共查询到19条相似文献,搜索用时 250 毫秒
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一、作业成本法的概念及其价值(一)作业成本法的含义作业成本法(Activity-Based Costing简称ABC)是以作业为核心,确认和计量耗用企业资源的所有作业,将耗用的资源成本准确地计入作业,然后选择成本动因,将所有作业成本分配给成本计算对象(产品或服务)的一种成本计算方法。它弥补了传统成本核算法的缺陷,从而为成本管理提供及时、准确、相关的成本信息。 相似文献
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随着市场经济的发展,机器设备的广泛应用,间接费用的不断提高,传统成本法已经逐渐不能适应企业的发展,而作业成本法能够将间接制造费用按照作业动因进行准确分配,它的应用能够准确的反应企业成本问题,帮助管理者更好的进行决策。本文以Z公司为例,将举例说明作业成本法在Z企业的应用。 相似文献
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作业成本法早在20世纪40年代初就由美国会计学家科勒提出来,但直到20世纪80年代,西方发达国家的学术界和实务界才开始广泛研究和推广作业成本法。其原因是从80年代开始,新技术的迅速发展使电子技术普遍应用于生产和管理之中,使企业的生产组织形式发生了重大变化。新的环境对成本会计提出了新的要求:(1)新的企业观要求成本会计以“作业”为成本计算对象;(2)成本结构的改变要求重视间接费用的合理分配;(3)单一基础分配间接费用的缺陷,要求采用多种基础分配间接 相似文献
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商业银行成本核算中作业成本法与经济增加值的结合应用 总被引:1,自引:0,他引:1
商业银行在金融市场的对外开放中面临着成本——效益理念的构建和成本核算体系的再造,单纯的作业成本法可以使成本计算更具科学性,但其未考虑资本成本在决策中的作用。文章提出了作业成本法与经济增加值结合的成本核算模型,克服了作业成本的内在缺陷,可以为商业银行的产品定价、经营决策提供更为可靠的成本信息。 相似文献
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作业成本法下,成本动因是决定成本发生和资源耗费的真正原因。正确选择成本动因则是精确分配费用进入产品成本的关键,因此,选择正确的成本动因非常重要。 相似文献
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目前,很多企业的产品都在朝着个性化、多品种、小批量方面发展,造成了产品的直接成本比例低下,制造费用所占的比重却很大,而传统的成本核算方法是平均分配制造费用,这样的结果造成了新老产品的实际成本会有很大的误差,同时很多企业都是采用成本加成法或目标定价法定价的,这就会给企业带来隐患。本文从作业成本法的核算角度出发,从企业实施情况及实施中碰到的难点进行分析并提出建议,以期能给企业家、会计研究及从业人员以参考。 相似文献
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基于时间与作业成本的物流成本核算模型与方法 总被引:2,自引:0,他引:2
在物流作业成本法的基础上,加进了基于物流时间的物流成本核算方法,构建了物流成本核算的T-A模型。试图通过基于时间与作业相结合的物流成本核算模型与方法,对企业物流成本进行管理,以进一步挖掘物流隐性成本,为企业降低成本提高利润提供新的途径和思路。 相似文献
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对于作业成本法能否在我国得到很好的应用,很多人持否定态度。文章从经济学角度分析了作业成本法应用的成本和收益,进而分别得出短期和长期作业成本法应用的总成本图。通过对我国应用作业成本法总成本点与最优点的比较,最终提出作业成本法可以也应该在我国推广的观点。 相似文献
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Much research over the last 30 years has provided evidence that individuals display accounting fixation; that is, their cognitive process does not appropriately adapt to cross‐sectional or temporal differences in an accounting method. This paper presents the results of a quasi‐experimental test of the hypothesis that cognitive adaptation to a change in accounting method is an ordinal interactive function of three person characteristics: relevant accounting knowledge, general problem‐solving ability, and intrinsic motivation to appropriately engage in the decision task. Based on a product‐pricing decision task in which participants are provided with product costs reported by two generally employed product‐costing methods (activity‐based costing [ABC] and volume‐based costing), the results show that the majority of participants did not change their cognitive behavior when there was a change in the costing method. Further, those participants who did adapt to the change in accounting method, and thus avoided accounting fixation, did so by debiasing costs reported by volume‐based costing but not by ABC. Finally, these adapters generally exhibited high values for all three of the person characteristics compared with those who did not adapt. 相似文献
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针对技术转移过程中的差异化和统一许可定价问题,本文分别构建了两阶段差异化定价和统一定价博弈模型,讨论了两部制许可契约下的最优技术许可定价决策及社会效率配置问题。研究发现,相对于统一许可定价,差异化许可定价能够促进研发企业和生产企业一体化协调;差异化许可定价允许生产配置效率更高的企业生产更多的产量,进而提高了社会配置效率;差异化许可定价下,尽管研发企业可以降低对生产配置效率更高的企业的提成,但是可以向其收取较高的固定费用,进而可以缓解因过度的许可定价差异所引起的“水床效应”;当生产企业的产品替代性较强时,研发企业的统一许可定价更有利于改善社会福利,但加剧了市场竞争;除此之外,差异化许可定价更有利于改善社会福利。 相似文献
