作业成本法

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作业成本法（Activity Based Costing）是传统成本会计系统的一种替代方法。 传统会计方法通常假定有利可图的顾客是那些购买量大的顾客， 是那些企业的忠诚顾客， 并相信“利随客来”。 然而，对顾客收益的研究却表明，上述观点并不正确。 作业成本法作为一种成本会计模型，它首先在组织内部确定若干个“作业成本池”（cost pools），亦称“作业中心”（activity centers）。 然后将作业成本池的成本按作业动因（基于生产产品或提供服务全过程所卷入的各项作业的量）分摊到最终产出（产品或服务）。 因此， 作业管理可以帮助管理人员很容易地发现价值是如何实现最大化的，企业业绩是如何被提高的。

传统的成本会计法却是依据产量来分摊变动成本的。

作业成本法的优点：

• 能够辨认出最有价值的顾客、产品和渠道。
• 能够辨认出无利可图的顾客、产品和渠道。
• 能够发现组织财务业绩真正的贡献者和侵蚀者。
• 根据生产产量、组织结构、资源成本的变化，能够准确预测成本、利润及资源需求。
• 能够发现不良财务业绩的根源。
• 能够追踪产生成本的作业和流程。
• 能够提高管理人员的成本意识，促进生产。
• 能够更好地促进Marketing Mix[营销组合]。
• 能够提高企业的议价能力。
• 能够更好地Positioning[定位]产品 。

由于作业成本法根据作业分摊成本，因而，服务个别顾客产生的成本很容易就能够被甄别出来。 在扣除产品成本和顾客成本之后，企业才能够得到真正的顾客利润率。 这种方法将产品成本和顾客成本分开考虑，有助于计算具体顾客的具体利润率， 从而对产品和服务进行合理的定位。

持续改善

实施ABC[作业成本法]可能使员工了解介入的各种各样的费用。 这将有助于他们分析成本，知道哪些是可增值作业，哪些是不可增值作业。 籍此，提高生产水平，实现经济效益。 这是一个连续的改善过程就分析费用来说，减少或消灭非增值活动和达成综合效率。

作业成本法帮助企业更好地回应市场需求，提供优质的、具有价格竞争力的产品。 因为将产品收益和顾客收益分开考虑，作业成本法对高层的决策制定也极为有益。 另外，企业在实现降低成本提高效益的同时，也无需牺牲顾客利益。 许多公司还将作业成本法作为Balanced Scorecard[平衡计分卡]的基础。

这种方法还能够使企业模拟降低成本所产生的影响，进而得以确认真实作业情况下所节约的成本。 总之言之， 作业成本法是一个动态的成本会计方法，使企业达到持续改善的目的。 通过应用作业成本法，企业将产生内在的强有竞争力的成本优势，不断提升股东价值和顾客价值。

然而，实施作业成本法却不是一件轻而易举的事情， 常常需要一些以作业为基础的专门财务软件的帮助。

时间驱动作业成本法（Time-Driven Activity-Based Costing）

Robert Kaplan和Steven Anderson提出了时间驱动作业成本法(《哈佛商业评论》，2004 年11月)， 这项方法的提出是为了解决大规模运用作业成本法时所遇到的一些实际困难。 运用这一加工过了作业成本法模型，管理人员只需估计每一生产环节的资源需求、产品及顾客，而无需耗费大量的时间，进行昂贵的员工生产时间调查。 因为对每一组资源、作业，时间驱动作业成本法只需考虑两个参数，因此相对简单。这两个参数分别是： 1. 单位时间内将资源供给到生产作业中去的成本费用 （部门总间接费用开支除以部门总实际员工时间）； 2. 作业单位时间估值， 即每一单项作业花费的时间是多少（由管理人员估计或观察得到）。 这种时间驱动作业成本法克服了员工调查所不可避免的技术难题： 当员工被问及各项作业的花费时间时，他们报告的各项作业时间的百分比相加之和总是100%， 管理人员应该考虑到还有时间被浪费掉了。 这种方法也支持时间恒等式，使得作业成本法模型非常接近复杂的真实作业情境。 这种方法还能够显示特别订单、顾客以及作业特征是如何在一定时间内引起成本变化的。

