摘 要
作业成本法，即基于作业的成本计算法，是指以作业为间接费用归集对象，通过资源动因的确认、计量、归集资源费用到作业上，再通过作业动因的确认、计量，归集作业成本到产品或顾客上去的间接费用的分配方法。作业成本法为作业经营过程、产品、服务、客户等提供了一个更精确的分配间接成本和辅助资源的分配方法。作业成本法系统认为组织的资源不仅在产品的物质生产中消耗，而且在许多辅助作业中同样被消耗，为不同的客户提供不同的产品往往需要消耗不同的辅助作业。作业成本法的目标是把所有为不同客户和产品所提供作业(包括上述辅助作业)所消耗的资源价值测量、计算出来，并恰当地把它们分配给各位顾客和产品。作业成本法的计算系统有以下重要的概念需要说明:成本对象、资源、作业、作业中心、成本要素、作业成本池和成本动因。
我国大多数企业还在使用传统的成本计算方法，管理存在着不规范，制度也不够健全。传统的成本计算方法是随着传统制造业出现的，它其实是针对制造业的产品而出现的一种核算方法，但由于物流企业的产品，也就是所谓的服务产品的特殊性，传统成本方法不能计算出其真实的相应成本，从而不能有效降低物流成本，严重情况下还会导致企业决策失误。因此，传统成本法已经不能满足现代物流企业的发展需要，寻找适合物流企业成本管理方法已经成为改变当前落后状况的迫切要求。本文就以通达物流公司存在的问题及解决方法展开讨论。
关键词：作业成本法；间接费用；成本要素；分配方法
Abstract
Activity based costing, which is based on the activity cost calculation method, isrefers to work as the indirect expenses collection object, through resource drivers confirmation, measurement, collection resource cost to the task, through the recognition and measurement of activity driver, regulated operation cost to customers products or indirect cost allocation method. Activity based costing provides a more accurate allocation method for the distribution of indirect costs and auxiliary resources for the operation process, products, services, and customers. Activity based costing system considers that the organization’s resources are not only consumed in the production of the products, but also be consumed in many auxiliary operations. ABC’s goal is to get all for different customers and products provided by operations (including the auxiliary operation) resource value measurement, consumption calculated, and properly distribute them to every customer and product. The calculation system of activity-based costing has the following important concepts need to explain: cost object, resource, activity and activity center and cost factors, activity-based cost pool and cost drivers.
The calculation method in the majority of enterprises in China using the traditional cost management are not standardized, the system is not perfect. Traditional cost calculation method is the traditional manufacturing industry, which is a kind of accounting method, but because of the logistics enterprise’s products, which is the so-called service products, the traditional cost method can not calculate the true cost, which can not effectively reduce logistics costs, serious cases will lead to corporate decision-making mistakes. Therefore, the traditional cost method can not meet the needs of the development of modern logistics enterprises, to find suitable for logistics enterprise cost management method has become an urgent need to change the current situation of backward.
Key words: activity based costing；indirect cost；cost factor；distribution method
目 录
第一章 作业成本法基本概述……………………………………………………………….. 1
1.1作业成本法理论概述…………………………………….. 1
1.1.1作业成本法的基本概念……………………………….. 1
1.1.2作业成本法的基本原理……………………………….. 1
1.2.1优化了产品组合…………………………………….. 2
1.2.2产品成本计算更准确…………………………………. 2
1.2.3改进了预算控制和成本控制……………………………. 2
1.2.4提高企业竞争力…………………………………….. 2
1.3传统成本计算方法与作业成本法的区别………………………. 3
1.3.1适用的企业类型不同…………………………………. 3
1.3.5对费用成本经济内容的认识不同………………………… 4
第二章 江苏通达公司物流成本核算现状分析………………………………….. 5
2.2通达物流成本核算中存在的问题……………………………. 5
2.2.1不能提供完整的物流成本数据………………………….. 5
2.2.2间接费用的分配标准单一……………………………… 5
2.2.3物流成本核算缺乏可参考的标准………………………… 6
2.3.2拥有一批高素质的财务人……………………………… 6
2.3.3先进的计算机技术的运用……………………………… 7
第三章 江苏通达公司如何实行作业成本法的步骤…………………………. 8
3.1.2确认和计量各种资源耗费……………………………… 8
3.1.5将各作业成本分配到各个服务合同中去…………………… 9
3.2作业成本核算的内部控制…………………………………. 9
3.2.2内部控制实施要点………………………………………………………………………. 10
第四章 通达公司实行作业成本法的保障措施及应用建议…………… 11
4.1实施作业成本法的保障措施………………………………. 11
4.1.1建立配套会计准则………………………………….. 11
4.1.2设置管理组织机构………………………………….. 11
4.1.3获得企业高层支持………………………………….. 11
4.1.4开发信息系统支持………………………………….. 11
4.1.5培养高素质人才……………………………………. 12
4.2应用作业成本法的相关建议………………………………. 12
4.2.1强调会计培训的重要性………………………………. 12
4.2.2建立和实施完善的业绩评价系统……………………….. 12
4.2.3作业成本法与传统计算方法相结合……………………… 13
总结……………………………………………………………………………………………………………. 14
致谢……………………………………………………………………………………………………………. 15
参考文献……………………………………………………………………………………………………. 16