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Abstract. In this paper we report the results of an experiment designed to investigate the potential benefits of more accurate costing systems. Subjects in our experiment participated in one of four single-person decision making settings, which varied in terms of the accuracy of costing systems (less accurate versus more accurate cost reports) and in the complexity of the economic environment (less heterogeneous versus more heterogeneous products). The costing systems provided imperfect reports that subjects could use to select forecasts of future product costs. Forecast accuracy determined the resulting payoffs for subjects. In addition to having the cost reports when making forecasts, subjects also observed the association between forecasts and actual profits for previous periods and the rank ordering of the products' relative usage of resources at each of the production processes. The results from our experiment indicate that subjects did not select forecasts based only on reported costs. Rather they updated forecasts using profit feedback and the supplemental rank information about the products' relative usage of resources. We found that profits decreased as the complexity of economic environment increased but increased with the accuracy of cost reports. The profits associated with less accurate costing systems, however, were not as low as we would have predicted had the subjects used the cost reports as their forecasts. In fact, using profit feedback, subjects were able to converge toward optimal profits even with imperfect cost information. 相似文献
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STEVE BUCHHEIT 《Contemporary Accounting Research》2004,21(1):1-24
Although neoclassical economic theory predicts that fixed cost magnitude and fixed cost reporting format will not influence short‐term pricing decisions, these factors systematically affected pricing decisions in a duopoly experiment. Increasing fixed cost magnitude (a pure sunk cost in this study) across experimental conditions caused participants to first lower, then raise, competitive prices. Consistent with the psychological phenomenon of loss aversion, this change in pricing behavior reduced the frequency of reported losses. This study further reveals that the accounting format for reporting fixed costs influenced pricing behavior. Specifically, participants receiving capacity costing feedback reports established increasingly lower selling prices relative to the prices established by participants receiving contribution margin feedback reports. Given that a very simple cosmetic reporting manipulation produced increasingly significant competitive pricing differences in a market setting, this study provides evidence that functional fixation is not necessarily eliminated by market forces. 相似文献
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军品价格规制改革,是摆在当前我国经济体制改革和中国特色的新军事变革面前的一项急需解决的重要理论与实践课题。首先,文章在分析军品价格规制的内涵、技术经济特点及规制约束等问题的基础上,指出了现行价格规制的理论困境与实践困境;然后,文章通过激励性定价的委托代理模型分析,得出规制双方在既定约束下可以实现最优成本分担率与最优成本节约分享率的结论;最后,文章根据军品科研生产的周期性的特点,分阶段设计了相应的混合激励规制合同,为军品价格规制改革提供了初步改革思路。 相似文献
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为了解决钢铁行业普遍亏损、经营困难等问题,对当前钢铁行业成本核算面临的各种问题进行分析,相应的提出新制度实施的必要性。而后详细阐述了钢铁行业成本核算制度的基本步骤,且针对行业现有问题说明了新制度的优越性,提出可以选择性使用的作业成本法,最后阐释了新制度可能会对钢铁行业产生的影响和企业在面对新制度想要改善目前严峻形势必须用辩证的眼光看待这一现象,具体问题具体分析,对症下药才是关键。 相似文献