基于“人”、“物”耦合度的人本成本核算法

A Study of Cost Accounting Based on the Coupling Concept of “Person” and “Object”

成本核算方法演进的路径和作业成本法理论创新与实践应用的反差,都表明成本核算的演进逻辑是实现成本核算和成本管理从"算管结合"向"算管融合"发展。在以知识、智慧为核心生产要素的时代,企业价值创造的关键已从物的消耗转向人的智慧的应用。人及其行为决定着企业的成本差异,决定着企业的价值。以"人及其行为"作为成本核算支点,用顾客需求驱动下形成的行为束层次和链条结构作为资源消耗和归集的路径,通过"人"与"物"的耦合度分析来揭示人的行为价值和行为责任,实现"核算"、"管理"有机融合,是本文提出的人本成本核算方法的核心内容。在该方法下,行为人的"行为责任"和"行为贡献"能够被清晰地界定,这将促使人尽其智慧进行自我行为管理,并在人的行为层面实现成本管理和成本核算的有机融合。

The development path of cost accounting and the formed contrast of Activity-Based Costing between theoretical innovation and practical application show that,the development logic of cost accounting is to transfer from the 'combination'to the'fusion'of cost accounting and cost management.In the age that treats wisdom as the core factor of production,the key factor for enterprise value creation is transferred from the consumption of material to the application of people's wisdom.People and the behavior driven by wisdom determines the cost difference of the products,also determines the enterprise's value creation.The core content of human-based costing is to put'person and behavior'as the key fulcrum of cost accounting and accounting cost,to use the behavior beam level and chain structure driven by customer needs as the path of the resource consumption and the collection,to reveal the behavior value and behavior responsibility by analyzing the coupling degree human and material,to achieve organic fusion of accounting and management.This form of cost accounting can clearly defines the characteristics of the actor's'responsibility'and ' contribution',it will lead actor to try it best to management self-behaviorand achieve a high degree of integration between cost management and cost accounting in human behavior level.