作业与作业动因合并的案例与理论研究

The selection and combination of activities and activity drivers

作业成本法提供了比传统成本法更准确的成本信息 ,但实施作业成本法要比传统成本法花费更多的时间、人力和物力。通过对作业与作业动因合并的研究 ,将若干个作业动因比例相同或具有微小差异的作业合并 ,可以大大减少计算工作量 ,并降低企业实施作业成本法的复杂性和成本。

Activity based costing (ABC) obtains more accurate product costs than the traditional costing system. But implementing an ABC system needs more time, labor and money resources than the traditional costing system. It will simplify the calculation of activity cost by combining the activities that have the same or near activity driver proportions. Studying on the selecting and combining of activities and activity drivers aim to reduce complexity and cost of an ABC system in the factory.