将经济增加值(EVA)融入作业成本法

Integrating Economic Value Added (EVA) to Activity-based Costing

对企业整体而言,一个总体、综合的目标是非常必要的,作业利润是一般应用作业成本法的企业较多采用的指标,但从本质上讲它依旧是一种“会计利润”,因而它具有了“先天缺陷”:忽视了资本成本和容易引导企业过分追求短期利益最大化,因此我们将经济增加值概念引入作业成本法,提出了作业基础经济增加值的概念。本文介绍了作业基础经济增加值的计量和优势,并讨论了一些应用问题和应用意义。

For an enterprise as a whole, it is very necessary to have an overall and comprehensive target. The activity-based profit is an index adopted in most enterprises where activity-based costing is used, but it is an ＂accounting profit＂ in essence and has some inborn shortcomings： the stakeholders are ignored in terms of capital cost; the enterprise is prone to excessivley pursue the short-term profit to a maximum; etc. Therefore, the theory of Economic Value Added （EVA） is introduced into activity-based costing and the concept of EVA is put forward in the study. The calculation and some advantages are the subjects of the study in which some issues of the application and significance are also discussed.