作業(yè)成本法在一制造公司應(yīng)用：與傳統(tǒng)的成本核算比較【外文翻譯】

1、外文文獻翻譯 原文：Application of Activity-Based Costing in aManufacturing Company: A Comparison withTraditional Costing AbstractActivity-Based Costing (ABC) represents an alternative paradigm to traditional cost accounting system and has received extensive attention during the past decade. Rather than disto

2、rting 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 information. In this paper, the implementation of ABC in a manufacturing system is p

3、resented, and a comparison with the traditional cost based system in terms of the effects on the product costs is carried out to highlight the difference between two costing methodologies. The results of the application reveal the weak points of traditional costing methods and an S-Curve which expos

4、es the undercosted and overcosted products is used to improve the product pricing policy of the firm.1. IntroductionThe customer driven environment of todays manufacturing systems and the competitive pressure of the global economy force manufacturing services and organizations to become more flexibl

5、e, integrated and highly automated in order to increase their productivity at reduced costs. But it is impossible to sustain competitiveness without an accurate cost calculation mechanism 1. Proposed by 2, as an alternative method to traditional cost accounting methods, ABC assigns costs to activiti

6、es using multiple cost drivers, then allocates costs to products based on each products use of these activities 3, 4. Using multiple activities as cost drivers, it reduces the risk of distortion and provides accurate cost information 3.In an ABC system, the total cost of a product equals the cost of

7、 the raw materials plus the sum of the cost of all value adding activities to produce it 4. In other words, the ABC method models the usage of the organization resources by the activities performed and links the cost of these activities to outputs, such as products, customers, and services 5. Each p

8、roduct requires a number of activities such as design, engineering, purchasing, production and quality control. Each activity consumes resources of different categories such as the working time of the manager. Cost drivers are often measures of the activities performed such as number of units produc

9、ed, labor hours, hours of equipment time, number of orders received.In traditional cost accounting systems, direct materials and labor are the only costs that can be traced directly to the product. By using the ABC system, activities can be classified as value-added and non-value-added activities. I

10、n order to improve the performance of the system, non-value-added can be eliminated.Despite the advantages of providing accurate costs, it requires additional effort and expense in obtaining the information needed for the analysis 6. However, a proper design tool can help to reduce time used for mod

11、eling and overcome the difficulties present in designing a cost model.The primary objective of this paper is to develop an ABC system for a sanitary-ware company and to compare the results of ABC with traditional costing methods. In other words, the aim of ABC analysis is to guide improvement effort

12、s of management in the right direction by providing accurate information about activities. 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,

13、the conclusions and the future research directions are given. Some suggestions are offered to improve the performance of the company.2. Activity-Based Costing (ABC)ABC is an economic model that identifies the cost pools or activity centers in an organization and assigns costs to cost drivers based o

14、n the number of each activity used. Since the cost drivers are related to the activities, they occur on several levels:1. Unit level drivers which assume the increase of the inputs for every unit that is being produced. 2. Batch level drivers which assume the variation of the inputs for every batch

15、that is being produced. 3. Product level drivers which assume the necessity of the inputs to support the production of each different type of product.4. Facility level drivers are the drivers which are related to the facilitys manufacturing process. Users of the ABC system will need to identify the

16、activities which generate cost and then match the activities to the level bases used to assign costs to the products.While using the ABC system, the activities which generate cost must be determined and then should be matched to the level drivers used to assign costs to the products.The implementati

17、on of the ABC system has the following steps:1. Identifying the activities such as engineering, machining, inspectionetc.2. Determining the activity costs3. Determining the cost drivers such as machining hours, number of setups and engineering hours.4. Collecting the activity data5. Computing the pr

18、oduct cost3. Implementation of the ABC Method: A Case StudyThe implementation study presented here took place in one of the leading sanitaryware companies in Turkey 7. It has a production capacity of 6.8 thousand tons. Like many sanitaryware manufacturers, the company includes some common processes.

