1、 1 外文翻译 原文 Application of Activity-Based Costing in a Manufacturing Company: A Comparison with Traditional Costing Material Source: Department of Industrial Engineering, University of Dokuz Eylul, Turkey Author: Gonca Tuncel, Derya Eren Akyol, Gunhan Mirac Bayhan, Utku Koker Abstract: Activity-Based
2、 Costing (ABC) represents an alternative paradigm to traditional cost accounting system and has received extensive attention during the past decade. Rather than distorting the cost information by using traditional overhead allocation methods, it traces the cost via activities performed on the cost o
3、bjects (production or service activities) giving more accurate and traceable cost information. In this paper, the implementation of ABC in a manufacturing system is presented, and a comparison with the traditional cost based system in terms of the effects on the product costs is carried out to highl
4、ight the difference between two costing methodologies. The results of the application reveal the weak points of traditional costing methods and an S-Curve which exposes the undercosted and overcosted products is used to improve the product pricing policy of the firm. 1 Introduction The customer driv
5、en environment of todays manufacturing systems and the competitive pressure of the global economy force manufacturing services and organizations to become more flexible, integrated and highly automated in order to increase their productivity at reduced costs. But it is impossible to sustain competit
6、iveness without an accurate cost calculation mechanism. Proposed by, as an alternative method to traditional cost accounting methods, ABC assigns costs to activities using multiple cost drivers, and then allocates costs to products based on each products use of these activities. Using multiple activ
7、ities as cost drivers, it reduces the risk of distortion and provides accurate cost information. In an ABC system, the total cost of a product equals the cost of the raw materials plus the sum of the cost of all value adding activities to produce it. In other words, the ABC method models the usage o
8、f the organization resources by the 2 activities performed and links the cost of these activities to outputs, such as products, customers, and services. Each product requires a number of activities such as design, engineering, purchasing, production and quality control. Each activity consumes resour
9、ces of different categories such as the working time of the manager. Cost drivers are often measures of the activities performed such as number of units produced, labor hours, hours of equipment time, number of orders received. In traditional cost accounting systems, direct materials and labor are t
10、he only costs that can be traced directly to the product. By using the ABC system, activities can be classified as value-added and non-value-added activities. In order to improve the performance of the system, non-value-added can be eliminated. Despite the advantages of providing accurate costs, it
11、requires additional effort and expense in obtaining the information needed for the analysis. However, a proper design tool can help to reduce time used for modeling and overcome the difficulties present in designing a cost model. The primary objective of this paper is to develop an ABC system for a
12、sanitary-ware company and to compare the results of ABC with traditional costing methods. In other words, the aim of ABC analysis is to guide improvement efforts of management in the right direction by providing accurate information about activities. The organization of the paper is as follows: In s