论坛 关于以下内容的论坛讨论：作业成本法。您可以在下方提出有关此主题的问题、分享您的经验、报告新的发展或解释一些事情。 开始一个新的论坛主题关于作业成本法 在这里分享您的知识（或提出问题）   🔥 新 ABC的限制因素 到了90年代中期，ABC在西方就已经不怎么流行了。限制因素有很多，例如，并不是所有间接成本都能分摊到产品或服务上（eg. 管理层的薪水）；最主要�... 6   ABC in service companies such as airlines? ABC may be appropriate in the manufacturng company, but I doubt applying in service givng companies is worth while. Especially in the airline industry where there are various types of common costs and... 16   2条评论 Degree of Detail in ABC When planning to build an ABC model it is essential to first make the decision what level of detail ABC is to be captured. This depends on what questions are to be answered: 1. Strategic (about 100-1... 12   2条评论 Activity Based Costing Implementation How can a company implement activity based costing?... 10   2条评论 ABC and Decision making Are managers able to make better decisions through the analysis of indirect cost allocation?... 9   2条评论 Time-driven ABC (TDABC) Is anyone using TDABC as a substitute for traditional activity-based costing? I would love to discuss how it's working, implementation tactics, etc.... 9   1条评论 Activity Based Management (ABM) What is the modern term or second name for Activity Based Costing?... 7   1条评论 ABC or TOC? The Differences between Activity Based Costing and the Theory of Constraints In past literature, the Theory of Constraints (TOC) has been seen as more or less contradicting the concept of ABC-costing and its assumptions. The main contradictions between ABC and TOC mentioned i... 6   Comparison Activity Based Costing, Time-Driven-ABC and Lean Accounting In the article "Activity Based Costing, Time-Driven Activity Based Costing and Lean Accounting: Differences Among Three Accounting Systems", 3 ways of accounting are compared. The comparison is made o... 5   Organizational Issues when Introducing ABC What kind of organizational / behavioral problems can we expect to arise when ABC is being introduced in a firm?... 4   Over Recovery / Under Recovery Level I want to know: Do you calculate an over/under recovery for each activity or do you calculate one singe over/under recovery for the company?... 4   1条评论 What is Process Costing? In cost accounting systems, what is process costing?... 4   1条评论 ABC Costing in Make to Order of Repetive Manufacturing I think ABC costing works better only in repetitive manufacturing type of industry, where the amount of production in a given period is steady. Whereas in a make to order environment ABC may not work... 4   1条评论 ABC in the Federal Environment Does anybody have experience implementing ABC in the federal environment? There are obviously a lot of differences, but the same benefits can be reaped from determining the costs of performing certain... 3   1条评论 An ABC Initiative is Only as Effective as the Software That Supports It For any change initiative or performance improvement initiative that is taken in an organization, it is always important that the goal of the initiative has to be finalized first. This is true for Act... 3   What is Job Order Costing? In cost accounting systems, what is job order costing?... 3   1条评论 How to Derive Overhead Cost from a P&L? Hello reader, I'm trying to decompose the overhead of a company through its Profit and Loss account. I have calculated for my self what their overhead should be and I'd like to compare this with their... 2   1条评论

