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时间:2021-10-13 06:06 来源: Essay代写

摘要:这篇会计作业主要讲成本会计这件事。介绍了传统的成本法以及成本管理,针对其优点缺点说明出了一些还需改善的......

基于活动的成本管理

 

近年来经济不景气已经造成了一个全球化的震动。世界被信息技术和开放经济体击中。这导致了竞争的日益激烈,但建筑业正变得越来越激烈。成本会计在理性年中被广泛讨论,以减少成本,提高竞争优势。传统的成本法被认为是轨道的方法,最大限度地减少开发成本。

 

“成本管理是一个企业的规划和控制的过程。成本管理是一种管理会计,使企业能够预测即将发生的支出有助于减少超出预算”。

 

对成本管理的改进已经发生在60年代初,有许多不同的理论。(skoyles 1965)讨论了传统成本估算方法已在英国提出一个彻底的改变。他的理论并不成功,由于时间,也由于缺乏在过程的早期阶段的生产方法采用工料测量师的知识。(巴尼斯,1977)提出了运营成本,建设项目的估计那么激进,这对资源的成本估算不同的成本动因,它分为固定的,基于数量,时间,和价格的基础。

 

(Glad and Becker 1996)国家有效的成本管理应包括以下几方面

 

跨越一个多维度的成本,劳动和工厂。

 

重点在成本规划和控制,跟踪和报告少一点。

 

支持每一个关键的商业决策,包括采购,定价,投资,效率和生产力的措施,产品淘汰和新产品介绍。因此,被提出的方案的目的是消除了根本上的问题,从而消除了不利的并且可以解决的现象。

 

研究仅对传统成本管理的弊端进行了分析。大部分的研究都是在制造业的成本,劳动力和市场营销的关键组成部分。然而,建筑业有很多的组成部分,很难计算成本,如时间延迟。

 

新的成本管理方法已经出台,然而,建筑业实施这些新方法是缓慢的。这些方法需要策略性的管理会计技巧

 

基于活动的成本管理-The Activity Based Cost Management Accounting Essay

 

In recent years the economic downturn has created a globalization shudder. The world was hit by information technology and open economies. This has lead to competition in ever sector being increasable high however the construction industry is increasingly competitive. Cost accounting has been widely discussed in reason years, to try and minimize cost and to improve competitive advantage. Traditional costing is seen as the way track and minimizes cost of development.

 

"Cost management is the process of planning and controlling the budget of a business. Cost management is a form of management accounting that allows a business to predict impending expenditures to help reduce the chance of going over budget"

 

Improvements to cost management have taken place since the early sixties there are many different theories. (Skoyles 1965) discussed a radical change in traditional cost estimating methods that had been proposed in the UK. His theory was not successful due to the time consuming and also due to lack of knowledge of production methods by Quantity Surveyors at the early stage of the process. (Barnes 1977) proposed a less radical approach to operational cost estimating for construction projects, suggesting the use of different cost drivers for estimating the cost of resources, which were classified into fixed, quantity based, time-based, and price based.

 

(Glad and Becker 1996) states effective cost management should incorporate the following

 

Span a multi-dimensional of costs, labor and plant.

 

Focus less on track and reporting and more on cost planning and control.

 

Support every key business decision, including sourcing, pricing, investment, efficiency and productivity measures, product elimination and new product introduction. Therefore, the proposed solution was aimed at eliminating the root problems and thereby al the unfavorable phenomena that stemmed from them can be resolve.

 

Studies have only reported on the disadvantages of Traditional Cost Management. The majority of studies were taken on the manufacturing industry where cost of material, labor and marketing are the key components. The construction Industry however has many components were it is difficult to calculate cost e.g. time delays.

 

New methods of Cost Management have been introduced however the construction industry is slow to implementing these new methods. These methods require strategic set of management accounting skills.

 

引言-Introduction

 

City Corp is the refurbishment and update of a 1980's office building located in Perth CBD Western Australia. To meet the client's needs as the new tenant. The building is ten stories high and comprises 20000 m2 of usable floor space. The basic utilities infrastructure and main plant is provided centrally, no work is required within this scope of work to the main mechanical and electrical plant. The scope of work requires the demolition and removal of the existing fittings, finishes and internal partitions, along with amendments and renewals to the mechanical and electrical installations to accommodate the new layout. The works include the construction of interior partitions, new ceilings and wall and floor finishes, along with associated MEP works, IT installations and new furniture.

 

Managing costs is high on the agenda for City Corp. There are a number of measures that can be implemented to insure cost is reduced. It is the process of estimating, budgeting and controlling cost so the project can be cost effective.

 

Estimate Costs: Is a approximation of the resources required to complete the development.

 

Control Costs: Monitoring sub-contractor, and managing changes to the project.

 

Determine Budget: Is the practice of aggregating the estimated costs of a particular activity.

 

Cost management is the process by which construction companies control and plan the costs of the project. Cost Management is not a well defined term it combines both cost accounting and management accounting. When properly implemented cost management will translate into reduced costs, increased value and over all profitable organization. There is no legal obligation for a company to complete a cost management plan however it has proven success. Furthermore there is no standard form for completing a construction management plan a company can choose to do as much or as little as required.

 

基于活动的成本管理-Activity Based Cost Management

 

Activity Based Costing is the breaking up of the project into manageable work packs where cost and budgeting can be manageable on a small basic. This system is a break off of Traditional Cost Management

 

Activity Based Cost Management does not solely deal with money, its aim is to approach the performance of the organization to present a more successful way of presenting its efficiency. Activity Based Cost Management is follows the following principles:

 

Figure 2: Steps associated with Activity based cost management

 

作业成本效益-Activity Based Costing Benefits

 

There are numerous benefits associated with activity based costing. As a project progresses throughout the project life cycle its priorities most critical changes.

 

Identifying cost activity centers, helps line mangers to establish an effective way to maximize value and enhance productivity. Activity based cost management also highlights the least profitable sectors along with the most profitable sector e.g. inefficient sub-contractors. Activity based cost management helps developments with cost intelligence to reduce cost.

 

Additional benefits of activity based costing are accurately estimating of costs, profits and resource allocation within the company.

 

作业成本法的缺点-Activity Based Costing Disadvantages

 

Activity Based costing is not suitable for construction development as a clear methodology is required. The construction industry is prone to time delay and variations making it difficult to have a clear methodology.

 

Activity Based Costing is not suitable when using estimations. It is very difficult to determine accurate cost for some critical activities such as Research and Development. When there is a discrepancy in one activity in the development it affects the whole project.

 

精益成本管理-Lean Cost Management

 

Lean Cost Management is a process for measuring, understanding, and improving the flow and interactions of all related tasks in order to keep the cost and project as competitive as possible (J,Ross, 2011).

 

Lean Cost management is a process that allows the organization to track the business costs.

 

Provide accurate, timely, and understand information to motivate lean transformation throughout the organization, and for decision making leading to increased customer value, growth, profitability, and cash flow.  

本文标签: Cost

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