13、ection 2, the methodology of ABC is explained. A case study is presented in section 3 to illustrate the application of ABC in a company. Finally, in section 4, the conclusions and the future research directions are given. Some suggestions are offered to improve the performance of the company. 2 Acti
14、vity-Based Costing (ABC) ABC is an economic model that identifies the cost pools or activity centers in an organization and assigns costs to cost drivers based on the number of each activity used. Since the cost drivers are related to the activities, they occur on several levels: （ 1） Unit level dri
15、vers which assume the increase of the inputs for every unit that is being produced. （ 2） Batch level drivers which assume the variation of the inputs for every batch that is being produced. （ 3） Product level drivers which assume the necessity of the inputs to support the production of each differen
16、t type of product. 3 （ 4） Facility level drivers are the drivers which are related to the facilitys manufacturing process. Users of the ABC system will need to identify the activities which generate cost and then match the activities to the level bases used to assign costs to the products. While usi
17、ng the ABC system, the activities which generate cost must be determined and then should be matched to the level drivers used to assign costs to the products. The implementation of the ABC system has the following steps: （ 1） Identifying the activities such as engineering, machining. （ 2） Determinin
18、g the activity costs. （ 3） Determining the cost drivers such as machining hours, number of setups and engineering hours. （ 4） Collecting the activity data. （ 5） Computing the product cost. 3 Implementation of the ABC Method: A Case Study The implementation study presented here took place in one of t
19、he leading sanitary ware companies in Turkey 7. It has a production capacity of 6.8 thousand tons. Like many sanitary ware manufacturers, the company includes some common processes. First stage of the processes is done in the bulk-preparement department which is in charge of preparing the essential
20、quantities of bulk bearing. Recipes are prepared for each production run and according to these ingredient recipes, the bulks are prepared by the electronically controlled tanks. After the bulk is ready, it can be sent to two different departments, pressured and classical casting departments. In pre
21、ssured casting department, the bulk is given shape by the pressured casting process. The process uses automated machines and has shorter cycle times when compared to classical casting department. However, the bulk used in this department must have the characteristics of strength and endurance. The o
22、utput of this department is sent to glazing department. Classical casting is the second alternative to produce sanitary ware products. In this department, most of the operations are performed by direct labor. The cycle times of the products are longer than the pressured casting department. The outpu
23、t of this department is shaped and casted bulk and sent to the glazing department, too. In glazing department, shaped bulk is glazed. This stage can be defined as polishing the products with a protective material from external effects. The output of this department is sent to tunnel oven. 4 In tunne
24、l oven, the products are heated over 1200 degrees Celsius. After staying in theses ovens for a period of time, the products are inspected by the workers. However, some of the output may have some undesired characteristics like the scratches, etc. In this case, these products are sent to the second h
25、eat treatment where they are reworked and heated again. The proper output is sent to packaging while the defected ones are sent to waste. Finally, in packaging department, products are packaged and shrunken. Company has been using a process costing logic for obtaining the proper costing of its produ
