作业会计对传统会计成本观的突破（The breakthrough of accounting for traditional accounting cost）.doc

作业会计对传统会计成本观的突破（The breakthrough of accounting for traditional accounting cost） The breakthrough of accounting for traditional accounting cost The breakthrough of job accounting on traditional accounting cost view Compared with the traditional accounting cost view, the job accounting has achieved several major breakthroughs. Specifically, the author believes that there are five aspects: 1. To trace the source, change the cost drivers Traditional cost method is focus on the product cost result itself, cost calculation object is the enterprise produces a variety of products, production is considered to be the only reason of the product cost, and argues that it plays an decisive role in cost allocation. According to this idea, the total cost of an enterprise is divided into variable costs and fixed costs. Operation cost accounting method is: the product consumption operations, operations consume resources, production cost should be according to its causes, to work, and calculate the operating cost, then according to the products that are consumed in the production of assignment, homework cost into the product cost. According to this cost driver, the cost is divided into: short-term variable costs, such as direct materials and direct labor. It is still based on product quantity in the short term, which is basically the same as the traditional cost method. 2. Long-term variable costs, based on operations, are the cost drivers. The long-term variable cost of a product distribution is usually fixed cost under the traditional cost method; Fixed costs, which are not subject to changes in any job during a given period of time, but in the long run it is also variable. Under the traditional cost method, the accuracy of cost calculation depends on the rationality of indirect cost allocation. In the modern enterprise manufacturing process, the organic composition of capital has been greatly improved, and the indirect costs of final product and labor absorption have increased grea