约束条件下作业成本法的改进及应用

An Improvement on Activity-Based Costing under Constraints

分析了作业成本法和约束会计法的特点以及它们之间的区别,针对它们在约束条件下进行成本计算时的局限性,结合它们的优点对作业成本法进行了改进,将约束理论的思想融入到作业成本法中,在产品成本的计算过程中根据它们对各资源占用时间的不同来对资源上发生的费用进行分配,使得到的产品成本信息更为准确。文中实例仿真的结果表明改进后的方法产生的成本信息和改进前相比存在较大的差异,且更为准确。

The distinction of the characteristics between Activity-Based Costing and Constraint-Based Accounting is presented. Due to their limitations while computing the product cost under constraints, an improvement on Activity-Based Costing is combined with the theory of constraints into ABC. With the new method, we distribute the expenditure according to the working time of machine to products taken over by different product. So the more accurate cost information of different product was gained. A case study of the new method is presented in the end.