFORMANCEFEEDBACKTOMAN
12、AGERSIMPROVEDECISIONMAKINGNICHOLLS22STILESANDMICK193COKINS58GREENEANDFLEVTOV59TWOVIEWSOFACTIVITYBASEDCOSTMANAGEMENTABCMINVOLVESMORETHANTRACINGOVERHEADANDINDIRECTCOSTSFROMAPOOLOFBUDGETRESOURCESTOCOSTOBJECTSSUCHASPRODUCTSANDSERVICESSEE“GLOSSARYOFTERMS“PG26OFTEN,ABCMISLINKEDTOBUSINESSPROCESSMAPPINGANDA
13、CTIVITYANALYSISINORDERTOYIELDMOREROBUSTPERFORMANCEMEASUREMENTDATAFIGURE1SHOWSTWOVIEWSOFABCMTHECOSTDECOMPOSITIONVIEW,SHOWNBYTHEVERTICALARROW,ISCONCERNEDWITHTRACINGCOSTSFROMBUDGETTHROUGHACTIVITIESTOCOSTOBJECTSATWOSTAGEPROCESSCOKINS79INTHEFIRSTSTAGE,ACTIVITYCOSTSAREDETERMINEDBYTRACINGCOSTSFROMADEPARTME
14、NTALBUDGETTOACTIVITIESPERFORMEDTHISINFORMATIONISOBTAINEDBYINTERVIEWINGMANAGERS,SUPERVISORSANDKEYEMPLOYEESABOUTBUDGETRESOURCESSUCHASLABOR,SPACE,MATERIALSANDSUPPLIESNEEDEDTOACCOMPLISHEACHINDIVIDUALWORKACTIVITYCOSTSARETRACEDBYUSINGAPERCENTASSIGNMENTOFAVAILABLEBUDGETRESOURCESTOANACTIVITYTHISASSIGNMENTIS
15、CONSIDEREDARESOURCECOSTDRIVERFOREXAMPLE,IFAGIVENACTIVITYREQUIRESONEFULLTIMESAFETYENGINEER,TWOFULLTIMETECHNICIANS,OFFICESPACE,COMPUTERS,FIELDEQUIPMENTANDDIAGNOSTICTOOLS,ANDMATERIALSANDSUPPLIES,THESECOSTSARETRACEDTOTHEACTIVITYTHATUSESTHEMONLYTHOSECOSTSDIRECTLYASSOCIATEDWITHANACTIVITYARETRACEDASARESULT
16、,THETRUECOSTOFAWORKACTIVITYISQUANTIFIEDINTHESECONDSTAGE,ACTIVITYCOSTSARETRACEDTOPRODUCTS/SERVICESBYUSINGACTIVITYCOSTDRIVERSTHESEDRIVERSMEASUREANACTIVITYSFREQUENCYANDINTENSITYTOPRODUCEAPRODUCTORDELIVERASERVICE,CERTAINWORKACTIVITIESMUSTOCCURONLYTHEAMOUNTOFANACTIVITYANDITSASSOCIATEDCOSTREQUIREDTOPRODUC
17、ETHEPRODUCT/SERVICEISTRACEDTOTHATPRODUCT/SERVICEASINTHEFIRSTSTAGE,DATAISGATHEREDTHROUGHEXTENSIVEINTERVIEWSWITHKNOWLEDGEABLEEMPLOYEESTHECOSTDECOMPOSITIONVIEWYIELDSINFORMATIONABOUT“WHATTHINGSCOST“COKINS55,60,79CONSEQUENTLY,ACTUALCOSTOFWORKACTIVITIESANDCOSTOBJECTSAREDETERMINEDTHEPROCESSVIEW,SHOWNASTHEH