最佳实践 关于作业成本法的最高评价的讨论主题。在这里你会找到最有价值的思路和切实可行的建议。 Limitations and Advantages of ABC for Budgeting What are the limitations and advantages of ABC in the context of preparing plans and budgets?... 155   3条评论 Limitations ABC monitoring operations What are the limitations with regard to monitoring and controlling operations?... 89   1条评论 ABC in an Advertising Firm? How can ABC be applied in an advertising firm where activities vary per project, depending on the client, its marketing campaign, its objectives, and their budget?... 39   4条评论 The Cost of Non-value-added Activities Why do non-value activities cause costs to increase unnecessarily?... 35   3条评论 ABC: reduce non value adding activities? How far do you agree that Activity Based Costing gives opportunities to reduce or eliminate activities that do not add value in a highly competitive environment?... 29   2条评论 Consequences of ABC Analysis If Activity-based Costing has been correctly implemented, and it turns out a product is causing losses, does this mean automatically that the product should be discontinued?... 26   4条评论 Capacity Minutes and Industry Norms Productivity levels in minutes - productive time Work days are about 480 minutes (8 x 60). Where could I find what the industry norms are? Are there examples that show the average for the industry to... 24   4条评论 Drivers still Right? ABC is one of the most recent developed evolutions in costing. It has a big impact in allocating the cost to the right object... But still the question is: to what extent are the drivers right and eff... 22   3条评论 ABC Helps Companies Survive Recession Companies using ABC costing have a better chance of surviving the recession than companies using traditional methods. Please give your comments.... 21   1条评论 Traditional Costing versus Activity Based Costing When should I choose the traditional costing instead of ABC? Compared with traditional costing, what are the drawbacks of ABC?... 20   4条评论 The Process of Activity Based Costing (ABC) simplified While doing ABC the only thing to be kept in mind is the activity and the cost associated with it. For example : A businessman buys a bus for using it in his public transport business. So he will ana... 18   1条评论 Conditional Resources in ABC How does ABC cater for estimating the cost of business processes which may take many different routes depending on the outcome of decisions or events - for instance, a resource may only be used once i... 17   1条评论 Activity Based Costing (ABC) Company's who use ABC method have a more chance in surviving under recession rather than company's who use Traditional Based Costing.... 17   2条评论 Overhead Costing - Food Manufacturing The company I work for manufactures food. The company is small. How much overhead should I count into my costing? I do not want to put too much in so I don't overcharge the customers when I price the... 16   2条评论 Calculating the Most Profitable Way of Manufacturing a Product Dear all, I am struggling with the start of a project in which I need to figure out what way of supplying a customer with a certain product is most profitable (from buying raw materials till deliverin... 7   3条评论 Recommended ABC Software Which software package would you recommend I use in our small business to enable me to setup an ABC-system?... 6   8条评论

专家提示 关于Activity Based Costing（英语）的高级见解。在这里，您将找到专家的专业建议。 4 Steps to Assign Resources to End Products ABC Implementation There are basically 4 steps in assigning production resources to end products: 1. Define Activity Groups, having a dire... Disadvantages of ABC Cost Mgt, Decision-making Following disadvantages can be associated with the application of Activity Based Costing: - Cost effectiveness: Cost e... Applicability in Hotel Bussiness Cost Management, Decision-making In recent years, cost accounting systems have been replaced by Activity Based Costing systems in the manufacturing secto... Application Challenges of ABC Cost Mgt, Decision-making When applying Activity Based Costing to real world operations, companies face different challenges. - One of the challe...

信息来源 有关作业成本法的各种信息来源。在这里，您将找到Powerpoint，视频，新闻等可用于您自己的讲座和讲习班。 Time-Driven ABC Activity Based Costing Paper by Robert S. Kaplan and Steven R. Anderson. The traditional ABC model has been difficult for many organizations to... Activity Based Costing and Activity Based Management Accounting, Costing Systems This presentation explains the concept of Activity Based Costing (ABC) and also explains an additional form of ABC: Addi... Costing Strategies Multinational Companies Paper by Marco Agliati argues that in a globalization context, it becomes of pivotal importance being able to make cost ... Product Costing, Process Costing and Job-Order Costing Cost Management, Management Accounting, Managerial Accounting, Activity Based Costing This presentation provides detailed knowledge about Job Order Costing, one of the traditional product based costing syst... Interview with Kaplan: ABC in the Public Sector Understanding that Activity Based Costing can be applied to the public sector Interview with Robert S. Kaplan, in which he discusses an example that led to a 35% cost reduction in the public sector ... ABC Diagram Activity Based Costing Download and edit this 12manage PowerPoint graphic for limited personal, educational and business use. Republishing in ...

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比较： Enterprise Architecture[企业架构]  |  Total Cost of Ownership[总体拥有成本]  |  Balanced Scorecard[平衡计分卡]  |  Kaizen[改善]  |  Marketing Mix[营销组合]  |  Business Intelligence[商业智能]  |  Performance Management[绩效管理]  |  CSFs和KPIs[关键成功因子和关键绩效指标]  |  Beyond Budgeting[超越预算]

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