19、 First stage of the processes is done in the bulk-preparement department which is in charge of preparing the essential quantities of bulk bearing. Recipes are prepared for each production run and according to this ingredient recipes, the bulks are prepared by the electronically controlled tanks. Aft

20、er the bulk is ready, it can be sent to two different departments, pressured and classical casting departments.In pressured 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

21、 department. However, the bulk used in this department must have the characteristics of strength and endurance. The output of this department is sent to glazing department.Classical casting is the second alternative to produce sanitaryware products. In this department, most of the operations are per

22、formed 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 bulk and sent to the glazing department, too.In glazing department, shaped bulk is glazed. This stage can be defined as polishing the products

23、with a protective material from external effects. The output of this department is sent to tunnel oven. 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 by the workers. However, some of the output may ha

24、ve 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. The proper output is sent to packaging while the defected ones are sent to waste. Finally, in packaging department, products are pac

25、kaged and shrunken. Company has been using a process costing logic for obtaining the proper costing of its products. Process costing is also a widely used costing tool for many companies. This method recognizes the following cost pools: Direct Labor: All workers taking place in the production are re

26、cognized as direct labor and this pool is the most common pool used in every stage. LPG-Electricity hot water: These items are important costing element in casting departments. Packaging: This cost is observed in the final stage of the firm called final packaging. It includes packaging and shrinking

27、 of the products. Overheads: This is also common cost pool for all the stages in the firm. It includes depreciation, rents, indirect labor, materials, and miscellaneous costs.In order to perform ABC calculations, process costing sheets are used. Because process costing aggregates the cost in the cas

28、e 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 homogenous product. After analyzing the output of bulk preparement department, it is seen that bulk prepared for the two departments are the

29、 same which brings an opportunity for the analysis.Firstly, time 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 are obtained. The t

30、ime 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 and labor cost of the activities are determined.If the amount of the activities that each product

31、 consumes can be learnt, the product costing can be calculated by taking the sum of the costs of the 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 rent is loaded accordi

32、ng to the space required for each activity and similarly, the power, depreciation and other conversion costs are loaded on the activities according to the activities consumption of the resources. If activity a uses 2/5 and activity b covers 1/5, while activity c covers 2/5 of the department space, t

33、hen activity a is given 2/5, b is given 1/5 and c is given 2/5 of rent. All the conversion costs are distributed by using the same logic. The activities performed during classical casting are: molding, drilling assembly holes, rework, equipment clean-up, drilling function holes and carrying. The act

34、ivity driver for molding is the processing time, for drilling assembly holes is the number of holes, for rework is the number of outputs, for equipment clean up is the total processing time, for drilling function holes is the total number of function holes and for carrying are the number of processe

35、d units in this department, unit area the product allocates on the carrier and the total area of carried goods.The activities performed during pressured casting are: molding, drilling lateral holes, setup, cutting excess materials from the products, general rework, carrying WIP, drilling assembly ho

36、les, ring preparation, drilling some subcomponents washbasins, washbasin drilling, rework of back of the products, X-patch control, bringing the WIP, helping to other departments, filling forms, mold check-up, WIP control, equipment and personnel control, drilling water holes. The activity driver fo

37、r molding is the number molds used, for drilling lateral holes is the number of output, for setup are the incoming units, setup hour, setup for other products, setup for basins, setup for other products, for cutting excess materials from the products is the incoming units, for general rework is also

38、 the incoming units, for carrying WIP is the number of output, for drilling assembly hole and for ring preparation is the number of output, for drilling some sub-components washbasins is the number of subcomponents, for washbasin drilling is the number of washbasins, rework of back of the products a

39、nd X-patch control is the number of output, for bringing the WIP is the incoming WIP, for helping to other departments is the number of reservoirs, for filling forms, mold check-up, WIP control, equipment and personnel control, drilling water holes is the incoming units.The activities performed duri

40、ng glazing are maintenance, glazing with hand, WIP transfer, rework, closet shaking, planning, routine controls and prism data entry. The activity driver for maintenance is the number of reworked parts, for glazing with hand is the weight of parts to be glazed, for WIP transfer and rework is the num

