基于制约理论的成本管理模式研究

环境的变化要求相应的成本管理模式发生变革。本文首先分析了环境变化对企业成本管理的影响,之后对作业成本法的管理思想的前提假设进行分析,指出它对于现代企业成本管理的局限性及其产生这些局限性的主要原因。最后,在分析制约理论核心原理的基础上,提出了一种基于制约理论的成本管理模式,试图为研究适应现代企业的成本管理模式提供新的思路。     

基于项目管理的物流成本管理模式初探

首先从供应链的角度,介绍了企业物流成本的构成,然后分析了企业进行物流成本管理的难点,最后结合项目管理的思想提出了企业实施物流成本控制的模式。     

基于作业成本法的高校教学成本计算模式构建研究

本文在论述作业成本法应用于高校教学成本计算的可行性基础上,针对高校教学管理各环节及费用发生的一般特点,分析了作业成本动因与选择,构建了基于作业成本法的高校教学成本计算模式,以其为推动高校教育成本核算体制的建立和财务成本管理水平的提高提供借鉴与参考。     

关于北美作业成本法实践现状的文献研究

主要以美国管理会计师协会主办的《战略财务》期刊为"窗口",通过回顾2002-2006年的管理会计相关文献,试图对北美作业成本法的运用和发展现状做一描摹,并以此对管理会计发展的历史趋势做出总结。     

基于ABM和BSC的绩效管理体系重构

近年来,在企业全球化的大环境下,全球各产业的竞争日趋激烈,这种变化迫使企业重新审视其经营目标、发展战略以及绩效评价体系。文章在简要的阐述BSC和ABM机理的基础上,提出了基于BSC和ABM的企业绩效管理体系的构架,并对其构架步骤展开了分析。     

论作业成本法核算体系的构建

当前我国的企业仍旧使用着那些传统的成本核算制度,而这一制度是针对几十年前计划经济体制下非竞争环境的条件而开发的,那时的企业状况与现在的及不久的将来的迥然不同.因此,作业成本法作为一种先进的能较为客观、正确计算产品成本的成本计算方法,它在我国的运用将是不可阻挡的趋势,因此,作业成本法理论及其在企业中的应用研究既具有理论意义又具有实际意义.文章就是在论述作业成本法基本理论的基础上,对作业成本法应用于实践中所必需的成本核算体系展开研究.     

Cost engineering and costing in Hawthorn Leslie Shipbuilders, 1886–1915

This research examines cost engineering and costing in a British shipbuilding firm in the late nineteenth – early twentieth century. The firm maintained separate systems of contract accounting, costing and reporting for directors and employed internal data from these systems in performance measurement, the development of managerial incentives and the enforcement of managerial accountability. An apparent gap in the information required to manage the firm in a cyclical and highly competitive industry during a period of rapid organisational and technological change was filled by an informal and personal cost engineering system developed by the shipbuilding manager. The shipbuilding manager's cost engineering system employed a wide range of both internal and external data for use in cost management and in cost estimation, pricing and tendering. Thus cost engineering and costing developed to serve different purposes and developed in different spheres and along different trajectories.     

企业供应链成本管理方法与关键环节

市场竞争已成为供应链与供应链之间的角逐,如何加强企业供应链成本的控制和管理,是现代企业不得不面对的重要问题。本文选取了两种较新的成本管理方法——供应链平衡计分法和作业成本法加以分析,并对实施过程中应注意的关键问题进行了探讨。     

Exploring the Use of Activity Based Costing in the Restaurant Industry

Abstract

Traditional cost accounting systems have been replaced in recent years in the manufacturing sector by Activity Based Costing (ABC) systems. In spite of this trend in manufacturing, ABC systems have made few inroads in the services and hospitality sector, particularly in the restaurant industry. In this study, restaurant controllers in the United States were surveyed to identify their knowledge about, and use of, ABC systems. The results show that the use of ABC in the restaurant industry is almost non-existent for a variety of reasons. However, restaurants may be an ideal setting for the application of ABC tools due to the inherent characteristics of the industry.     

Adoption of activity management practices: a note on the extent of adoption and the influence of organizational and cultural factors

We examine the extent to which activity management practices are adopted by Australian business units at each of Gosselin's [Gosselin, M., 1997. The effect of strategy and organizational structure on the adoption and implementation of activity-based costing. Acc. Organ. Society 22 (2), 105–122] levels of Activity Analysis, Activity Cost Analysis and Activity-based Costing. We also examine the association between extent of adoption and the organizational factors of size and decision usefulness of cost information, and the business unit culture dimensions of innovation, outcome orientation, and tight versus loose control.Data were collected by mail survey questionnaire of a random sample of business units, with questionnaire design and distribution based on Dillman's [Dillman, D.A., 2000. Mail and Internet Surveys: The Tailored Design Method. John Wiley & Sons Inc., New York] Tailored Design Method. Adoption rates are found to be higher than in prior studies, suggesting the continuing relevance of activity management practices and the advantage of using Gosselin's (1997) levels. All factors were found to be associated with all activity management practices. In particular, business unit size and all three business unit culture dimensions were found to be associated with extent of adoption of Activity Analysis (AA) and Activity Cost Analysis (ACA), while decision usefulness and the cultural dimensions of outcome orientation and tight versus loose control were associated with Activity-based Costing.