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COSTANDMANAGEMENTACCOUNTINGINTHEPEOPLESREPUBLICOFCHINAIEXECUTIVESUMMARYTHISREPORTISTHERESULTOFASTUDYUNDERTAKENBYTHEINSTITUTEOFMANAGEMENTACCOUNTANTSIMATOEXAMINECOSTMANAGEMENTPRACTICESANDCOSTINGMETHODOLOGIESINTHEPEOPLESREPUBLICOFCHINACONCLUSIONSTHEADOPTIONOFTHE2006ACCOUNTINGSYSTEMFORBUSINESSENTERPRISESASBESBYTHEPEOPLESREPUBLICOFCHINABRINGSAROUNDSUBSTANTIALCONVERGENCEOFCHINESEACCOUNTINGSTANDARDSWITHINTERNATIONALFINANCIALREPORTINGSTANDARDSIFRSSWITHREGARDTOINTERNALREPORTING,COSTINGISSUESCANARISEFORMDIFFERENCESBETWEENCHINESEANDWESTERNCOMPANIESINTHETYPESOFCOSTSTREATEDASPRODUCTCOSTS,ANDDIFFERENCESINALLOCATINGTHESECOSTSTOPRODUCTSINANAPPROPRIATEMANNERTHEREAREANUMBEROFCOSTITEMSTHATHAVEBEENINAPPROPRIATELYTREATEDINTHEPASTPERCHINESEACCOUNTINGREGULATIONSCHANGESMADEBYTHE2006ACCOUNTINGSYSTEMFORBUSINESSENTERPRISESHAVEBEGUNTOADDRESSTHESEMOSTCHINESECOMPANIESFOLLOWTRADITIONALMETHODSFORALLOCATINGCOSTSTOPRODUCTS,ALTHOUGHTHEUSEOFMOREACCURATECOSTINGTECHNIQUESISEMERGINGTHISSTATEOFCOSTINGPRACTICEISSIMILARTOTHATENCOUNTEREDINTHEWESTIMPROVEMENTINPRACTICESHOULDBEBASEDONACOST/BENEFITANALYSISPERFORMEDONANINDIVIDUALCOMPANYBASISWHILEDIFFERENCESEXISTBETWEENTHECOSTINGPRACTICESOFCHINESECOMPANIESANDTHOSEUSEDBYWESTERNCOMPANIES,ACONVERGENCEOFPRACTICEISINPROCESSPRODUCTCOSTISTHEMOSTIMPORTANTFACTORINDETERMININGPRODUCTPRICINGOTHERFACTORS,ESPECIALLYCOMPETITORPRICING,AREALSOVERYIMPORTANTITCANNOTBECONCLUDEDTHATDIFFERENCESINCOSTINGPRACTICESLEADTOPRODUCTDUMPINGIISTUDYBACKGROUNDOBJECTIVESTHISREPORTISTHERESULTOFASTUDYUNDERTAKENBYTHEINSTITUTEOFMANAGEMENTACCOUNTANTSTHEOBJECTIVESOFTHESTUDYINCLUDEDTHEFOLLOWING1ACOMPARISONOFINTERNATIONALANDCHINESEACCOUNTINGPOLICIES,PROCEDURES,ANDMETHODS2ANEXAMINATIONOFBOTHTHEREGULATIONSCOMPANIESFOLLOWASWELLASTHEACTUALPRACTICESTHEYUNDERTAKEAND3ANEVALUATIONOFTHEEXTENTTOWHICHCHINESECOSTMANAGEMENTSYSTEMSAREINFLUENCEDBYOPENMARKETECONOMYPRACTICESVERSUSMOREPLANNEDECONOMYPRACTICESONEMOTIVATIONFORTHISSTUDYWASTODETERMINEWHETHERCHINESECOSTINGPRACTICESCONTRIBUTETOPRODUCTDUMPINGBYCHINESECOMPANIESINORDERFORTHISTOBETHECASE,SEVERALCONDITIONSWOULDNEEDTOEXISTTHESEINCLUDETHEFOLLOWINGPRODUCTCOSTSAREAMAJORFACTORINTHEDETERMINATIONOFPRODUCTSELLINGPRICESBYCHINESECOMPANIESTHECOSTINGPRACTICESUSEDBYCHINESECOMPANIESARESUCHTHATPRODUCTCOSTSARENOTACCURATELYDETERMINEDWENOTETHATTHETERM“ACCURACY“ISRELATIVEITCANBEDETERMINEDRELATIVETOCHINESEREGULATIONS,PREVALENTWESTERNPRACTICES,ORBASICCOSTACCOUNTINGPRINCIPLESANDTHEMEANSBYWHICHPRICINGDECISIONSAREREACHEDISSUCHTHATDISTORTIONOFPRODUCTCOSTSWILLRESULTINTHEDETERMINATIONOFSELLINGPRICESTHATAREMATERIALLYDIFFERENTTHANTHOSETHATWOULDHAVEBEENDETERMINEDHAD“ACCURATE“COSTSBEENUSEDPROVINGTHEEXISTENCEORLACKTHEREOFOFALLOFTHESECONDITIONSISNOTANEASYTASKINTHISSTUDY,THEREFORE,WEEXPLORETHEIMPORTANCEOFPRODUCTCOSTSINCHINESEFIRMSPRICINGDECISIONSEXAMINETHECOSTINGPRACTICESCURRENTLYEMPLOYEDBYCHINESECOMPANIESANDCOMPARETHESETOTHEVARIOUSSTANDARDSINDICATEDABOVEDISCUSSTHEEVOLUTIONOFCHINESEACCOUNTINGREGULATIONSANDTHEIRIMPACTONCOSTINGPRACTICESANDREACH,TOTHEEXTENTPOSSIBLE,ACONCLUSIONREGARDINGTHEIMPACTOFCHINESECOSTINGPRACTICESONPRODUCTCOSTINGINORDERTOACCOMPLISHTHESEOBJECTIVES,THEINSTITUTEOFMANAGEMENTACCOUNTANTSCONDUCTEDARESEARCHSTUDYINTWOPHASESINTHEFIRSTPHASE,ANINSTITUTEOFMANAGEMENTACCOUNTANTSRESEARCHTEAMVISITEDAVARIETYOFCHINESEENTERPRISESTHISTEAMCONSISTEDOFDRRAEFLAWSON,INSTITUTEOFMANAGEMENTACCOUNTANTSDIRECTOROFRESEARCHANDPROFESSORINRESIDENCEPROFESSORYANGJILIANG,HONGKONGUNIVERSITYOFSCIENCEANDTECHNOLOGYRETIREDMRDINGPINZHUN,INSTITUTEOFMANAGEMENTACCOUNTANTSSENIORCHINAADVISOR,FORMERLYOFTHEPEOPLESREPUBLICOFCHINAMINISTRYOFFINANCEANDSECRETARYGENERALOFTHECHINESEINSTITUTEOFCERTIFIEDPUBLICACCOUNTANTSCICPASANDPROFESSORGARYBIDDLE,FORMERLYCHAIRPROFESSORHONGKONGUNIVERSITYOFSCIENCEANDTECHNOLOGYNOWDEAN,FACULTYOFBUSINESSANDECONOMICS,UNIVERSITYOFHONGKONGTHEFIRMSVISITEDINCLUDEDSTATEOWNEDANDPRIVATELYOWNEDENTERPRISES,LARGEANDMIDDLESIZEDENTERPRISES,ANDENTERPRISESFROMADIVERSESETOFINDUSTRIES,INCLUDINGTHOSESUBJECTTODUMPINGDISPUTESTHEFIRMVISITSPROVIDEDAWEALTHOFINFORMATIONREGARDINGTHECOSTMANAGEMENTPRACTICESUSEDBYTHEFIRMSVISITED,ANDADDITIONALLYPROVIDEDTHEBASISFORTHEDEVELOPMENTANDREFINEMENTOFAMAILSURVEYINSTRUMENTEXAMININGCOSTINGPRACTICESUTILIZEDBYAMUCHLARGERSAMPLEOFCHINESECOMPANIESPEOPLESREPUBLICOFCHINAACCOUNTINGPRACTICESFOLLOWINGTHEESTABLISHMENTOFTHEPEOPLESREPUBLICOFCHINAIN1949,THECHINESEGOVERNMENTDEVELOPEDSEVERALMANAGEMENTSYSTEMSNECESSARYUNDERAPLANNEDECONOMYTHETHREEMOSTIMPORTANTTASKSINTHISREGARDWEREDEVELOPINGTHEECONOMICACCOUNTABILITYSYSTEM,WHICHDEFINEDTHEECONOMICRELATIONSHIPBETWEENTHESTATEANDTHEENTERPRISEIMPLEMENTINGACOMPREHENSIVEANNUALPLANNINGSYSTEM,INCLUDINGTHECOSTPLANNING/BUDGETINGSYSTEMANDESTABLISHINGTHENORMMANAGEMENTSYSTEMFORREALIZINGTHETECHNOECONOMICTARGETSOFANENTERPRISEPARTOFTHISINFRASTRUCTUREINVOLVEDTHEREQUIREMENTTHATCOMPANIESFOLLOWAUNIFORMACCOUNTINGSYSTEMTHATWASDESIGNEDBYTHEACCOUNTINGREGULATORYORAFFAIRSDEPARTMENTOFTHEMINISTRYOFFINANCEMOFBECAUSEOFTHEDIFFERENCEBETWEENPLANNEDANDMARKETECONOMIES,CHINESEACCOUNTINGSTANDARDSEMPLOYEDUNDERTHEPLANNEDECONOMYWERELARGELYUNSUITABLEFORMA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TTHEREISAWIDEDIVERSITYOFCOSTMANAGEMENTTECHNIQUESANDPRACTICESUTILIZEDBYPRCENTERPRISES,RANGINGFROMRELATIVELYPRIMITIVETOSOPHISTICATEDTHISDIVERSITYOFPRACTICEISSIMILARTOTHATINOTHERCOUNTRIESTHECOSTMANAGEMENTSYSTEMSOFMANYPRCCOMPANIESREFLECTTHEPLANNINGANDCONTROLSYSTEMSPREVIOUSLYUSEDUNDERTHEPLANNEDECONOMYMANYOFTHEPRACTICESEMPLOYEDUNDERTHEPLANNEDECONOMYARESIMILARTOTHOSEPRACTICEDBYWESTERNCOMPANIESINMARKETECONOMIESTHEDECISIONSMADEBYCHINESECOMPANIESALSOREFLECTTHEENVIRONMENTINWHICHTHEYOPERATEWITHEMPLOYMENTINWHICHTHEYOPERATEWITHEMPLOYMENTGOALSBEINGAMAJORCONSIDERATIONFORMANYCOMPANIES“WESTERN“TECHNIQUES,SUCHASBREAKEVENANALYSISANDFIXEDVARIABLECOSTANALYSIS,AREBEGINNINGTOBEADOPTEDBYPRCCOMPANIESALTHOUGHWEDIDNOTFINDASEXTENSIVEARATEOFADOPTIONASOTHERSTUDIESASPRCCOMPANIESGROWANDFACETHECOMPLEXITIESASSOCIATEDWITHMOREDIVERSEPRODUCTSANDCUSTOMERSANDINCREASEDORGANIZATIONALSIZE,THEYWILLINCREASINGLYFACETHENEEDFORMORECOMPLEXCOSTMANAGEMENTSYSTEMSTHEFINANCEANDACCOUNTINGFUNCTIONTHEROLEOFTHEACCOUNTINGDEPARTMENTUNDERTHEPLANNEDECONOMYWASGENERALLYLIMITEDTOTHEBOOKKEEPINGFUNCTIONMOSTPRCCOMPANIESHAVEEVOLVEDTHEIRF產(chǎn)品成本是中國公司確定其產(chǎn)品售價的重要因素;中國公司所采用的成本會計方法,并不能準(zhǔn)確地得出產(chǎn)品成本(我們注意到“準(zhǔn)確”一詞是相對而言的,它可以是根據(jù)它相對于中國的規(guī)定、相對于西方盛行的做法或者相對于基本的成本會計原則所決定);這個意思是產(chǎn)品售價價受到遭受扭曲的產(chǎn)品成影響所確定的價格和在“準(zhǔn)確”的成本方法下確定的產(chǎn)品售價,存在著顯著的不同。要證實所有這些條件全部都存在(或全部都不存在),并非易事。因此本研究將探討產(chǎn)品成本在中國企業(yè)的定價決策中的重要性;調(diào)查中國公司當(dāng)前所采用的成本計算的實際做法,并與上面提到的各項原則做對照;討論中國會計規(guī)章的發(fā)展及其對成本會計實務(wù)的影響。盡可能就中國成本會計實務(wù)對產(chǎn)品成本計算的影響得出一個結(jié)論。為了完成這些目的,美國管理會計師協(xié)會進(jìn)行了一項調(diào)查研究。調(diào)查分兩個階段。在第一階段美國管理會計師協(xié)會調(diào)查組訪問了各種不同的中國企業(yè)。