18、ORIZONTALBOXESLINKEDTOGETHERINFIGURE1,ISCONCERNEDWITHTHERELATIONSHIPBETWEENINDIVIDUALACTIVITIESLINKEDTOGETHERASABUSINESSPROCESSTHISVIEWISPRIMARILYCONCERNEDWITHTHECAUSESOFWORKMAPPINGWORKACTIVITIESANDEXAMININGTHERELATIONSHIPAMONGACTIVITIESLINKEDASABUSINESSPROCESSREVEALS“WHYTHINGSCOSTWHATTHEYDO“COKINS5
19、5,60,79FOCUSINGONPROCESSDRIVERSCAUSESOFWORKANDCOSTDRIVERSFACTORSTHATAFFECTTHEWAYANACTIVITYISPERFORMEDWILLDIRECTAMANAGERSATTENTIONTOTHECAUSESOFWORKACTIVITYTRANSACTIONSCOSTOFEACHINDIVIDUALACTIVITYANDTHERELATIONSHIPBETWEENINDIVIDUALACTIVITIESWITHINABUSINESSPROCESSAMANAGERCANTHENBEGINTODETERMINEWHEREINC
20、REMENTALPROCESSIMPROVEMENTSORRADICALREENGINEERINGWOULDIMPROVEAPROCESSORREDUCEITSOVERALLCOSTS,ORDISCOVERWHEREAPROCESSISINEFFICIENTBECAUSECERTAINKEYACTIVITIESAREUNDERFUNDEDABCMAPPLIEDTOAFIREPROTECTIONGROUPADESCRIPTIVECASESTUDYRESEARCHMETHODOLOGYWASUSEDTOSYSTEMATICALLYDEVELOPKNOWLEDGEABOUTUSEOFABCMBYSA
21、FETYMANAGERSTHECENTRALPURPOSETOINVESTIGATETHEPROPOSITIONTHATANINTEGRATEDABCMMETHODOLOGY,WHICHEXAMINESBOTHCOSTDECOMPOSITIONANDWORKACTIVITIESLINKEDTOGETHERASABUSINESSPROCESS,CANGENERATEUSEFULCOSTDATAANDBUSINESSPROCESSINFORMATIONRESULTANTDATACANBEUSEDTOIMPROVEDECISIONMAKINGANDBETTERCONTROLACTIVITYTRANS
22、ACTIONS,WHICHGENERATECOSTSACTIVITYIDENTIFICATIONASNOTED,ACTIVITIESARETHEFOCALPOINTOFANALYSISINABCMACTIVITIESAREEASILYUNDERSTOODCONTAINTHEELEMENTSOFCOSTAREDEMANDEDANDUSEDBYAPRODUCTAND/ORSERVICEANDCANBEAFFECTEDANDCHANGEDACTIVITYTRANSACTIONSREFLECTTHE“BUSINESSOFBUSINESS,“WHICHINCLUDESPLANNING,SCHEDULIN
23、G,COORDINATING,PERFORMING,MEASURING,CHECKING,ASSURING,EVALUATING,CONTROLLINGANDSATISFYINGBUSINESSPROCESSINPUTSACTIVITYTRANSACTIONSAREBESTCONCEPTUALIZEDASUSINGBUDGETRESOURCESTOPERFORMWORK,WHICHISDRIVENCAUSEDBYPROCESSINPUTSIE,IDENTIFIEDHAZARDS,TOPRODUCEANOUTPUTTHATSATISFIESANORGANIZATIONALGOALIE,REDUC
24、INGACCIDENTRATESMANAGERSANDSUPERVISORSCANONLYMANAGEWORKACTIVITIESPERFORMED,NOTTHECOSTSCONSEQUENTLY,COSTSARECONTROLLEDBYMANAGINGACTIVITYTRANSACTIONS,NOTBYMANAGINGCOSTSEACHACTIVITYDESCRIBESTHEWAYINWHICHADEPARTMENTDEPLOYSITSBUDGETRESOURCESINORDERTOACCOMPLISHANORGANIZATIONALMISSIONINTHISCASESTUDY,THEMIS
