作业成本法下的产品盈利能力分析

Product profitability analysis using operating cost method

不同的成本计算方法往往导致不同的成本计算结果 ,从而影响产品盈利能力的评价结果 .传统的成本计算方法歪曲了产品盈利能力信息 ;作业成本计算通过区分间接费用的成本动因 ,将间接费用依据成本动因追溯于产品成本 ,避免了成本信息的扭曲 ,使产品盈利能力评价结果更加可靠 .用作业成本法计算产品成本时 ,长期变动成本是按实际使用的生产能力计入成本对象的 ,在产品成本中剔除了不应由产品负担的生产能力闲置成本 ,有助于正确地进行盈利能力评价 .通过作业成本计算模型的构建并引入“虚拟产品”的概念 ,可以方便地计算出“未使用的生产能力成本” ,为评估生产能力闲置而产生的浪费提供了可行的方法 .

Different cost accounting methods usually lead to different cost accounting results thereby having their effect on the results of product profitability evaluation. The traditional cost accounting method misrepresents the product profitability information, and the operating cost accounting method differentates the dynamic causes for cost as basis for indirect cost and trace them down from the product costs thereby avoiding distortion of cost information. While the product cost is accounted using the operating cost, the long varying cost is taken into account as the actually used production capability, and the cost resulting from idle production capability, which should not be borne by the product, is removed from the product cost, and this facilitates the correct evaluation of product profitability. The construction of model for operating cost accounting and the introduction of 'virtual product 'make the calculation for ' unused production capability cost 'easy, and this provides a feasible method for evaluating the waste resulting from idle production capability.