這一調(diào)查組的成員有瑞夫勞森(RAEFLAWSON)博士,美國管理會計師協(xié)會研究部主任兼常駐教授;楊計量教授,香港科技大學(xué)(已退休)丁平準(zhǔn)先生,美國管理會計師協(xié)會資深的中國顧問、曾經(jīng)在中國財政部門工作并擔(dān)任過中國注冊會計師協(xié)會CICPAS秘書長比德爾教授,原香港科技大學(xué)客座教授,現(xiàn)任香港大學(xué)管理與經(jīng)濟(jì)學(xué)院院長。被訪問的企業(yè)有國有和私有企業(yè)大型和中型企業(yè)各行各業(yè)的企業(yè),包括被卷進(jìn)傾銷糾紛的一些企業(yè)。對企業(yè)的訪問,為我們提供了關(guān)于他們成本管理做法方面的大量信息,這些信息又為我們設(shè)計和完善郵寄調(diào)查問卷提供了基礎(chǔ)資料。通過問卷,在更廣泛的范圍內(nèi),對中國公司的成本計算做法做了進(jìn)一步的調(diào)查。中華人民共和國的會計實踐1949年中華人民共和國成立之后,中國政府就著手建立計劃經(jīng)濟(jì)體制下必要的的一些管理系統(tǒng)。在這方面,三項最重要的任務(wù)是建立經(jīng)濟(jì)責(zé)任追究制度,以界定國家與企業(yè)之間的經(jīng)濟(jì)關(guān)系;實施綜合的年度規(guī)劃體系,包括成本計劃/預(yù)算管理制度;建立定額管理制度,以實現(xiàn)對企業(yè)所規(guī)定的技術(shù)經(jīng)濟(jì)指標(biāo)。部分基礎(chǔ)管理制度要求各個公司遵行由財政部會計司(會計事務(wù)管理司)統(tǒng)一制定的會計制度。由于計劃經(jīng)濟(jì)與市場經(jīng)濟(jì)之間存在差異,因此在計劃經(jīng)濟(jì)下的中國的會計規(guī)范,大部分不適合在發(fā)展市場的環(huán)境下管理企業(yè)之用。于是,中國在1985年制定了中華人民共和國會計法和中華人民共和國中外合資經(jīng)營企業(yè)會計制度(1985年的會計法于1993年和1999年兩次修訂)。財政部于1992年發(fā)布了第一個會計準(zhǔn)則企業(yè)會計準(zhǔn)則基本準(zhǔn)則,于1993年7月實施。這項準(zhǔn)則以國際會計準(zhǔn)則為基礎(chǔ),提供了一項概念性框架、制定了會計原則。隨后,發(fā)布了其他一些會計準(zhǔn)則?;緯嫓?zhǔn)則在多個方面改變了存貨的估價方法。有一些行政管理費(fèi)用(例如與為固定資產(chǎn)融資而開支的利息,匯兌損益和存貨的儲蓄成本),過去計入存貨成本,現(xiàn)在要求作為費(fèi)用處理(HILMY,1999,PP501502。區(qū)分期間費(fèi)用和產(chǎn)品成本的其他變化將在下文闡述。統(tǒng)一的企業(yè)會計制度于2001年1月1日對股份有限公司生效,并于2001年1月1日起對外資企業(yè)生效。財政部于2006年2月15日頒布一項新的基本準(zhǔn)則和38項新的中國會計準(zhǔn)則(CASS),這些準(zhǔn)則在實質(zhì)上與國際財務(wù)報告準(zhǔn)則(IFRS)是一致的。財政部要求所有上市公司以新會計準(zhǔn)則編制其2007年度財務(wù)報表。此外,還要求中央企業(yè)2008年起采用新準(zhǔn)則,所有大中型企業(yè)自2009年起也要執(zhí)行新準(zhǔn)則。雖然由于各種公司的具體情況不同存在一定差異,但是新準(zhǔn)則的實施使得中國公司編制的財務(wù)報表與國際準(zhǔn)則更加一致。(例如,全部國有控股的企業(yè),不需要披露關(guān)聯(lián)方交易)中國過去在會計方面的做法,直到現(xiàn)在還在對會計實務(wù)工作有著影響。例如,中國企業(yè)在傳統(tǒng)上把所有的生產(chǎn)和輔助車間都列為公司的第二層次的機(jī)構(gòu),而不是把他們歸集在“制造部”之下。在第二層次,各個職能部門(既包括和生產(chǎn)相關(guān)的,也包括和生產(chǎn)無關(guān)的)與各分廠/車間同級、并行。1979年起,隨著向市場經(jīng)濟(jì)過渡,營銷部門越來越成為一個重要的職能部門,但幾乎所有的中國企業(yè)仍然保持現(xiàn)有組織機(jī)構(gòu)不變所有職能部門仍然都屬于第二層次,與分廠/車間并行。中國在1992年開始修改其會計制度以和國際/西方的會計慣例接軌之前,所有在分廠/車間一級發(fā)生的間接費(fèi)用,都包括在車間經(jīng)費(fèi)中。所有在廠部的各職能部門(包括從事采購、工程技術(shù)、質(zhì)量監(jiān)督、產(chǎn)品設(shè)計、會計、人事和銷售活動的部門)所發(fā)生的費(fèi)用,都?xì)w集在管理費(fèi)用項目下。車間經(jīng)費(fèi)和管理費(fèi)用都作為成本分配計入各項成本。在中國1922年的會計改革中,中國的政策制定者把傳統(tǒng)用詞車間費(fèi)用,依照西方的叫法改稱為制造
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