Problem to solutions: With regard to the allocation of costs during the period
During the traditional allocation of costs is a single way by hand or machine time for the allocation of time based on the total period of the allocation of costs to various work centers. While the financial account, as a general treatment. As production increased degree of automation as well as the increasing complexity of product categories, this emphasis on human work factors, extensive calculations have been unable to meet the needs of enterprises. The new environment calls for management theory and technological breakthroughs 80 end of the decade by R. Cooper and R S Kaplan raised the benchmark operating cost method (Activity Based Costing, called ABC method, pay attention to distinguish it from inventory management in the ABC classification). Currently ABC method in the application of domestic enterprises is not yet widespread the software is also more common in foreign countries to achieve large-scale ERP software. Figure 3 briefly compares the cost-sharing during the traditional method and ABC method difference. Figure 3, the period of the traditional cost-sharing method and ABC method comparison. Can be seen from the diagram, the so-called ABC method, the various operations in accordance with the amount of consumption of resources to cost-sharing to work, and then the operation took place in accordance with the number of each product to cost-sharing to the product. Specifically, ABC Act that the operation will cause resource consumption, product formation will "consume" a series of operations. In other words, operating the event, it will trigger a corresponding consumption of resources, resulting in the cost of books occurred; 11 occurred after these operations can be experienced marketing, design, procurement, production, distribution, to meet the customer's final demand. Here's operations, including the establishment of relationships with suppliers, purchasing, warehousing, payment shall be payment, adjust the equipment installed on the equipment operation and organization of work flow, update the product design and acceptance of customer orders, and so the activities throughout the enterprise by Department's entire supply chain. When the enterprise business is more complex, according to the Pareto principle (ie 80/20 rule), choose a high degree of this critical business operations included in the ABC Act.
Loading of product shipped ABC method as an example to illustrate the following steps:
1) The definition "ship loading," which contains the operation. Such as product loading at the distribution center, the products from the distribution center for delivery to a sales points.
2) Determine the cost of various operations occurring factors (Cost Driver), is established according to the method of calculating how to bring the total cost of the products shipped to various job-sharing. We can determine the Cost Driver's car number for the shipment, transportation mileage and so on. Then determine the various factors of the unit cost (Cost Driver Rate), a car fitted with the average cost of goods.
3) estimates place the cost of each product consumed by the number of factors to calculate the share of each product cost of products shipped, namely: the product should share the cost of product shipped = Σ (the cost of products consumed × the factors that place the unit factor costs). Such as: Y loading the product shipped, a total installed two cars, 100 rupees/ vehicle; transport of 50 km, 20 rupees/ km, then Y should be assessed the cost of shipping = 2 × 100 +50 × 20 = 1200 Yuan.
In addition to non-manufacturing, ABC method in the service industries also have its uses. ABC some foreign banking applications for several years the history of philosophy, basic principles are also operating on a variety of banking services, the cost level of decomposition, but there is another one labeled "unit cost" (Unit Costing) name. On the whole, the application proceeds received by ABC method embodied in the following points:
1) enterprises in various decision-making (such as homemade / outsourcing, pricing, etc.), often reflected in the information product cost-based. ABC method to the operation of enterprises all the potential problems of process image to the product cost to make products more cost-inclusive amount of information to guide enterprises in the business decision-making on a more scientific basis.
2) in effect, "and increased profits by reducing consumption," the macro-objectives, down to the workshop, removal of the road like a specific task performance, ABC method led to the macro-and micro-linking between two poles.
3) The enterprise of the fastest growing and most of the costs that are often not easy to detect is the "period of the cost." ABC Law Reform Commission had generally been treated as itemized account of the analysis of accountability and effective control of the hidden costs of expansion.
4) We have put in place a variety of business operations is divided into two types: value-added operations and ineffective operations. Distinguish between the two have simple criteria: If the customer is willing to work for the occurrence of an additional payment, then this is the value-added operations. ABC Law was passed with the cost-sharing to various operations, so that those who do not increase in value-added products but to increase the cost of consumption of resources, operations exposed further to include them to reduce costs and eliminate waste within the object. From this point of view, ABC law and JIT ideas have in common the.
5) As a concrete operation from a focus, the original "lofty" management and control "deigned" to the operational level, so that the grassroots workers get to the real thing, thereby reducing the continuous improvement (Continuous Improvement) and comprehensive Quality Management (TQM) and other ideas in the enterprise to promote the resistance and difficulty.
|
