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            管理會計學習筆記之—304號作業成本法

            分享到:
            2018-02-05 22:21:50來源: 首冠教育

            早在04年《哈佛商業評論》11月刊中發表的《以時間驅動的作業成本法》一文中就強調“在過去15年里,ABC(作業成本法)讓管理人員明白并非所有的收入都是良性的,也不是所有的客戶都可以帶來利潤。”作業成本法強調成本動因,也就是誘導成本發生的原因。通過對成本動因的分析,可以讓那些隱藏于“冰山”下的偏高成本和不增值的作業活動“浮出水面”。

            作業成本法是一種基于作業活動的成本核算方法,以“作業消耗資源、產出消耗作業”為原則,按照資源動因將資源費用追溯或分配至各項作業,計算出作業成本,然后再根據作業動因,將作業成本追溯或分配至各成本對象,最終完成成本計算的成本管理方法。

            作業成本法能夠提供更加準確的各維度成本信息,有助于企業提高產品定價、作業與流程改進、客戶服務等決策的準確性;可以改善和強化成本控制,促進績效管理的改進和完善;以及推進作業基礎預算,提高作業、流程、價值鏈管理的能力。在這里“作業”是資源和成本對象的“橋梁”,每完成一項作業就對應一定資源的消耗,就有一定價值作業轉移到成本對象。

            關鍵詞語和相互間的聯動關系

            作業成本法不同于傳統意義上的會計核算和管理方法,一是操作比較復雜,二是對于部分作業的識別、劃分和動因的選擇上均存在較大的主觀性,我們需要弄懂幾個關鍵詞語和相互之間的聯動關系而有助于我們合理操作作業成本的實施。


            作業成本法計算的核心是產品成本或服務對象成本是全部作業的成本總和,是企業當期全部經濟資源的耗費。當期全部資源被分配給作業活動,作業活動最終被分配給成本對象。企業當期所有的資源費用,應遵循因果關系和受益原則,根據資源動因和作業動因,分項目經由作業追溯或分配至相關的成本對象,確定成本對象的成本。
            file:///C:/Users/star/AppData/Local/Temp/msohtmlclip1/01/clip_image004.gif
            根據成本對象的不同,各作業成本涵蓋的費用范圍有很大的差別。如把成本對象定義為某個零部件,則作業清單上成本對象涵蓋的資源費用和作業成本僅包含為形成該零部件所耗費的原材料、車間生產人工、輔助材料及機器折舊等;而如果把成本對象定義為客戶,則作業清單上成本對象涵蓋的資源費用除了包含生產成本外,還要包含為該客戶提供的技術支持活動、咨詢活動等費用。

            我們分析一下資源費用定義中明確列舉的費用項目:


            可以看出,這里的資源費用指企業擁有或控制的所有資源,而不僅僅是傳統成本意義上的“成本費用”,是立足于全程的成本管理,它加強了企業對間接成本和成本驅動因素的理解,有助于發現和消除那些非增值作業。我們在進行資源識別及資源費用的確認與計量上,除了應遵循國家統一的會計制度,合理選擇會計政策外,還要結合考慮預算控制、成本管理、營運管理、業績評價以及經濟決策等方面的要求來確定成本對象。

            作業成本的實施程序
            作業成本的實施是一個系統工程,需要提前做好規劃與準備工作,其應用程序如下:

            心得總結:
            信息化和科學的會計核算體系是基礎
            通過上圖我們可以看出作業成本法的實施操作比較復雜,是建立在大量的數據提取、分配和計算之上的,對于如此復雜的核算任務,如果不借助于信息化,不僅在時限性、準確度和質量上難以把控,還會因其和會計制度成本核算數據的不一致性而增加大量的計算、統計性工作。比如以客戶為成本對象時,成本的范圍與會計制度規定的不一致,售后服務、技術培訓與咨詢等作業,制度規定計入期間費用,但在作業成本法下需計入客戶作業成本,人工統計費時費力,計算數據的準確性也難以保證,通過計算機建模,對信息系統內會計核算體系的設置和會計子目的規范,通過報表自定義模塊進行取數設置等操作,使作業成本法的實施變得高效可行。

            可以有效發現與消除不增值作業
            企業在經營中,難免會存在一些不增值作業,比如工業企業中車間工人在生產產品時的上料時間、機器保養維修時間和生產廢品時間都是不增值作業,每個作業都是要消耗資源形成成本的。這些不增值作業中又可分為必要不增值作業非必要不增值作業。如機器保養和維修時間及生產上料時間都是不增值但必要作業,生產出廢品時間是非必要不增值作業。通過對全部資源費用進行梳理、歸類各作業或作業中心,可以有效發現不增值作業,通過對那些非必要不增值作業的消除或必要不增值作業的減少,可以提高效率為企業創造更多效益。在對非增值作業動因的查找上,要考慮關連環節,有些資源的耗費動因不一定在本環節發生,比如對于機器的維修一般是由于操作不當等生產中的原因引起的,再比如能源消耗,除了在生產中產生,也會受能耗系統自身的先進程度影響。

            以動因進行追溯或分配資源費用,有助于改善產品和客戶盈利能力分析
            作業成本法是價值引導,是以滿足客戶需要而設計的一系列作業的合集,每完成一項作業要消耗相應的資源,作業因而形成一定的價值,直至把產品提供給顧客。是以動因進行追溯或分配資源費用到作業,再以作業為核心進行分析價值鏈的持續改善和優化的過程。其核算和管控深入到作業層次,通過開展作業分析,對那些不能為企業帶來盈利的產品和客戶深入分析或改善或優化,以提高企業盈利能力。

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