外文翻譯--作業(yè)成本法在制造業(yè)的應(yīng)用并與傳統(tǒng)成本法比較（節(jié)選）

1、<p>　　1915單詞，中文3109字</p><p><b>　　1 外文翻譯 </b></p><p><b>　　原文 </b></p><p>　　Application of Activity-Based Costing in a Manufacturing Company: A Comparison

2、 with Traditional Costing</p><p>　　Material Source: Department of Industrial Engineering, University of Dokuz Eylul, Turkey Author: Gonca Tuncel, Derya Eren Akyol, Gunhan Mirac Bayhan, Utku Koker </p>

3、<p>　　Abstract: </p><p>　　Activity-Based Costing (ABC) represents an alternative paradigm to traditional cost accounting system and has received extensive attention during the past decade. Rather than

4、distorting the cost information by using traditional overhead allocation methods, it traces the cost via activities performed on the cost objects (production or service activities) giving more accurate and traceable cost

5、 information. In this paper, the implementation of ABC in a manufacturing system is presented, and a comp</p><p>　　1 Introduction </p><p>　　The customer driven environment of today’s manufacturi

6、ng 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 cos

7、ts. But it is impossible to sustain competitiveness without an accurate cost calculation mechanism. Proposed by, as an alternative method to traditional cost accounting methods, ABC assigns costs to activities using mult

8、iple c</p><p>　　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

9、 the usage of 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 de

10、sign, engineering, purchasing, production and quality control. Each activity consumes res</p><p>　　In traditional cost accounting systems, direct materials and labor are the only costs that can be traced dir

11、ectly 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. </p>

12、<p>　　Despite the advantages of providing accurate costs, it requires additional effort and expense in obtaining the information needed for the analysis. However, a proper design tool can help to reduce time used f

13、or modeling and overcome the difficulties present in designing a cost model. </p><p>　　The primary objective of this paper is to develop an ABC system for a sanitary-ware company and to compare the results o

14、f 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. </p><p&g

15、t;　　The organization of the paper is as follows: In section 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 con

16、clusions and the future research directions are given. Some suggestions are offered to improve the performance of the company. </p><p>　　2 Activity-Based Costing (ABC) </p><p>　　ABC is an econom

17、ic 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

18、 on several levels: </p><p>　　(1) Unit level drivers which assume the increase of the inputs for every unit that is being produced. </p><p>　　(2) Batch level drivers which assume the variation o

19、f the inputs for every batch that is being produced. </p><p>　　(3) Product level drivers which assume the necessity of the inputs to support the production of each different type of product. 3 </p>&l

20、t;p>　　(4) Facility level drivers are the drivers which are related to the facility’s manufacturing process. Users of the ABC system will need to identify the activities which generate cost and then match the activitie

21、s to the level bases used to assign costs to the products. </p><p>　　While using the ABC system, the activities which generate cost must be determined and then should be matched to the level drivers used to

22、assign costs to the products. The implementation of the ABC system has the following steps: </p><p>　　(1) Identifying the activities such as engineering, machining. </p><p>　　(2) Determining the

23、 activity costs. </p><p>　　(3) Determining the cost drivers such as machining hours, number of setups and engineering hours. </p><p>　　(4) Collecting the activity data. </p><p>　　(5

24、) Computing the product cost. </p><p>　　3 Implementation of the ABC Method: A Case Study </p><p>　　The implementation study presented here took place in one of the leading sanitary ware companie

25、s 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 departme

26、nt which is in charge of preparing the essential quantities of bulk bearing. Recipes are prepared for each production run and according to these ingredient recipes, the bulks are prepar</p><p>　　In pressured

27、 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

28、 department must have the characteristics of strength and endurance. The output of this department is sent to glazing department. </p><p>　　Classical casting is the second alternative to produce sanitary war

29、e 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 output of this department is shaped and casted b

30、ulk and sent to the glazing department, too. </p><p>　　In glazing department, shaped bulk is glazed. This stage can be defined as polishing the products with a protective material from external effects. The

31、output of this department is sent to tunnel oven. </p><p>　　In tunnel oven, the products are heated over 1200 degrees Celsius. After staying in theses ovens for a period of time, the products are inspected

32、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 heat treatment where they are reworked and heated again. Th

33、e proper output is sent to packaging while the defected ones are sent to waste. Finally, in packaging department, products are package</p><p>　　Company has been using a process costing logic for obtaining th

34、e proper costing of its products. Process costing is also a widely used costing tool for many companies. This method recognizes the following cost pools: </p><p>　　Direct Labor: All workers taking place in t

35、he production are recognized as direct labor and this pool is the most common pool used in every stage. </p><p>　　LPG-Electricity hot water: These items are important costing element in casting departments.

