1, operating cost management (ABCM): streamline operations, improve efficiency
Costing is a personalized cost accounting method. Science and process management in the implementation of the enterprise, must be customer-and process-centric operations to the management of the tasks that carry out operations cost management.
Cost Management (Activity-Based Costing Management, ABCM) is to increase customer value, increase profits for the purpose of operating cost method based on a new centralized management. It is through the pair of operations and operating Chengben the recognition, measurement, the final computation cost of the product, while the cost calculation down to operating levels, enterprises of all operations activities Zhuizong and dynamic Fanying permit cost-chain analysis, including Motivation, job analysis, and for the corporate decision-making and provide accurate information; guide the enterprises to effectively perform the necessary work to eliminate and streamline operations can not create value, which can reduce costs and improve efficiency. Many international IT companies such as large-scale manufacturing and Hewlett-Packard have implemented a job cost management, a number of leading China-based manufacturers such as XJ Electric Group, and also try to carry out operations cost management, streamlining operations to improve the role and effectiveness is obvious.
Based costing model is based on the implementation of operating cost management is a system operating cost method described in the operating cost of the implementation process plays an important role. Operating cost elements constitute the elements of operating cost accounting model, they are combined in accordance with certain rules then become Costing System. This article will focus on operating cost management and implementation of the accounting elements of the main methods.
Second, ABCM factor accounting system
Understand and master the elements of ABCM accounting control the cost of production operations management knowledge base. To carry out operations cost management, building operation costing model, you need to calculate the cost of the operation. Operating cost management involves four major accounting elements: resources, process and cost object, cost drivers. Which resources, operations and costs is the cost-bearer of the object is an object that can be allocated, in the enterprise resources, operations and costs often have a more complex relationship; cost drivers is leading to changes in the cost of production factors, as long as the lead cost of change is the cost driver. See Figure 1.
(1) Resources
Resources as an extension of a very broad concept, covering all the enterprise value of carrier, including the materials and fuel, equipment, capital and labor, etc.. However, operating cost management of resources, essentially refers to outputs or products work carried out expenses, in other words, resources, means the total cost. Allocation of resources as the object is the cost of consumption, or can be understood as a fee for each. Resources if the direct cost of operations and object-oriented distribution, is the traditional method of direct material cost.
(B) operations
Operation is within an organization to a for the purpose of consuming resources. Operation is the core element of operating cost management. According to the level and range of enterprise business, operations can be divided into the following four categories: unit operations, do batch operations, product operations and support operations:
(1) unit of work: to make the product or service benefit unit operations, its consumption of resources and products are often directly proportional to production or sales. Common operations such as machining parts, each product for testing, etc.;
(2) batch of other jobs: to make the operation a number of product benefits, operating costs and the number of batches of product is proportional. Common, such as equipment, commissioning, production preparation, etc.;
(3) Product Operating: Make a product will benefit each unit of work. For example, parts of NC code preparation, product process design work, etc.;
(4) to support operations: In order to maintain normal production companies, Er Shi benefit all products operations, operating costs and no correlation between the number of products. Such as plant maintenance and management operations, etc.. Generally considered the first three categories, all operations are to support operations.
Figure 1, elements of operating cost management system
(C) Cost object
Companies need to measure the cost of cost object is the object. According to the needs of enterprises, can be approved as a production cost of each object, you can take a variety as the cost object. Customer portfolio management in new management tools, you need to calculate the profit for each customer, thereby identifying the target customer groups, where each customer is the cost object.
Cost objects can be divided into market category of cost objects and cost object production class. Market class object to determine the cost of the main channels in different markets according to different customers to determine the cost of objects, the main measure of his customers in different channels and bring real benefits, accounting for the results of the main market-making and support the company's product decisions. Object class cost of production is the cost of objects within the enterprise, including a variety of products and semi-finished products, the production used to measure the outcome of the enterprise.
(D) Cost Driver
Cost driver, referring to the cost of the operation took place to explain the characteristics of the measurement of indicators, reflecting the cost of operating the useful work or other work by the amount consumed. Cost drivers can be divided into three categories: transactional cost drivers, cost drivers continuity and accuracy of cost drivers.
(1) Trading cost drivers, the frequency measurement operation, such as equipment calibration frequency, the number of orders. When all of the output material requirements of the job basically the same, the alternative trading of cost drivers, to home appliances manufacturer, for example, arrange for a certain model of refrigerator production or processing the same type product order, the required time and energy and produce How many products or ordering independent of the number.
(2) continuity of the cost drivers, to complete a work which reflects the time required. If the number of products of different operations required by the resources consumed significantly different time, you should use a more accurate measurement standards. For example, the process is simple and the product carried out by equipment adjustment time is shorter, and the process of complex equipment needed to adjust the product a longer time to adjust if the number of equipment for the cost driver, then the calculation may result in operating cost not really, at this time to adjust the time needed equipment for the more appropriate cost drivers.