26、cts. Process costing is also a widely used costing tool for many companies. This method recognizes the following cost pools: Direct Labor: All workers taking place in the production are recognized as direct labor and this pool is the most common pool used in every stage. LPG-Electricity hot water: T
27、hese items are important costing element in casting departments. Packaging: This cost is observed in the final stage of the firm called final packaging. It includes packaging and shrinking of the products. Overheads: This is also common cost pool for all the stages in the firm. It includes depreciat
28、ion, rents, indirect labor, materials, and miscellaneous costs. In order to perform ABC calculations, process costing sheets are used. Because process costing aggregates the cost in the case of more than one product, it is difficult to obtain the correct results. The correct results with process cos
29、ting can only be achieved when there is a single homogenous product. After analyzing the output of bulk preparement department, it is seen that bulk prepared for the two departments are the same which brings an opportunity for the analysis. Firstly, time sheets are prepared to learn how much of the
30、labor time is used to perform the relevant activities. Workers filled the time sheet and as a result, the activity knowledge of the processes and related percentage times are obtained. The time sheets are edited and necessary corrections are made. While some of the activities are merged, some of the
31、m are discarded. After this stage, the wage data is requested from the accounting department and labor cost of the activities are determined. If the amount of the activities that each product consumes can be learnt, the product costing can be calculated by taking the sum of the costs of the activiti
32、es consumed by these products. Observations and necessary examinations are done to reach this knowledge and the conversion costs are loaded onto the activities. Cost of 5 rent is loaded according to the space required for each activity and similarly, the power, depreciation and other conversion cost
33、s are loaded on the activities according to the activities consumption of the resources. After finding the product costs of the firm, the costs obtained by process costing methodology and the ABC results of the product costs are compared. From the results, it is seen that there are significant diffe
34、rences between some of the product costs obtained by the two methods. 4 Conclusions ABC utilizes the activity concept and by using the activities, ABC can successfully link the product costs to production knowledge. How a product is produced, how much time is needed to perform an activity and finall
35、y how much money is absorbed by performing this task are answered by the help of ABC studies. From the ABC analysis, it is seen that while some of the products are undercosted, and overcosted, some of them give nearly the same results. In the analysis, the cost calculations of the bulk preparement d
36、epartment are performed using traditional costing method. When the outputs of the processes are identical or nearly identical, then ABC must be avoided to implement. Because ABC consumes lots of time, data and efforts, implementation of it has also a cost. For identical outputs, both ABC and traditi
37、onal give the same results, so it is not logical to implement ABC. By the help of this analysis, product-pricing decisions gain importance. Pricing decisions can be done under the scope of these hidden losses and profits. According to the ABC results, the company will probably increase or decrease s