25、SIONWASTHERESEARCHTEAMWORKEDWITHTHEMANAGERANDTWOSUPERVISORSOFTHEFIREPROTECTIONFPDEPTTOIDENTIFYKEYDEPARTMENTACTIVITIESTHETEAMALSOIDENTIFIEDTHEAMOUNTOFACTIVITYDETAILREQUIREDTOMEETSTATEDRESEARCHOBJECTIVES1IMPROVEDECISIONMAKING2BETTERCONTROLACTIVITYTRANSACTIONSTHATCAUSECOSTAND3SOLVECOMPLEXBUDGETARYANDBU
26、SINESSPROBLEMSAKEYCONCERNINDESIGNINGTHECOSTDECOMPOSITIONCOMPONENTOFTHEABCMMODELWASAVOIDINGTOONARROWLYDEFINEDACTIVITIES,WHICHWOULDRESULTINIDENTIFYINGTOOMANYACTIVITIESIFTHATOCCURRED,THERESULTANTMODELWOULDBEUNNECESSARILYCOMPLEXACTIVITYANALYSISACTIVITIESANDTHEIRASSOCIATEDTRANSACTIONSARETHECENTRALFOCUSBE
27、CAUSECOSTCONTROLANDMANAGEMENTOCCURATTHEACTIVITYLEVELACTIVITYANALYSISINVOLVESDETERMININGANDEXAMININGTHEDRIVERSOFEACHACTIVITYTHESEDRIVERSAREIMPORTANTBECAUSETHEYARERECOGNIZABLE,ACCEPTEDANDAUTHORITATIVECAUSESOFWORKUNDERSTANDINGWHATWORKISPERFORMEDANDWHY,WHATRESOURCESAREINVOLVED,ANDWHATOUTPUTRESULTSARECRU
28、CIALDATAFORCREATINGTHEUNDERSTANDINGNEEDEDTOIDENTIFYOPPORTUNITIESFORIMPROVINGWORKERHEALTHANDSAFETYPRACTICESIDENTIFYNONESSENTIALWORKACTIVITIESIDENTIFY“PRODUCTIVE“WORKANDSUPPORTWORKWITHINTHEFPDEPTITSELFANOVERHEADORSUPPORTGROUPTOTHELABEXAMINESIGNIFICANTACTIVITIESFORTHEIRCONTRIBUTIONTOCOMPANYGOALSCOMPARE
29、ACTIVITIESTO“BESTINCLASS“ACTIVITIESWITHINOTHERFIRMSCOMPAREACTIVITIESTOEXTERNALVENDORSASPARTOF“MAKEORBUY“DECISIONSEXAMINELINKSBETWEENACTIVITIESUNDERSTANDDRIVERSOFACTIVITIESIDENTIFYOPPORTUNITIESFOROVERALLCOSTIMPROVEMENTSIDENTIFYPOTENTIALCOSTSAVINGSBYCHANGINGORELIMINATINGWASTE,INEFFICIENCYANDREDUNDANCY
30、MAKESTRATEGICANDTACTICALDECISIONSFOLLOWINGISADISCUSSIONOFTHERESULTSOFTHISANALYSISACTIVITYCOSTTHISACTIVITYWASSIGNIFICANTTOSTUDYPARTICIPANTSBECAUSEABCMREVEALEDANINSIGHTABOUTANACTIVITYTHATTHEYINTUITIVELYKNEWWASDEMANDINGOFRESOURCES,YETCOULDNOTQUANTIFYINADDITION,BYIDENTIFYINGTHISACTIVITYANDITSCOST,THEMAN
