作业成本法在一制造公司应用：与传统的成本核算比较【外文翻译】.doc

外文文献翻译 原文： Application of Activity-Based Costing in a Manufacturing Company: A Comparison with Traditional Costing 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 [1]. Proposed by [2], as an alternative method to traditional cost accounting methods, ABC assigns costs to activities using multiple cost drivers, then allocates costs to products based on each product’s use of these activities [3], [4]. Using multiple activities as cost drivers, it reduces the risk of distortion and provides accurate cost information [3]. In an ABC system, the total cost of a product equals the cost of the raw materials plus the sum of the cost of all value adding activities to produce it [4]. In other words, the ABC method models the usage of the organization resources by