运用作业成本法进行客户盈利能力分析的思考

Ponder on Application of Costing Method to Analyzing Capacity of Customer Profitability

不同的成本计算方法导致不同的成本计算结果,并影响到客户盈利能力的评价结果。传统成本计算法掩盖了客户盈利能力的真实信息,而作业成本法通过区分直接成本和间接成本,找出间接成本的成本动因,将间接成本依据成本动因追溯到特定客户,提高了客户盈利能力评价结果的可靠性。按照作业成本法的基本原理,推导出客户盈利能力分析的基本流程和成本计算模型,再通过实际案例说明其具体过程,并讨论了作业成本法在企业客户管理方面的实践运用。研究表明,作业成本法较之传统成本法明显提高管理者在分析客户盈利能力时的准确性,为制定客户管理决策提供科学的参考。

Different costing methods lead to different costing results and different appraisals of customers＂ profitability. Traditional costing method is apt to conceal the truth of customers＂ profitability. To solve this problem, Activity Based Costing （ABC） is introduced in the study. By differentiating direct costs from indirect costs, ABC helps to trace the root of indirect cost and attributes it to specific customers, thus improving the reliability of customers＂ profitability appraisals. In the study, firstly, the principles of the ABC method is introduced; mathematic formulas, secondly, is constructed; finally, the extended applications of ABC in customer management are discusseed. It is showed that compared to the traditional costing method, ABC enhances the preciseness in appraising customers＂ profitability and correctness in making customer-related decisions.