31、AGERSCOULDEXAMINEEXISTINGDATAABOUTTHESECUSTOMERREQUESTSANDDEVELOPRESPONSESTRATEGIESSUCHANALYSISCANBEREPEATEDFORANYHIGHCOSTACTIVITYTHEKEYPROCESSINPUT,“INFRASTRUCTURENEEDS,“REFLECTSOVERHEADACTIVITIESASSOCIATEDWITHTHEFPDEPTANDITSCRAFTSLABORCONTRACTORSHOWNINTABLE1INACTIVITYCENTERSLABELED“CONTRACTOROVERH
32、EAD“AND“DEPARTMENTALOVERHEAD“THESEREPORTSSHOWHOWRESOURCESHAVEBEENTRACEDTOEACHACTIVITYMANAGERSCANEXAMINECOSTELEMENTDATAIE,LABOR,SUPPLIESFOREACHOVERHEADACTIVITY,ALONGWITHDESCRIPTIONSOFTHEWORK,TODETERMINEWHETHERTHEFUNCTIONNEEDSTOBEPERFORMEDORCANBEPERFORMEDDIFFERENTLYFOREXAMPLE,“INFRASTRUCTURESUSTAINING
33、“COSTTHEGROUP366,170TABLE1THISWASDEFINEDAS“ACTIVITIESPERFORMEDTOKEEPTHEDEPARTMENTOPERATING“EXAMINATIONOFTHEUSEOFRESOURCESBYTHISACTIVITYREVEALEDTHATTHECOSTCONSISTSOFLABORCOSTSSIXEMPLOYEESFROMTHREEJOBCLASSIFICATIONSANDNONLABORCOSTS,SUCHASUTILITIES,SPACE,INFORMATIONANDCOMMUNICATIONSANDPURCHASEORDERSTHI
34、SDETAILEDBREAKDOWNPROVIDESTHEELEMENTSOFCOSTFOREACHACTIVITYRELATEDTOABUSINESSPROCESSMANAGERSCANUSETHISDATAASTHESTARTINGPOINTFORANALYSISOFACTIVITIESBYUNDERSTANDINGWHATDRIVESTHESEEXPENSES,SAFETYMANAGERSCANFOCUSDECISIONMAKINGONWAYSTOMANAGEACTIVITIESTHATGENERATECOSTS,INSTEADOFFOCUSINGEFFORTSONMANAGINGIND
35、IVIDUALCOSTSCOSTDRIVERANALYSISCOSTDRIVERSCREATEORINFLUENCECOSTOFBOTHANACTIVITYANDABUSINESSPROCESSFIGURE1SHOWSHOWTWOCOSTDRIVERSRESOURCEANDACTIVITYOPERATEINTHISSTUDY,QUANTITATIVERESOURCECOSTDRIVERSWERENOTAVAILABLEINSTEAD,LABORANDNONLABORRESOURCESOFDEPARTMENTANDCONTRACTORWERETRACEDINTOTHEACTIVITYCENTER
36、STHISWASACHIEVEDBYESTIMATINGBUDGETRESOURCESCONSUMEDBYEACHINDIVIDUALACTIVITYUSINGPERCENTASSIGNMENTSOFRESOURCESASCOSTDRIVERSRESULTSREPRESENTTHETHINKINGOFTHEMANAGERSABOUTACTIVITIESPERFORMEDANDRESOURCESNEEDEDTOACCOMPLISHTHEACTIVITIESTHISRESOURCECOSTTRACINGTRANSLATESFRACTIONALESTIMATESPERCENTESTIMATESWER
37、EUSEDASRESOURCECOSTDRIVERSOFRESOURCECONSUMPTIONBYEACHACTIVITYINTOACTIVITYCOSTSTABLE1IDEALLY,ACTIVITYCOSTDRIVERSSHOULDREFLECTACAUSALRELATIONSHIPBETWEENANACTIVITYANDTHECOSTOBJECTMEASUREHOWOFTENTHEACTIVITYISPERFORMEDANDREFLECTTHELEVELOFEFFORTREQUIREDTOCOMPLETEANACTIVITYINTHISSTUDY,HOWEVER,MANAGERSQUICK