36、</p><p>　　Packaging: This cost is observed in the final stage of the firm called final packaging. It includes packaging and shrinking of the products. </p><p>　　Overheads: This is also common co

37、st pool for all the stages in the firm. It includes depreciation, rents, indirect labor, materials, and miscellaneous costs. </p><p>　　In order to perform ABC calculations, process costing sheets are used. B

38、ecause 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 costing can only be achieved when there is a single homogen

39、ous 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. </p><p>　　Firstly, tim

40、e sheets are prepared to learn how much of the 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 ar

41、e obtained. The time sheets are edited and necessary corrections are made. While some of the activities are merged, some of them are discarded. After this stage, the wage data is requested from the accounting department

42、and labor cost of the activities are determined.</p><p>　　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

43、 activities 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 re

44、quired for each activity and similarly, the power, depreciation and other conversion costs are loaded on the activities according t</p><p>　　After finding the product costs of the firm, the costs obtained by

45、 process costing methodology and the ABC results of the product costs are compared. From the results, it is seen that there are significant differences between some of the product costs obtained by the two methods. </

46、p><p>　　4 Conclusions </p><p>　　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 mu

47、ch time is needed to perform an activity and finally how much money is absorbed by performing this task are answered by the help of ABC studies. </p><p>　　From the ABC analysis, it is seen that while some of

48、 the products are undercosted, and overcosted, some of them give nearly the same results. </p><p>　　In the analysis, the cost calculations of the bulk preparement department are performed using traditional c

49、osting 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 id

50、entical outputs, both ABC and traditional give the same results, so it is not logical to implement ABC. </p><p>　　By the help of this analysis, product-pricing decisions gain importance. Pricing decisions ca

51、n be done under the scope of these hidden losses and profits. According to the ABC results, the company will probably increase or decrease some of its product costs to gain more competitive advantage. </p><p&g

52、t;　　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. </p><p>　　As it is seen in this application, ABC

53、 is capable of monitoring the hidden losses and 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

54、 analyses are expected to be done and especially Balanced Score Card (BSC) implementations can be performed. The existence of the ABC database is an advantage for BSC applications since its financial phase recommends an

55、ABC implementation. Ka</p><p>　　The studies in literature promote that ABC is a promising method to support 6 pricing, product mix, and make or buy decisions in manufacturing companies. ABC is a fruitful are

56、a 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 Annealing. </p><p&

57、gt;<b>　　譯文 </b></p><p>　　作業(yè)成本法在制造業(yè)的應(yīng)用: 并與傳統(tǒng)成本法比較</p><p>　　資料來源: Department of Industrial Engineering, University of Dokuz Eylul, Turkey 作者: Gonca Tuncel, Derya Eren Akyol, Gunha

58、n Mirac Bayhan, Utku Koker </p><p><b>　　摘要: </b></p><p>　　在過去的十年里，作業(yè)成本法代表另一種傳統(tǒng)的成本會(huì)計(jì)制度模式并已受到了廣泛的關(guān)注。作業(yè)成本法不像傳統(tǒng)的費(fèi)用分配方法那樣扭曲成本信息，它通過在成本對(duì)象上的活動(dòng)記錄費(fèi)用(生產(chǎn)或服務(wù)活動(dòng)) 從而提供提供更準(zhǔn)確和可追溯性的成本信息。在本文中將會(huì)提到作業(yè)成本法

59、在制造行業(yè)中的實(shí)現(xiàn)，并且對(duì)產(chǎn)品成本的影響方面與傳統(tǒng)的成本方法進(jìn)行比較，來突出兩種成本計(jì)算方法的差異。 作業(yè)成本法的應(yīng)用結(jié)果顯示了傳統(tǒng)成本法的薄弱環(huán)節(jié)，根據(jù)S 曲線顯示的產(chǎn)品成本高計(jì)和低計(jì)來選擇公司的產(chǎn)品定價(jià)決策。 </p><p><b>　　1 引言 </b></p><p>　　當(dāng)今制造行業(yè)的客戶驅(qū)動(dòng)環(huán)境和全球經(jīng)濟(jì)的競(jìng)爭(zhēng)壓力迫使制造業(yè)的服務(wù)和組織變的更加靈活、完整

