议估时作业成本法的理论与实践.docVIP

议估时作业成本法的理论与实践 On the theory and practice of assessment work cost method 2004年11月，哈佛商学院的办理管帐大师卡普兰在《哈佛工商谈论》上宣布了《估时作业本钱法》一文，正式提出了估时作业本钱法这一理论办法。其时，以“作业消耗资源，产物（效劳）消耗作业”为基本思路的传统本钱法现已得到了遍及的重视和广泛的运用，但其施行中的艰难也逐步露出。估时作业本钱法正是在这样的布景下应运而生。　　 In 2004 November, Harvard Business School of Management Accounting Master Kaplan in the Harvard Business Talk about announced estimate cost method one article, put forward the operating cost estimation method that theory approach. At that time, in order to activities consume resources, product (service) consumption operation to the traditional cost method has been the basic idea of a wide range of attention and widely used, but its implementation difficult also gradually exposed. Estimate cost method is emerge as the times require in this context. 估时作业本钱法及其施行，估时作业本钱法的两个参数，产能本钱率，以算式表明，产能本钱率=产能本钱\/实践产能，其单位是元\/分钟。实践产能是在本部分从事作业的资源实践产能，以时刻衡量，比方某部分一线工人10人，每人每月均匀作业20天，一天7.5小时，则该部分本月产能为1500小时。产能本钱即当期所耗用资源的总本钱。本钱率需求依据耗用本钱的不一样而区别，这是由于每种资源的价钱是不一样的。　　 Estimate the activity-based costing and its implementation, the two parameter estimate operating costs, production cost rate, the formula shows, production cost rate = capacity cost \ / practice capacity, the unit is the yuan \ / min.. Practical capacity is in this part of resource management capacity in operation, time measure, for example some part of the frontline workers 10 per person per month, uniform operation 20 days, 7.5 hours a day, then this part of the capacity for 1500 hours. The total cost of production cost as the resources. Cost rate the demand according to the different cost difference, this is because each kind of resource price is not the same. 产能运用量，也可称为每次事务的产能需求。估时作业本钱法并不运用事务动因，只需求估量出每次进行事务作业的必要时刻。一切事务作业的必要时刻之和即为产能运用量，而运用的产能与这一参数可以协助核算者和办理者知道产能中未运用的产能和对应的本钱。　 Capacity usage, also known as each transaction capacity demand. Estimate the activity-based costing is not using the transaction motive, only needs to measure the time needed for business operations. The necessary