Manufacturing is one of the core processes, cost accounting is the impact on enterprise production level of the key tasks. Traditional cost accounting suit the new situation in the manufacturing environment, activity-based costing (Activity-Based Costing, referred to as ABC) and ABC-based operating cost management (ABCM), in the United States, Japan and Western Europe's enterprises, especially the highly competitive and low labor costs high-tech enterprise, has been widely used.
First, the impact of the new manufacturing environment, traditional cost accounting
With the use of enterprise IT technologies, MRPII, ERP, CIM, JIT system applications such as expanding the scope of the enterprise gradually formed a new manufacturing environment. Enterprise use of computer management information systems to the management and production to maximize existing equipment, resources, people, role of technology to maximize the economic benefits generated business has become a manufacturing enterprise Yizhixuanze. From the earliest material requirements planning MRP (Material Requirements Planning), manufacturing resource planning MRP II (Manufacturing Resource Planning) to recent years, enterprise resource planning ERP (Enterprise Resource Planning) and so on, more and more enterprises. The popular MRP Ⅱ contribute to the current management for timely and efficient investment and production and operation; ERP is built on information technology-based, to be systematic in the management ideology of Decision makers of enterprise and the employees of the management decision-making Yunhangshouduan platform.
Not only is the MRP, ERP, led to the formation of the new manufacturing environment, the new system include: flexible manufacturing system (FMS), computer integrated manufacturing system (CIM) and the timely production systems (JIT) and so on. FMS is the use of robotics and computer-controlled material handling system to combine a variety of independent computer program to produce machine tools, it is good for flexible manufacturing process. CIM refers to the computer as the core, combined with computer-aided design, computer aided engineering and computer aided manufacturing system for all new technology systems, automated manufacturing processes to form, no one realized the factory management, reduce labor costs, save time and improve efficiency. JIT is necessary to arrange the production and procurement, enterprise manufacturing cycle in order to eliminate waste and loss management system. Enterprises under the JIT supply, production, and marketing all aspects of convergence in time to be meticulous, timely material should arrive at the scene the previous semi-finished products of production processes should be timely after service of a production process, timely supply of finished products to customers, and strive to make production all aspects of business without inventory reserves.
The impact of the new manufacturing environment, companies continue to use traditional cost accounting techniques and methods will result in at least two major consequences, including:
1, the product costs are not allowed. Because in the new manufacturing environment, machines and computer-aided production system has been replaced in some work, labor, labor costs rose from traditional manufacturing environment, 20% -40% to less than 5% now. But at the same time the cost has sharply increased and diversified due to its contributions to the standard if the only man-hours have been difficult to accurately reflect the cost of various products.
2, cost control may have negative functional behavior. Traditional cost accounting will be differences between budgeted and actual results compiled into a report about the actual costs incurred compared with the standard cost. But in the new manufacturing environment, the control system will have a negative function of behavior, such as efficiency in order to obtain favorable difference that could cause one-sided pursuit of mass production, resulting in the increase of stock; In addition, differences in order to obtain favorable prices, the purchasing department may buy low-quality raw materials, or bulk purchases, resulting in quality problems or material inventory backlog so.
Second, the operating cost of production and development
To address the new manufacturing environment the problems of traditional cost accounting, activity-based costing emerged as a new cost accounting methods. Traditional cost method is a universal solution, without regard to business goals, but the new operating costs from the outset to consider the implementation of corporate objectives and scope, combined with the implementation of the actual situation of enterprises, and to analysis and cost accounting and cost information applications combine to take corrective action until, providing a total solution.
Costing (Activity-Based Costing), is all work activities by tracking the dynamic reflection of the object measuring the cost of operations and costs, evaluation of job performance and resource utilization and cost management. It is to work as the center, according to operating conditions of the resources spent on the cost of resources allocated to operations and products and services according to the operating volume of consumption will eventually cost allocation to products and services.