60、和高度自動(dòng)化，以便于在減少成本的情況下提高生產(chǎn)率。 但是在沒有一個(gè)準(zhǔn)確的成本計(jì)算機(jī)制下是不可能維持這個(gè)競(jìng)爭(zhēng)能力的。作為傳統(tǒng)成本法的一種替代方法，作業(yè)成本法提出的用多種成本動(dòng)因分配費(fèi)用，然后根據(jù)每個(gè)產(chǎn)品的產(chǎn)品動(dòng)因來分配產(chǎn)品成本。使用多種成本動(dòng)因，可以降低扭曲成本的風(fēng)險(xiǎn)且提供準(zhǔn)確的成本信息。</p><p>　　在作業(yè)成本法上，產(chǎn)品的總成本等于原材料費(fèi)用和生產(chǎn)該產(chǎn)品的增值活動(dòng)的耗費(fèi)總和。換句話說，作業(yè)成本法通過作業(yè)的

61、執(zhí)行來組織資源的使用，并且把作業(yè)成本和產(chǎn)出聯(lián)系起來，例如產(chǎn)品、客戶和服務(wù)。每件產(chǎn)品都有一系列的作業(yè)，例如設(shè)計(jì)、策劃、采購、生產(chǎn)和質(zhì)量控制。每個(gè)作業(yè)消耗不同種類的資源，例如經(jīng)理的工作時(shí)間。成本動(dòng)因經(jīng)常用于衡量作業(yè)的執(zhí)行，例如生產(chǎn)的單位量、勞動(dòng)時(shí)間、機(jī)器工作小時(shí)、收到的訂單數(shù)量。</p><p>　　在傳統(tǒng)成本法中，產(chǎn)品成本僅有直接材料和勞動(dòng)力組成。利用作業(yè)成本法，產(chǎn)品活動(dòng)可分為增值活動(dòng)和非增值活動(dòng)。為了提高系統(tǒng)的性

62、能，非增值活動(dòng)可以被除去。</p><p>　　盡管有提供準(zhǔn)確的成本信息的這個(gè)好處， 它也需要額外的費(fèi)用與努力及需求分析。然而一個(gè)合理的設(shè)計(jì)工具可以幫忙減少設(shè)計(jì)模型所需的時(shí)間和所花的費(fèi)用。</p><p>　　本文的主要目標(biāo)就是為潔具公司建立一個(gè)作業(yè)成本系統(tǒng)并將其成本計(jì)算結(jié)果與傳統(tǒng)成本法計(jì)算結(jié)果進(jìn)行比較。換言之，作業(yè)成本法分析的目的就是通過提供準(zhǔn)確的作業(yè)信息并在正確改進(jìn)管理工作。該文章的結(jié)

63、構(gòu)如下: 第二部分是介紹作業(yè)成本法。第三部分通過一個(gè)案例來說明作業(yè)成本在一個(gè)公司的應(yīng)用。最后，總結(jié)未來研究的方向，也為提高公司績(jī)效提出了一些建議。</p><p><b>　　2 作業(yè)成本法 </b></p><p>　　作業(yè)成本法是一種經(jīng)濟(jì)模型，它確定了一個(gè)組織中的成本匯集或活動(dòng)中心，并根據(jù)每個(gè)活動(dòng)所花費(fèi)的量來為成本動(dòng)因分配費(fèi)用。成本動(dòng)因和活動(dòng)緊密聯(lián)系，它們出現(xiàn)在以

64、下不同層次上: </p><p>　　(1) 每個(gè)單位的動(dòng)因就是多生產(chǎn)一個(gè)單位產(chǎn)品的成本投入。</p><p>　　(2) 每批的動(dòng)因就是為生產(chǎn)每批產(chǎn)品所耗費(fèi)的平均投入。</p><p>　　(3) 產(chǎn)品成本動(dòng)因就是生產(chǎn)各類產(chǎn)品所承擔(dān)的成本投入。</p><p>　　(4) 制造成本動(dòng)因與設(shè)備的制造過程緊密聯(lián)系。</p><