38、LYDISCOVEREDTHAT,BECAUSETHEYHADNOTPREVIOUSLYCONCEIVEDOFTHEIRWORKINTERMSOFACTIVITIESPERFORMEDTOPRODUCESPECIFICPRODUCTSANDSERVICES,THEYDIDNOTCOLLECTACTIVITYDRIVERDATACONCLUSIONSBYUSINGABCM,SAFETYMANAGERSCANCONTRIBUTEVALUABLEDATATOFACILITATEEXECUTIVEDECISIONMAKINGDATAGENERATEDCANHELPDETERMINECOSTSGENER
39、ATEDBYSAFETYACTIVITYTRANSACTIONSANDCOSTSOFPRODUCTS/SERVICESDELIVEREDBYASAFETYDEPARTMENTMORESPECIFICALLY,THESAFETYMANAGERCANDEMONSTRATEWHICHESLEADTOBETTERCONTROLOFWORKACTIVITYTRANSACTIONSANDTHEIRASSOCIATEDCOSTSANDHELPSOLVECOMPLEXBUDGETARYANDBUSINESSPROBLEMSBYUSINGABCMTOIDENTIFYREASONSFORCONTINUING,MA
40、INTAININGOREXPANDINGFUNDINGOFAGIVENSAFETYDEPARTMENTORPROGRAM,SAFETYSTAFFWILLBEBETTERABLETOCOMPETEFORSHRINKINGRESOURCESTABLE1PROCESSDRIVERS,ACTIVITYCENTERS,SERVICESPRODUCED,CUSTOMERSSERVEDPRODUCTSANDSERVICESPRODUCED,CUSTOMERSSERVEDPROCESSOUTPUTSABNUCLEARFACILITYA77,343NUCLEARFACILITYB31,877WASTESITE3
41、4,926SITEWIDE91,209TOTALCOST235,355OVERHEADSUPPORTPROVIDEDADMINISTRATION481,811DELIVEREDNONTECHNICALSUPPORT22,720OVERHEADCOSTS233,787TOTALCOST738,318PRODUCTSPRODUCEDDOCUMENTSWRITTEN128,405HOODEXTINGUISHINGSYSTEMS9,556TOTALCOST137,961SERVICESDELIVEREDEMERGMGMTASSISTANCEPROVIDED17,719PLANS/PROPOSALSRE
42、VIEWED461,662SPECIALPROBLEMSSOLVED138,450INSPECTIONSPERFORMED447,445FIREDEPARTMENTSUPPORTED73,857LIFESAFETYCODESUPPORT102,347CONTRACTOREVALUATIONSPERFORMED45,500BUDGETOVERSIGHTPROVIDED32,723SCHEDULEMAINTENANCE233,477SAFETYSYSTEMSREPAIRED113,302INSPECT/TESTS/MAINTENANCE1,230,914TOTALCOST2,057,396SOUR
43、CEMICHELTBRANDT,STEVENPLEVINE,JAMESRGOURDOUXAPPLICATIONOFACTIVITYBASEDCOSTMANAGEMENTJPROFESSIONALSAFETY,1999122译文作业成本管理的应用传统的成本会计方法的缺陷在1960年初，彼得德鲁克指出，由于传统的成本核算系统不检查工作过程中的成本（交易），因此他们不能准确地表达出真正的成本产品德鲁克5556。他关注在管理人员使用了不准确的成本会计数据来决定有关产品成本。最近,成本会计研究人员已经表明,传统的管理会计系统未能提供准确的产品和服务成本数据约翰逊和卡普兰13。他们发现,传统的会计实务及系
