作业成本法在制造业的应用：并与传统成本法比较外文翻译.docVIP

外文翻译 原文 Application of Activity-Based Costing in a Manufacturing Company: A Comparison with Traditional Costing Material Source: Department of Industrial Engineering, University of Dokuz Eylul, Turkey Author: Gonca Tuncel, Derya Eren Akyol, Gunhan Mirac Bayhan, Utku Koker Abstract: Activity-Based Costing (ABC) represents an alternative paradigm to traditional cost accounting system and has received extensive attention during the past decade. Rather than distorting 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 presented, 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 exposes the undercosted and overcosted products is used to improve the product pricing policy of the firm. 1 Introduction The customer driven environment of today’s manufacturing systems and the competitive pressure of the global economy force manufacturing services and organizations to become more flexible, 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. Proposed by, as an alternative method to traditional cost accounting methods, ABC assigns costs to activities using multiple cost drivers, and then allocates costs to products based on each product’s use of these activities. Using multiple activities as cost drivers, it reduces the risk of distortion and provides accurate cost information. In an ABC system, the total cost of a product equals the cost of the ra