65、;p>　　作業(yè)成本的用戶需要去了解這些活動(dòng)產(chǎn)生的費(fèi)用，然后把這些活動(dòng)和不同層次作比較，來為產(chǎn)品設(shè)計(jì)成本。在運(yùn)用作業(yè)成本系統(tǒng)的同時(shí)，活動(dòng)產(chǎn)生的費(fèi)用必需定下來，然后對(duì)照不同層次的動(dòng)因?yàn)楫a(chǎn)品設(shè)計(jì)費(fèi)用。作業(yè)成本系統(tǒng)的實(shí)施有以下幾個(gè)步驟: </p><p>　　(1) 鑒定活動(dòng)，例如策劃、加工。 </p><p>　　(2) 確定活動(dòng)費(fèi)用。</p><p>　　(3)

66、確定成本動(dòng)因，例如加工時(shí)間、設(shè)定的數(shù)量和策劃時(shí)間。 </p><p>　　(4) 收集活動(dòng)數(shù)據(jù)。 </p><p>　　(5) 計(jì)算產(chǎn)品成本。 </p><p>　　3 作業(yè)成本法的實(shí)行: 一個(gè)案例研究 </p><p>　　這個(gè)案例是對(duì)土耳其一家領(lǐng)先的衛(wèi)生潔具公司的研究。它的生產(chǎn)能力是6.8萬噸，像許多其它的衛(wèi)生潔具生產(chǎn)商一樣，該公司包括一

67、些常見的流程。第一個(gè)流程是(容積的準(zhǔn)備) 裝配部門負(fù)責(zé)準(zhǔn)備軸承的基本數(shù)量。為每個(gè)生產(chǎn)流程準(zhǔn)備配方并且根據(jù)這些原料配方，產(chǎn)品的體積由電子系統(tǒng)控制。產(chǎn)品的體積準(zhǔn)備好后將會(huì)被送到兩個(gè)不同的部門，壓力部門和鑄造部門。</p><p>　　在壓力鑄造部門，通過鑄造工藝給出大致的形狀。這個(gè)過程采用自動(dòng)化機(jī)器和傳統(tǒng)的鑄造車間相比縮短了時(shí)間周期。然而，這個(gè)車間的產(chǎn)品必須已經(jīng)堅(jiān)硬、耐用。這個(gè)部門的產(chǎn)品將會(huì)送到上光部門。</p

68、><p>　　傳統(tǒng)的鑄造生產(chǎn)陶瓷衛(wèi)生潔具的第二種選擇。在這個(gè)部門，大部分是手工8操作，產(chǎn)品的生產(chǎn)周期比壓力鑄造部門要長(zhǎng)。該部門對(duì)產(chǎn)品定形并且送到上光部門。在上光部門，定形的產(chǎn)品將上釉。這個(gè)階段可被定義為用外部防護(hù)材料來為產(chǎn)品拋光。該部門的產(chǎn)品送到隧道爐。在隧道爐里，產(chǎn)品在1200度下加熱，經(jīng)過一段時(shí)間后產(chǎn)品將受工人的檢驗(yàn)。然而，有一些產(chǎn)品可能會(huì)有沒想到的狀況例如裂痕等等。在這種情況下，這些產(chǎn)品將進(jìn)行第二次加熱。合格的

69、產(chǎn)品送去包裝而不合格的產(chǎn)品會(huì)被扔進(jìn)垃圾堆。最后，在包裝部門產(chǎn)品進(jìn)行包裝。</p><p>　　公司利用分布成本法來計(jì)算產(chǎn)品的成本。分布成本法也是一種被許多公司廣泛運(yùn)用的方法， 該方法有以下幾個(gè)成本大類: </p><p>　　直接勞動(dòng)力: 生產(chǎn)過程中的所有員工為直接勞動(dòng)力。直接勞動(dòng)力是每個(gè)階段最常見的一個(gè)成本。</p><p>　　液化石油氣: 液化石油氣是鑄造部門

70、重要的成本元素。</p><p>　　包裝: 該成本是公司最后階段的成本，包括產(chǎn)品的打包和壓縮。間接費(fèi)用: 這也是公司在所有階段常見的成本類。它包括折舊、租金、間接人工、材料和雜項(xiàng)費(fèi)用。</p><p>　　為了進(jìn)行作業(yè)成本計(jì)算，會(huì)用到分布成本表。因?yàn)榉植加?jì)算合計(jì)不只一種產(chǎn)品，這很難得到正確的結(jié)果。只有在單一均勻的產(chǎn)品情況下才能通過分布成本計(jì)算方法得到正確的結(jié)果。經(jīng)過分析分散準(zhǔn)備部門的產(chǎn)品