38、ome of its product costs to gain more competitive advantage. The costing process of the company highlighted some weaknesses of the information system, too. These problems are also expected to be fixed in the future. As it is seen in this application, ABC is capable of monitoring the hidden losses an
39、d profits of the traditional costing methods. The existence of S-Curve shows which ones of the products are under or overcosted. As a further work, in the company, performance analyses are expected to be done and especially Balanced Score Card (BSC) implementations can be performed. The existence of
40、 the ABC database is an advantage for BSC applications since its financial phase recommends an ABC implementation. Kaizen applications and BSC can give the firm great advantages in the short and long run under the scope of ABC. The studies in literature promote that ABC is a promising method to supp
41、ort 6 pricing, product mix, and make or buy decisions in manufacturing companies. ABC is a fruitful area for researchers and has high potential for novel applications such as the hybridization of ABC with meta-heuristics methods as Artificial Neural Networks, Genetic Algorithms, and Simulated Anneal
42、ing. 译文 作业成本法在制造业的应用：并与传统成本法比较 资料来源： Department of Industrial Engineering, University of Dokuz Eylul, Turkey 作者： Gonca Tuncel, Derya Eren Akyol, Gunhan Mirac Bayhan, Utku Koker 摘要：在过去的十年里，作业成本法代表另一种传统的成本会计制度模式并已受到了广泛 的关注。作业成本法不像传统的费用分配方法那样扭曲成本信息，它通过在成本对象上的活动记录费用（生产或服务活动）从而提供提供更准确和可追溯性的成本信息。在本文中将会提到作
43、业成本法在制造行业中的实现，并且对产品成本的影响方面与传统的成本方法进行比较，来突出两种成本计算方法的差异。作业成本法的应用结果显示了传统成本法的薄弱环节，根据S曲线显示的产品成本高计和低计来选择公司的产品定价决策。 1 引言 当今制造行业的客户驱动环境和全球经济的竞争压力迫使制造业的服务和组织变的更加灵活、完整和高度自动化，以便于在减少成本的 情况下提高生产率。但是在没有一个准确的成本计算机制下是不可能维持这个竞争能力的。作为传统成本法的一种替代方法，作业成本法提出的用多种成本动因分配费用，然后根据每个产品的产品动因来分配产品成本。使用多种成本动因，可以降低扭曲成本的风险且提供准确的成本信息
44、。 在作业成本法上，产品的总成本等于原材料费用和生产该产品的增值活动的耗费总和。换句话说，作业成本法通过作业的执行来组织资源的使用，并且把作业成本和产出联系起来，例如产品、客户和服务。 每件产品都有一系列的作业，例如设计、策划、采购、生产和质量控制。每个作业消 耗不同种类的资源，例如经理的工作时间。成本动因经常用于衡量作业的执行，例如生产的单位量、劳动时间、机器工作小时、收到的订单数量。 在传统成本法中，产品成本仅有直接材料和劳动力组成。利用作业成本法，产品活动可分为增值活动和非增值活动。为了提高系统的性能，非增值活动可以被除去。 7 尽管有提供准确的成本信息的这个好处，它也需要额外的费用与努
45、力及需求分析。然而一个合理的设计工具可以帮忙减少设计模型所需的时间和所花的费用。 本文的主要目标就是为 洁具公司建立一个作业成本系统并将其成本计算结果与传统成本法计算结果进行比较。 换言之，作业成本法分析的目的就是通过提供准确的作业信息并在正确改进管理工作。该文章的结构如下：第二部分是介绍作业成本法。第三部分通过一个案例来说明作业成本在一个公司的应用。最后，总结未来研究的方向，也为提高公司绩效提出了一些建议。 2 作业成本法 作业成本法是一种经济模型，它确定了一个组织中的成本汇集或活动中心，并根据每个活动所花费的量来为成本动因分配费用。成本动因和活动紧密联系，它们出现在以下不同层次上： （ 1
46、） 每个单位的动因就是多生产一个单位产品的成本投入。 （ 2） 每批的动因就是为生产每批产品所耗费的平 均投入。 （ 3） 产品成本动因就是生产各类产品所承担的成本投入。 （ 4） 制造成本动因与设备的制造过程紧密联系。 作业成本的用户需要去了解这些活动产生的费用，然后把这些活动和不同层次作比较，来为产品设计成本。在运用作业成本系统的同时，活动产生的费用必需定下来，然后对照不同层次的动因为产品设计费用。作业成本系统的实施有以下几个步骤： （ 1） 鉴定活动，例如策划、加工。 （ 2） 确定活动费用。 （ 3） 确定成本动因，例如加工时间、设定的数量和策划时间。 （ 4） 收集活动数据。 （ 5
47、） 计算产品成本。 3 作业成本法的实行：一 个案例研究 这个案例是对土耳其一家领先的卫生洁具公司的研究。它的生产能力是 6.8万吨，像许多其它的卫生洁具生产商一样，该公司包括一些常见的流程。第一个流程是（ 容积的准备 ）装配部门负责准备轴承的基本数量。为每个生产流程准备配方并且根据这些原料配方，产品的体积由电子系统控制。产品的体积准备好后将会被送到两个不同的部门，压力部门和铸造部门。 在压力铸造部门，通过铸造工艺给出大致的形状。这个过程采用自动化机器，和传统的铸造车间相比缩短了时间周期。然而， 这个车间的产品必须已经坚硬、耐用。这个部门的产品将会送到上光部门 。 传统的铸造生产陶瓷卫生洁具的
48、第二种选择。在这个部门，大部分是手工8 操作，产品的生产周期比压力铸造部门要长。该部门对产品定形并且送到上光部门。在上光部门，定形的产品将上 釉。这个阶段可被定义为用外部防护材料来为产品抛光。该部门的产品送到隧道炉。在隧道炉里，产品在 1200度 下加热，经过一段时间后产品将受工人的检验。然而，有一些产品可能会有没想到的状况例如裂痕等等。在这种情况下，这些产品将进行第二次加热。合格的产品送去包装而不合格的产品会被扔进垃圾堆。最后，在包装部门产品进行包装。 公司利用分布成本法来计算产品的 成本。分布成本法也是一种被许多公司广泛运用的方法，该方法有以下几个成本大类： 直接劳动力：生产过程中的所有员
49、工为直接劳动力。直接劳动力是每个阶段最常见的一个成本。 液化石油气：液化石油气是铸造部门重要的成本元素 。 包装：该成本是公司最后阶段的成本，包括产品的打包和压缩。 间接费用：这也是公司在所有阶段常见的成本类。它包括折旧、租金、间接人工、材料和杂项费用。 为了进行作业成本计算，会用到分布成本表。因为分布计算合计不只一种产品，这很难得到正确的结果。只有在单一均匀的产品情况下才能通过分布成本计算方法得到正确 的结果。经过分析分散准备部门的产品后，这看起来为两个部门准备的产品是一样的，都能为分析带来机会。 首先，考勤表记录执行相关的活动所需的劳动时间。员工填写考勤表，因此，该活动过程的相关信息和相关的百分比次数也得到了。考勤表要进行编辑和做必要的修改。当一些活动合并的时候，一些也要省略。该过程过后，需要从会计部门那里拿来工资数据和劳工费用。 如果每件产品每个作业都涉及到，产品成本可通过这些产品所消耗的活动费用总和计算出来。为了获得这个信息和活动成本之间的转换，需要观察和必要的检查。租金的成本依据每个作业的所需空间 算到产品成本里面去，同样的，电力、折旧以及其他兑换费用根据作业的资源消耗算到产品成本里
