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传统的成本会计往往利用直接人工工时等为分配标准,将公司的制造费用分配到成本对象中,然而许多费用的发生是不与人工工时成比例的。ABC法(Activity-Based Costing,又称作业成本法)可以准确地把间接费用分配到成本对象中,但是它仅仅考虑了与利润表相关的经营成本而忽视了资产负债表中的资本成本。运用ABC的成本信息对产品结构进行调整,也仅仅保证了企业利润的实现,不能反映企业价值的创造,当企业的资本数量较大、资本成本较高时,这种缺陷体现的更加明显。为了提高成本信息的决策有用性,笔者认为将ABC法与经济增加值(EVA)理论结合起来,对ABC法忽视资本成本,低估产品成本的情况进行矫正,是一个不错的选择。
Traditional cost accounting often uses direct labor hours as the allocation criteria to allocate the manufacturing costs of the company to the cost objects, however, many of the expenses are not proportional to the labor hours. Activity-Based Costing (ABC) can accurately allocate overheads to cost objects, but it simply considers the operating costs associated with the income statement while ignoring the cost of capital in the balance sheet. Using ABC’s cost information to adjust the product structure can only guarantee the realization of corporate profits and can not reflect the creation of corporate values. This is manifested when the capital of enterprises is large and the cost of capital is high. In order to improve the usefulness of the decision-making of cost information, I think it is a good choice to combine the ABC method and the EVA theory to correct the ABC method to neglect the cost of capital and underestimate the cost of the product.