44、统提供“管理会计信息，是太晚了，太过于扭曲汇总，并将有关的管理人员的规划和控制决定”约翰逊和卡普兰22。二十多年过去了，德鲁克的意见被证明是正确的。因为安全必须与其他内务功能一起日益缩小资金，安全管理人员有必要了解哪些因素影响费用、他们的工作作业以及产品和服务。如上所述，现有的成本会计核算系统不提供详细的数量成本数据和那些安全管理人员所需要的业务过程信息。没有这些数据，他们不知道该从哪里集中决策的努力以便更具有成本竞争力。作业成本管理是一项新兴的成本管理工具，可以被用来量化安全工作的成本作业和造价的开发以及销售安全的产品和服务。作业成本管理成本核算进化而来的作业成本管理起源于制造业的变化。它是
45、一个成本管理系统，成本被分配给那些造成交易作业发生的产品或服务的工作。工作作业交易是重点，因为间接成本已日益成为后勤交易（调度物质运动、生产运行和客户发货）和信息交流交易（产品和进程有关的、质量、会计和安全）（米勒和法门144、146）。作业成本管理是商业和成本管理发展的关键，因为成本直接追溯到产品，使用的作业，从而产生费用。产生的数据表明产品成本的量化和更准确的服务；间接费用的原因的界定理解；定位成本的原因；解释驱动成本。作业成本管理已成功应用和全面实施服务组织（安托斯13罗奇8国王,ETAL147CHAFFMAN和塔16）。每笔成本计算系统内进行的作业的第一步是了解成本行为。在这些情况下，
46、成本会计从分配费用通过对产品、服务和客户的工作作业来追踪成本，从确定提供的成本预算财力（即人工、材料）到确定使用成本资源创造产品（卡普兰249）。这个工具可以用来量化金融安全作业的成本，安全经理可以使用ABCM通过检验作业来识别成本的原因，联系在一起，就像一个业务流程，为客户创造价值的产品。通过结合作业的成本数据，可以更深入地了解成本的原因和作业之间的逻辑关系，而管理人员可以更好的控制成本。这是通过管理作业，重定向资金和高成本作业交易的精简执行来被完成。根据文献报告，ABCM能帮上忙更好地了解费用和作业之间的关系；提高成本控制；减少作业成本；提高作业效率；及时提供更精确的反馈业绩给管理人员；改
47、善决策（尼科尔斯22；斯太尔斯和米克193；卡金斯58；格林和弗利夫塔59）。作业成本管理的两种观点作业成本管理更多的涉及从一群预算资源成本物品中追查间接成本，如产品和服务。（见“词汇表”，第26页）。通常，作业成本管理连接业务过程映射和作业分析,旨在对产量取得更有力的性能测量数据。图一显示了作业成本管理的两种观点。成本分解的观点，所表现出的垂直向上的箭头，关注的是从预算的成本费用来追查成本对象分两个阶段。（卡金斯79）。在第一个阶段，作业成本通过从一个部门预算进行的作业追查费用。这一信息是采访管理人员、监事和关键雇员获得的，预算资源是（例如劳动、空间、材料和用品）每一个人的工作需要完成的。追
48、查成本使用百分符号是现有预算资源的一项作业。这项任务是一个资源成本驱动。例如，如果某一作业需要一个全职安全工程师、两名全职人员、办公室、计算机、外地设备和诊断工具、材料和用品，这些成本都追查到作业中使用。只有这些与成本直接相关的作业是可以追查。在第二阶段，费用是利用作业成本动因追溯到产品和服务中。这些动因测量作业的频率和强度生产产品或提供服务的，某些作业一定发生。只有金额作业（及其相关费用）须出示产品或服务，是要追溯到产品或服务中。在第一阶段，收集数据是通过知识性雇员的广泛的采访得来的。分解的成本考察产量信息关于“什么是东西成本”。因此，实际成本为工作和成本对象已经定了。这一进程来看，在图一中
49、主要表现为水平联系,关注的是个人之间的关系，是联系在一起的个人作业作为业务流程的。测绘工作作业和检验作业之间的关系（作为业务流程的联系），它揭示出“为什么这就是他们所做的成本。”关注过程动因（工作原因）和成本动因（影响驱动作业进行的因素）将直接引起管理人员注意工作作业的交易原因；成本的每个单独的作业,以及在业务流程中它们之间的关系。一个管理人会开始决定哪渐进的过程改进或激进重组将改进一个过程或者减少总成本,或发现一个过程中缺乏效率,因为某些关键作业也缺少资金。作业成本管理应用于消防组一个研究的方法是使用系统地发展知识关于通过安全的管理人员来使用作业成本管理。它的主要目的是探讨综合的作业成本管理检验方法,检验具有成本分解与作业联系在一起作为一个业务过程中，可以生成有用的成本数据和业务过程的信息。所得的数据可以用来改善决策和更好地控制交易作业产生费用。如上所述,作业的重点在于作业成管理的分析。包括成本的要素；被要求和被产品或服务使用；可以被影响和改变。交易作业反映“做生意”，其中包括规划、安排、协调、表演、测量、检查、保证、评价、控制和满足商业进程投入。交易作业构想是最好使用预算资源进行工作，这是推动（造成）的过程中投入（即确定危害），是为了产生一个输出，满足一个组织的目标（即降低事故率）。只能管理经理和主管工作完成，而不是成本。因此，成本控制不是由管理作业交易管理成本。每个作
