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.     

高校教育成本核算方法比较研究

高校教育成本核算是高校教育成本管理的核心，但目前高校教育成本核算在实践中举步维艰。本文通过将高校教育成本核算方法进行比较研究，提出了将战略成本管理思想初步应用于高校教育成本核算中的新思路。     

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.     

作业成本法在A港口物流公司成本管理中的应用研究

港口物流企业长期以来没有足够重视成本管理,现已存在诸多问题,如成本信息失真、经营责任制不够完善、成本与生产经营脱节等,所以改变现行成本管理方法显得尤为迫切。基于此,引入作业成本法为港口物流企业的成本管理提供理论和实践上的指导。结果表明,作业成本管理更具有优越性和精准性,适用于港口物流企业。最后根据结论,对港口物流企业如何进行成本管理提出了相关对策建议。     

基于ABC和BP神经网络的铁路货运成本预测研究

运用作业成本法,结合BP神经网络理论建立铁路货运成本预测模型。通过案例分析,得出BP神经网络可以更准确的预测铁路货运成本费用的结论。     

Data Fixation and the Use of Traditional Versus Activity-Based Costing Systems

An important debate in the contemporary accounting literature relates to the relative merits of activity-based versus volume-based product costing methodologies. Traditional volume-based costing systems are said to be flawed and may seriously mislead strategic decision making. Such arguments assume that decision makers use such information in an unproblematic way. This article reports on an experiment designed to investigate whether decision makers are able to overcome data fixation in a setting involving the use of product cost information. In response to criticisms of previous accounting studies of data fixation, subjects received some feedback after each decision, and were rewarded based on performance. The experiment involved subjects making a series of production output decisions based on detailed case information of a hypothetical firm facing different market conditions for each decision. A between-subjects design was utilized with two cost system treatments: activity-based costing (ABC) and traditional costing (TC). It was hypothesized that the group provided with ABC cost data would make 'optimal' decisions and the group provided with TC cost data would overcome fixation. The results of the experiment indicated that there was, in general, evidence of data fixation among TC subjects, but a small number of subjects did adjust to ABC costs. These results are discussed in the light of previous research and some future directions are outlined.     

基于边缘层活动的战略决策模式

安东尼—安索夫—安德鲁斯范式确定了经典的战略决策模式，高层管理者成为战略决策的权力中心、信息中心与知识中心，处于公司边缘层的员工行为对战略决策的影响常常被忽视。欧洲研究者提出“活动基础观”这一新的战略范式，边缘层行为对公司战略决策的重要意义日益受到重视。边缘层行为是市场导向的、反复试错的结果，公司总部常常在与边缘层的相互冲突、相互学习中发现新战略。     

基于ERP环境下的ABC理论及其运用

ERP和ABC是提高企业信息的质量(相关性)的主要手段,而信息的质量直接影响企业决策和管理的科学性。本文基于财务管理、标准成本、库存管理以及生产计划与控制等四个方面对ERP和ABC进行有效地结合,从而有利于企业价值链的优化、促进竞争能力的提高。