管理会计的新进展,企业战略管理的利器———基于活动的成本核算系统

An Introduction to Activity-Based Costing and its Application to Strategic Management

基于活动的成本核算系统（Ａｃｔｉｖｉｔｙ－ＢａｓｅｄＣｏｓｔｉｎｇＳｙｓｔｅｍ，简称ＡＢＣ，下同）是８０－９０年代管理会计的最新进展。不同于传统的成本核算方法，它主张以活动量或事务量为基础来分配大多数间接成本，并识别“成本驱动因素（Ｃｃｓｔｄｒｉｖｅｒｓ）”，因此可以得出正确的成本信息。在现代生产环境下，ＡＢＣ对于企业的生产、经营无疑具有举足轻重的作用，虽然ＡＢＣ的提出主要是着眼于改善间接费用的分配方法，但其意义却决不仅仅限于某种方法的变革，它在有关的成本理论上也有所突破与创新。更为重要的是，它在企业决策和战略管理中具有极大的价值。它不仅可以提供正确的符合管理需要的成本信息，有助于提高成本管理水平，而且为企业进行战略分析提供了一个有力武器，并且可以支持、配合很多新的战略管理方法，如企业过程再造（ＢｕｓｉｎｅｓＰｒｏｃｅｓＲｅ－ｅｎｇｉｎｅｅｒｉｎｇ）′全面质量管理（ＴＱＭ）、持续改良（Ｋａｉｚｅｎ）、ＪＩＴ生产及精简生产（ＬｅａｎＰｒｏｄｕｃｔｉｏｎ）等。在不远的将来，ＡＢＣ将成为企业战略信息系统（ＳＩＳ）的重要基础，取代原有的成本核算系统，发挥越来越重要的作用。

Activity Based-Costing (ABC) is the latest and the most ground-breaking development of management accounting since 1980’sUnlike conventional costing system,ABC allocates most indirect costs based on activity or transaction volumes and their costdriversSo ABC can measure product or service costs rightUnder modern manufacturing circumstances,it’s crucial to the success of a businessAlthough ABC originally focused on allocating indirect costs,it is not only a new methodIt has broaden the view of cost behavior and broken a new ground of cost-drivers analysisFurthermore,it is crucially important to business decision-makings in everyday operation and strategy managementThrough ABC system,managers can not only measure costs of individual products or services,brands,customers,even distribution channels right,and thus improve costing management,but also carry outs trategic analysis easily and efficientlyAt the same time,ABC is a new costing system,it can support and coincide with many new strategic management methods,such as Business Process Re-engineering,TQM,Kaizen,and JIT,Lean Production,and so onIn the near future,ABC will take the place of conventional costing system and become an important part of Strategic Information System(SIS),and surelybe adopted by more and more firms