(3) the accuracy of cost drivers, that is, each execution of each operation directly calculate the cost of consumption of resources. In each unit of time to adjust consumption of human equipment, technology, resources, and significant differences in the case, you may need to use the accuracy of cost drivers, direct calculation of the cost of operating the consumption of resources.
Third, the eight implementation steps: help ABCM success
Enterprises operating cost management in carrying out the process, must be integrated with their own situation step by step implementation. However, the application of different enterprises also have a considerable number of common factors in the host, we will summarize the operating costs of the management of the eight implementation steps. See Figure 2. Production operations in the implementation of cost management process, focusing on the eight steps in the innovation and flexibility based on the application, is to achieve ABCM success.
(A) of the operating research: to understand the operation of enterprises, collecting job information
Goal is to learn more about business management and operation process, clarify the cost of mobile business and result in cost occurred in the order of factors, understanding the responsibilities of various departments of the cost, ease of operation and responsibility for control system design.
(B) Operating found: grasp the process and decomposition of merging operations
Operation is often scattered in the enterprise's organizational structure, as the business size, technology and different organizational forms of different jobs can use Jizhong found ways Yishihuizhi enterprise production flow chart, 将 business process to various Jing Ying network forms, and each process is decomposed several operations, and finally merge together related or similar operations. Another approach is the existing functions from the enterprises, through an investigation and analysis, to determine the operation of various departments, together with summary. The last approach is to convene a meeting of all employees from their staff or working group to complete the work described, and then aggregated, this approach will help raise awareness of all employees participate in and accelerate the implementation of operating cost management, while the first two approaches can quickly obtain information, high accuracy and will not interfere with the employees.
Figure 2 Eight operating cost management implementation steps
(C) Cost Absorption: collection and analysis of relevant costs and cost drivers
Various types of resource costs that, by conventional accounting for the record, reflected in accrued payroll, accounts payable, inventory and other Japanese account, in this step to identify the resources associated with the operating costs, can the existing direct distribution measurement indicators such as Cost Absorption in the material to the consumption of materials processing operations and also through the analysis of a function or a particular staff time allocation in different operations on the estimated cost of the functions of the department or the how the wages of employees assigned to a different assignment. Then, according to the type of work and resource costs to determine the nature of cost drivers.
(Iv) establishment of cost-Library: homogeneity of the cost drivers in accordance with the relevant cost of storage
Once selected, after operating cost drivers, cost drivers can be in accordance with the relevant homogeneous Cost Absorption up. However, each cost the agency can Guiji labor, direct materials, machinery and equipment depreciation, and management of costs. Such as equipment adjustment salaries, benefits, adjusted by the use of materials, tools and other losses. There are several cost drivers, on the establishment of several cost-library. The establishment of libraries in a variety of different cost allocation of manufacturing cost allocation standard operating costs than traditional costing between.
(E) Design Model: Building Activity Costing
In the operation of the enterprise and fully understand the basis of the analysis, design firms of 作业 costing model, Zhu Yao determinations of: Enterprise Zi Yuan, Zuo Ye and Cheng Ben confirmation of the target, including their 分类, and various organizational level of relations, each the responsibility of calculating the principal object, resource allocation operations cost drivers, allocation of resources to work relations, work to establish the relations of distribution of products.
(6) Application software: selection / development of operating costs of implementation of the tool system
Operating cost management needs richer than traditional accounting information is based on a large number of calculations. Therefore, the implementation of operating cost of the support involved the application of software tools, software tools help to complete the complex accounting tasks, facilitate information analysis. Operating cost software job cost accounting system provides the structural tools that can help build and manage job cost accounting system, and complete job costing.
(7) running analysis: the cost of operation and results of operations
Job cost accounting system in establishing the basis of input specific data, run the operating cost method. Operating costs of the analysis and interpretation of results, such as the high cost reasons, and changes in cost structure;
（八）持续改进：开展相关改进工作以实现增值作业
对作业成本实施过程中发现的问题采取相应措施，实现持续的效果改进，如考核组织和员工，重塑企业生产经营流程，消除不增值作业，提高增值作业运行效率等等。
美国管理会计学会90年代以来，一直通过调查了解美国企业中实施作业成本管理的情况，数据表明，实施和采纳作业成本管理的企业从90年代初期的11%(1991)，中期上升到49%（1996），目前评定并采用作业成本管理的企业比例已超过70%。这些企业将作业成本管理用于战略决策和作业分析等方面，取得了明显的成效。相信对于中国企业来讲，在了解和掌握作业成本管理的知识技能之后，利用ABCM提高管理效率、控制成本、精简作业的未来也会是十分光明的。