71、后，這看起來為兩個(gè)部門準(zhǔn)備的產(chǎn)品是一樣的，都能為分析帶來機(jī)會(huì)。</p><p>　　首先，考勤表記錄執(zhí)行相關(guān)的活動(dòng)所需的勞動(dòng)時(shí)間。員工填寫考勤表，因此， 該活動(dòng)過程的相關(guān)信息和相關(guān)的百分比次數(shù)也得到了?？记诒硪M(jìn)行編輯和做必要的修改。當(dāng)一些活動(dòng)合并的時(shí)候，一些也要省略。該過程過后，需要從會(huì)計(jì)部門那里拿來工資數(shù)據(jù)和勞工費(fèi)用。</p><p>　　如果每件產(chǎn)品每個(gè)作業(yè)都涉及到，產(chǎn)品成本可通過這

72、些產(chǎn)品所消耗的活動(dòng)費(fèi)用總和計(jì)算出來。為了獲得這個(gè)信息和活動(dòng)成本之間的轉(zhuǎn)換，需要觀察和必要的檢查。租金的成本依據(jù)每個(gè)作業(yè)的所需空間算到產(chǎn)品成本里面去，同樣的，電力、折舊以及其他兌換費(fèi)用根據(jù)作業(yè)的資源消耗算到產(chǎn)品成本里面。 </p><p>　　在找到該公司的產(chǎn)品成本后，通過分步成本計(jì)算方法獲得的費(fèi)用和作業(yè)成本法所得到的產(chǎn)品成本的結(jié)果進(jìn)行比較。從這結(jié)果中可以發(fā)現(xiàn)采用兩種方法所獲得的產(chǎn)品成本有著明顯的差別。 </

73、p><p><b>　　4 結(jié)論</b></p><p>　　作業(yè)成本法利用作業(yè)的概念并利用作業(yè)，作業(yè)成本法能成功的把產(chǎn)品成本和生產(chǎn)信息聯(lián)系在一起。一個(gè)產(chǎn)品是如何生產(chǎn)出來的，一個(gè)作業(yè)所需要花費(fèi)的時(shí)間和最后通過執(zhí)行這個(gè)計(jì)劃獲得了多少錢都可以通過作業(yè)成本法的研究得到解答。 從作業(yè)成本法分析中可以看出，雖然有些產(chǎn)品超支，節(jié)約。但是他們中的有些產(chǎn)品幾乎得到了同樣的計(jì)算結(jié)果。<

74、;/p><p>　　從分析上看，分身部門的成本計(jì)算是用傳統(tǒng)成本法的。當(dāng)這個(gè)過程中的產(chǎn)品是相同的或幾乎相同的時(shí)，就應(yīng)該避免用作業(yè)成本法。 因?yàn)樽鳂I(yè)成本法消耗許多時(shí)間、數(shù)據(jù)和努力，它的實(shí)施成本也很多。對(duì)于相同的產(chǎn)品，作業(yè)成本法和傳統(tǒng)成本法的結(jié)果相同，實(shí)施作業(yè)成本法就不合理了。</p><p>　　借助這個(gè)分析，產(chǎn)品定價(jià)變得重要起來了。產(chǎn)品可以在這些隱藏的損失和利潤(rùn)的范圍內(nèi)來定價(jià)。根據(jù)作業(yè)成本法的結(jié)

75、果, 該公司可能會(huì)增加或減少它的一些產(chǎn)品成本, 以獲得更多的競(jìng)爭(zhēng)優(yōu)勢(shì)。該公司的成本計(jì)算的過程也突出了信息系統(tǒng)的一些弱點(diǎn)。這些問題預(yù)計(jì)也會(huì)在未來實(shí)現(xiàn)。</p><p>　　正如我們?cè)谶@個(gè)應(yīng)用中所看見的一樣，作業(yè)成本法能夠監(jiān)測(cè)傳統(tǒng)成本計(jì)算方法隱藏的損失和利潤(rùn)。根據(jù)進(jìn)一步的操作， 在公司里， 技術(shù)性能分析可以進(jìn)行， 尤其也能實(shí)現(xiàn)平衡計(jì)分卡的安裝啟用。作業(yè)成本數(shù)據(jù)庫的存在是平衡計(jì)分卡應(yīng)用中的一項(xiàng)優(yōu)勢(shì)，金融的階段推動(dòng)著作業(yè)