Figure 1, the basic model costing
Research on the operating costs can be traced back as early as the forties of last century, first proposed the concept of "activity accounting" (Activity-Based Accounting or Activity Accounting). American Accounting scientist Eric? Kohler (Eric Kohler) Professor in 1941 In "" Accounting Forum>> magazine published the first paper on the operation, the operating account settings and other issues were discussed, and that "each key operations are set to one account, "" operation is an organizational unit on a project, a large construction project, a planning and management of all an important contribution to specific activities. " George then? Stobbs (George.J.Staubus) Professor, "activity accounting" is a goal and decision-making linked to the usefulness of accounting, operational accounting research should first clear "operation", "cost" and " accounting objective - useful decision making "three concepts. 1971 Stobbs has a significant impact in the <
In 1988, Harvard University Robin? Cooper (Robin Cooper) in the Summer "cost management" journal "one of ABC's Rise: What is the ABC system? "Cooper is that the product cost to produce and deliver products in full for the sum of operating costs, costs of operating the most basic objects; ABC for its existence is based on activities consume resources and products consume activities. Cooper then made a succession of "Two of the rise of ABC: When to ABC system? "," Three of the rise of ABC: How many cost drivers and how to choose? "And" Four Rise of ABC: ABC system, in the end look like what? . " He also Robert? Kaplan (Robert? S? Kaplan) cooperation in the "Harvard Business Review" published "Measuring the cost of accuracy: developing the right decisions," such as paper, on the practical significance costing, operational procedures, Driver Selection, the cost base such important issues as the establishment of a comprehensive in-depth analysis of the operating cost of laying the cornerstone. After working in the UK and other countries on the increasing cost of the rise of activity-based costing article have occurred, the operating cost theory are maturing, in metallurgy, telecommunications, pharmaceutical, electronics and IT industries applications are gradually developed again.
Third, the operating cost method of application and prospects of the key
There is no fixed operating cost and unified model framework, different companies have different objectives and the implementation of accounting system, so in a number of industry specific applications, must be integrated with the actual conduct business. In China, "information technology to stimulate industrialization" under the guidance of the national strategy, manufacturing enterprise applications space costing huge, but enterprises must learn through theory, modeling and other means of access to the successful implementation of operating cost management knowledge and experience.
Overall, activity-based costing is a costing method personalization. In the implementation of science and business process management, and operations must be customer-centric processes to manage work tasks, namely to carry out operations cost management. Chinese enterprise applications based costing, cost management to carry out critical operations, including:
(1) access to corporate executives agree. Business leaders agree that the premise of the implementation of operating cost. China's manufacturing enterprises operating costs of identity, recognition and international companies there is a big gap. This is not only with different economic systems, but also with national theoretical and practical knowledge on operating costs insufficient. Only with the support of business leaders to promote in the business of ABC, then the conditions to carry out operations cost management innovation.
(2) a clear responsibility for implementation of the main. Costing Management Accounting areas belonging to the same time, involve all departments within the enterprise. However, within manufacturing enterprises in China, most do not manage the job or be responsible for the accounting department, its functions and more are scattered in the financial, procurement and other departments. If the operating costs of implementation do not have a specific department, everyone is everyone's responsibility may occur not responsible for the situation.
(3) promote the reorganization. Operating costs to some extent is a full implementation of the project, because the operating costs of the operation of enterprises must be clear, the operating cost accounting system design, basic data collection and to improve the operations need full participation. In addition the implementation of activity-based costing, cost allocation and re-between products accounted for on the job, the inevitable result of individual and organizational performance of the affected organizations and individuals may resist the implementation of operating cost. Therefore, to promote the reorganization is successful implementation of one of the major operating cost.
(4) the development and application implementation tools. Operating cost software implementation can not do without the support of foreign operating costs have mature software, but in China, currently the maturation of the software 工具 not the current operating cost of Yi Xie application of Qi Ye Duo is to use self-developed tools to branch support. There is no software tool support, operating costs of operation and data analysis are difficult. Development as soon as possible for the cost of Chinese enterprises operating characteristics of the software, making the implementation of standard costing, information technology, and accelerate the integration of existing information systems business, is to promote the ABC in manufacturing, telecommunications and IT industries key to the implementation of large-scale .
Aimed at changing the traditional cost accounting and job costing cost management, to adapt to the new manufacturing environment, proposed new management concepts and methods, business management and cost accounting is a big change. China's information technology and industrialization on the road, will strive to build a "world factory", COST manufacturing enterprise on demand will be very strong, and some non-manufacturing sector of cost accounting and control more complex, traditional cost can not do anything such as telecommunications, banking, insurance, railway, medical industry, cost accounting and control, job cost management will accomplish much.