传统成本法

传统成本法问题研究

Study on Problems of Traditional Costing Methods

作业成本法与传统成本法最大的区别点是以作业为基础归集成本，其难点与关键也在于作业的划分与确定；

The biggest difference between ABC and traditional costing is ABC collect cost on the basis of activity .

再次探讨了目前传统成本法与作业成本法相互融合过渡的必要性、涉及的相关领域与价值意义。

Thirdly , discuss the necessary of transition between ABC and traditional costing at present , related areas and values .

所以当今成本发展的新趋势，即使传统成本法转向与战略结合的道路。

So the trend of the costs development , even to combine the traditional costing method with the strategic theory .

科技发展和市场竞争，是传统成本法造成不同产品之间的成本转移问题的基本原因；

Technology development and market competition constitute the basic reasons for the problem of " cost transfer " among different products ;

它从根本上解决了传统成本法缺陷，同时给企业成本管理提供了好的基础。

In this way , it basically solves the defects of traditional costing , and provides good foundation for enterprises cost management .

作业成本法是传统成本法的继承和发展，两者在发展历程、产生动因、成本分配、局限性等方面有不同的特性。

Activity-based costing is inherited and developed from traditional costing . They are different in such aspects as history , cause of formation , cost admeasuring and drawback .

而作业成本法恰恰能弥补传统成本法的不足，并且具有许多传统成本法所不具备的优点。

However , the Activity-Based Costing ( ABC ) can effectively make up the disadvantages of traditional costing , with much advantages that the traditional costing being without .

从文献检索情况看，我国对于科研间接成本及其分摊的研究均刚刚起步，且主要基于传统成本法。

According to the literature search situation , the research on indirect costs and its sharing in China has just started , and is mainly based on traditional cost method .

作业成本法是一种以作业为基础的成本计算方法，它从根本上解决了传统成本法的缺陷，同时给企业成本管理打下了很好的信息基础。

It will make up the flaws and limitations of the traditional costing , and at the same time it can lay a good foundation for the business cost management .

与传统成本法相比，能够按照成本发生的方式正确归集和分配资源到成本对象。

And the cost of the traditional method , in accordance with the cost of which occurred in the right way to allocate resources and the aggregate cost to the object .

作业成本法较传统成本法改善了所消耗资源成本的准确性，但没有考虑资源的占用，因此仍然是不完整的。

Activity-based costing ( ABC ) can improve the accuracy compared to traditional cost methods , but it ignores the opportunity cost of the relevant assets and thus lack of the integrity .

然而，采用这种方法进行成本核算所需成本巨大，核算过程复杂，目前我国大部分企业仍然采用传统成本法进行成本核算。

However , it takes much money to account costs and the accounting process is complex . At present , most of enterprises still use the traditional cost method for cost accounting in China .

然后，通过对中小汽车制造企业的特点分析可以看到企业目前的传统成本法已不适应企业发展，分析企业应采用作业成本管理以及实施信息管理的必要性。

Then , the analysis of the characteristics of the current corporate law represents traditional cost accounting no longer meets requirement of enterprise development . The need for the implementation of information management is suggested .

文章以实例比较了作业成本法和传统成本法对图书成本核算的差异，并就出版企业实施作业成本法的相关问题提出了建议。

With the practical examples , the paper compares the significant difference between activity-based costing and traditional costing in accounting books cost , giving suggestions to the relevant questions presented by publish enterprises that implement activity-based costing .

其次介绍了作业成本法的基本概念、作业成本计算程序与案例分析、作业成本法与传统成本法的区别。

Secondly , I introduce the basic conception of ABC and ABM ; the calculation procedure of ABC & some cases analysis , and then the difference between the Activity-Based Costing and traditional accounting . the procedure breaks the law ;

因此，如何突破传统成本法，引入新的成本管理理念，使得成本信息在满足财务报告需要的同时，能为企业内部的成本控制和决策而服务，成为现阶段企业成本管理亟待解决的课题。

So how to break through the traditional accounting , introduce a new cost management idea , and make the cost information meet the financial report , inside cost-control & decision-making , become an urgent subject to be solved at present .

本文以制造环境的变迁为背景，针对传统成本法与当前先进制造环境的非适应性，根据作业成本法的成本核算体系，对当前作业成本法在我国应用所存在的问题进行了分析。

In the context of the transformation of the manufactural environments and the contradiction between the traditional costing methods and the modern manufactural environments , according to the costing system of ABC , the thesis analyses the current problems which exist in using ABC .

由于物流企业增加了许多复杂的、多元的、混合的作业，使得物流企业的间接成本超过了直接成本，传统成本法已不能满足物流企业进行高水平成本核算和成本管理的要求。

Proliferation in complexity , diversity and mix as well as the displacement of direct labor and material costs by overhead , has overwhelmed Traditional Costing ( TC ) . Practices cannot fit in with the requirement of enhance cost calculation and cost management in logistics enterprise .

由于第三方物流企业已经具备了应用作业成本法的条件，在传统成本法对成本控制呈现边际效用递减的情况下，其对成本控制的重点应逐渐转移到对作业能力的控制与管理上。

Because TPLs has already had the condition of using activity-based costing ( ABC ), and decreasing marginal utility in cost control has taken on by using traditional costing , the control and management on ability of activity should be the point of cost control in TPLs .

作业基础成本计算法与传统成本计算法的比较

The Comparison between Activity Bosed Costing and Traditional Costing

传统作业成本法一直面临着极大的困境。

Traditional , Activity-based costing faced great difficulties .

得出了作业成本法比传统会计成本法更适合邮运企业的结论。

The study conducted shows that the Activity-based costing is more beneficial than traditional costing .

传统的成本法和收益法分别从两个不同的角度评估资产的价值。

The traditional cost method and income method evaluate the value of the assets in different view .

第四章在分析嘉兴羊毛衫行业出口现状的基础上，对传统成本核算法进行了分析，揭示其环境成本不完全的特征。

The fourth chapter analyzes export status of Jiaxing sweater industry and the traditional costing method to reveal the incomplete feature of environmental costs .

本文论述了在物流行业中传统成本核算法的不足与作业成本核算法的优点，探讨了在我国体制下作业成本法的应用前景。

The article discusses the drawbacks about traditional costing method and the advantage of activity-based costing method , and draws a view about the future usage of activity-based costing method in China .

算例表明，与传统作业成本法相比，该方法能够为可动态重构的计算机集成制造系统提供更为有效、准确和集成化的成本信息和决策支持。

An example explained that the proposed method could provide more efficient , accurate and integrated cost information and decision supports for the reconfigurable CIM systems compared with the traditional ABC method .

然而、传统作业成本法作为一种先进的成本管理制度只注重资源费用的合理分配，而在处理资金成本法方面存在着严重的缺陷。

While , as a kind of advanced cost management system , activity-based costing pays attention to the resources expenses only , but at handle the funds cost method to exist the serious blemish .

该标准成本体系异于传统标准成本法中的标准体系和国内理论界有所涉及的以作业为单位建立的标准作业体系模式。

The paper has focused on setting up a standard cost system for the activity centers , which is different from the traditional standard cost system and also the one based on activities that formerly proposed .

分析了智力资产的特点，简要讨论了传统历史成本法、重置成本法和收益现值法的优缺点。

This paper analyzed the nature of intellectual asset and briefly disused the merit and shortcoming of traditional valuation methods , such as historical cost method , replacement cost method , and present value of earnings .