资源约束理论与作业成本计算在成本事前控制中的整合

The Integration of Activity-based Costing and the Theory of Constraints in Exante Cost Control

成本事前控制作为决策和规划中的成本控制,致力于企业资源的优化配置,以实现成本控制的战略目标。成本事前控制的有效性主要取决于对成本动因、成本习性分析判断的正确性以及成本决策和规划所依赖成本信息的相关性与可靠性。作为管理控制的可选工具,作业成本计算和资源约束理论分别从不同的角度帮助管理者正确认识生产过程并为资源配置决策提供信息。它们各自都是很有价值的管理控制技术方法,二者各具优势,各有缺点,但在本质上存在很强的互补性。二者可在多个不同的层面进行整合,从而提高成本决策和规划的科学性,为企业带来更大的利益。

As cost control in decision-making and planning, the ex-ante cost control aims at optimize allocation of enterprises＂ resources to achieve their stretigic objectives of cost control. The effectiveness of ex-ante cost control is mainly depended on the correctness of analysis Of cost drivers and cost behaviour and the relevance and reliabi!ity of cost information. As the alternative paradigms of control, both activity-based costing （ABC） and the theory of constraints （TOC） are designed to aid managers in understanding the enterprise＇s production processes and to provide information for resource allocation decisions.Each of them has advantages and disadvantages. They both are valuable techniques in their own right. However, they are remarkably complementary to one another in nature. They can bd integrated in many aspects to improve the scientificity of cost decision-making and planning, which can offer enterprises significant benefits.