41、ber of reworked parts, for closet shaking is the number of closets, for planning, routine controls and prism data entry is the planned units.The activities performed in the tunnel oven department are tunnel oven activity, transfer to oven, transfer from oven, heat control, oven security control, pla

42、nning, routine controls, prism data entry, taking records, second heat treatment activity, WIP feeding to the oven, rework of heat processed units and special treatment. The activity driver for tunnel oven activity, transfer to oven, transfer from oven, heat control and oven security control is the

43、total area covered by the heated units, for planning, routine controls, prism data entry and taking records is the total sum of outputs, for second heat treatment activity and WIP feeding to the oven is total area covered by all units, for rework of heat processed units and special treatment is the

44、total area covered by outputs.The activities performed in the packaging department are packaging, shrinking, clean-up, organizing the finished products, maligning, and product function control and transferring the outputs. The activity driver for packaging and shrinking is the packaged volume, for c

45、lean-up is the total number of units cleaned, for organizing the finished products, maligning, product function control and transferring the outputs is the total number of outputs.After finding the product costs of the firm, the costs obtained by process costing methodology and the ABC results of th

46、e product costs are compare From the results, it is seen that there are significant differences between some the product costs obtained by the two methods.4. ConclusionsABC utilizes the activity concept and by using the activities, ABC can successfully link the product costs to production knowledge.

47、 How a product is produced, how much 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. An S-Curve will exist after the comparison of the traditional and ABC costs 8. The following notation is used for the com

48、parison of the two product cost values. % Bias of ABC from traditional costing is found for each product. % bias = (ABC cost/traditional cost)*100.Product costs under ABC and traditional costing views can be used to design a table (Table 1) which illustrates %bias of ABC and traditional costs.Table

49、1. Comparison of the two product cost valuesproductsBias%ProductsBias%Product 70Product 28Product 23Product 56Product 64Product 48Product 12Product 4Product 59Product 63Product 47Product 53Product 62Product 46Product 31Product 11Product 1Product 54Product 37Product 50Product 3Product 8Product 22Prod

50、uct 6Product 30Product 44Product 42Product 7Product 19Product 14Product 58Product 29Product 36Product 5Product 20Product 15Product 26Product 39Product 24Product 32Product 55Note that the table includes only the products that are sold. Products that are not sold but left as semi products are not invo

51、lved. The results show 3 significant regions:1. Products undercoated by traditional costing:The costs of these products are higher than the“process-costing and when plotted are greater than the value 100 at y axis. Before the ABC study was implemented, firm was not aware of this hidden loss of money

52、 for each of these products. By the help of the ABC study, people noticed this “hidden loss and pricing decisions are examined.2. Products overcosted by the traditional methods:These products are the ones which have smaller values than the value 100 of y-axis. By the help of the ABC, firm realized t

53、hat, the costs of these products are lower than the costs obtained by process costing. A “hidden profit zone occurs for these products. Without any intention, a hidden benefit is gained from these products by traditional costing. But noticing the real ABC costs of these products, the firm can re-pri

54、ce these outputs and can gain a competitive advantage.3. Products which are costed almost the same:These are the products whose costs result nearly the same by using the two methods. A narrow band of 20 percentage (%80-%120) can be accepted for this region.Fig. 1. S-CurveFrom the ABC analysis, it is

55、 seen that while some of the products are undercosted, and overcosted, some of them give nearly the same results.In the analysis, the cost calculations of the bulk preparement department are performed using traditional costing method. When the outputs of the processes are identical or nearly identic

56、al, then ABC must be avoided to implement. Because ABC consumes lots of time, data and efforts, implementation of it has also a cost. For identical outputs, both ABC and traditional give the same results, so it is not logical to implement ABC. By the help of this analysis, product-pricing decisions

57、gain importance. Pricing decisions can 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. The costing process of the company highlighted some weaknesses

58、 of the information system, too. These problems are also expected to be fixed in the future.As it is seen in this application, ABC 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 analysis are expected to be done and especially Balanced Score C