悉尼Essay代写:“基于ABCM的成本管理系统的设计”，这篇论文主要描述的是在ABCM作业成本管理的基础上，设计一个适应企业发展要求，在能帮助企业提高核心竞争力的基础上并具有前瞻性的系统，这个系统主要围绕着分析作业、分析作业成本、业绩计量体系三方面展开，但是却忽略了系统的实用性，因此我们需要系统的为企业提供准确的分析，减少不必要的作业，从而降低作业的成本。
Operating cost management (Activity-Based Cost Management, ABCM) is a kind of job management focused in order to improve customer value and increase corporate profits for the purpose of costing based on modern cost management model. It is through the operation and operating costs of the recognition, measurement, the final calculation of product cost, while costing deep into the operational level, the enterprise all operating activity tracking and dynamically reflect a cost-chain analysis, including motivation analysis, operations analysis, as corporate decision-making to provide accurate information; guide enterprises to effectively perform the necessary operations can not create value to eliminate and streamline operations, which can reduce costs and improve efficiency.
Turney, Peter BB made to improve the operational effectiveness of the implementation of ABCM of three steps, namely analysis operations, identify cost drivers, the establishment of performance measurement system (see Figure 1). It is in accordance with the "cost drivers → for? Industry →? Measurement results," the basic idea expanded. But from the perspective of practical point of view, we will find that the existence of some problems: First, Turney three steps only gives a basic theoretical framework to appear rough and not perfect; secondly, Turney three steps aimed improve operational effectiveness, but it only establishes the analytical work, excavations and the establishment of performance measurement system cost drivers three steps, but rather to improve the job that is not substantive stage included. Therefore, we try to reconstruct a more detailed and comprehensive, but also more practical ABCM implementation process.
2 Based ABCM cost control system design
ABCM theory on the basis of in-depth research, we try to design a cost control system based on ABCM. The system is designed targeting the following four points: First, the use of cost, quality, price, volume and other factors, the relationship between the linkage to support the cost of quality, price, and expand market share and so on costs needs, encourage enterprises to maximize profit; two in resource-limited conditions, through cost control and improve resource utilization efficiency; Third, with enterprises to obtain competitive advantage; four is to reduce costs, that is, cost savings and cost avoidance is based on two basic ideas, integrated engineering approach , organizational measures and diversification of accounting measurement means to implement cost control.
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Cost control system design requirements for cost control operation of the system plays a guiding role. Cost control system design requirements are the following four points:? ① compliance? Follow the basic principles of cost control. Including economic principles, the principle of local conditions, the principle of involvement, leadership promote principles. ② Follow the system up and running practice principles. Including easy operation principle, the principle of feasibility, practicality principle, principle of reliability. ③ ensure full, focus and unity exception management. ④ implement the rights, responsibilities and interests.
System Input: ① new cost control system design objectives and basic requirements; ② company's development goals and strategic planning; ③ company personnel, financial, and material situation; ④ and implementation of operating improvements related information.
System Output: ① job summary table, and activity summary table; ② improve operations management thinking, as well as proposals to improve operations; ③ job costing reports; ④ performance evaluation reports; ⑤ Table of staff training.
Information flow within the system: ① responsibilities of various departments of the provisions; ② cost control system of systems; ③ job summary table; ④ job summary tables, and activity summary table, as well as cost driver analysis report; ⑤ job costing reports, performance evaluation reports; ⑥ staff training Fact Sheet; ⑦ and operating costs and performance evaluation of a variety of information related; ⑧ feedback from interested parties.
A generalized cost control system consists of two basic subsystems (subsystem organization, institution subsystem), three executive subsystem (analysis subsystem, subsystems and improve the measurement and evaluation subsystem) and two support subsystem (Information training subsystem and subsystem), shown in Figure 3.
Figure 3 ABCM generalized cost-based control system architecture
Among them, the executive subsystem also known as narrow cost control system, is the real part of the implementation of cost control, cost control, it is also the entire core of the system, it is the reference to the first part of this article reconstructs the ABCM implementation process design. Based on cost control subsystem is the basis and prerequisite for the system, which for the system reasonably designed to provide effective and consistent implementation of safeguards; support subsystem play a supporting role, with the implementation of its mandate is to smooth implementation of the subsystem. Between the various subsystems, the system with the outside world must occur between information flow, capital flow, logistics and traffic flow (to make a clear illustration, the figure indicates the main connection to the flow of information). Functions of each subsystem are as follows: (1) organizational subsystem function is to determine the cost of corporate control in the various departments of the duties and powers. Although ABCM organizational structure, based on the problem under the functions of perspective has become less important, but clearly the various departments in the organization functions, cost control system for the rational design and efficient operation is still very necessary.
(2) system is a cost control work to be carried out important guarantee. System subsystem features include two aspects: First, the development and modification of company cost control system; Second, establish and improve the Company's cost control system.
(3) analysis subsystem covers virtually reconstructed ABCM implementation process preceding the first, second two processes, its functions include: ① the process of identifying business operations; ② jobs will be identified to distinguish; ③ analysis of cost drivers; ④ established operations center. The first three features are not isolated, their mutual coherence.
(4) Improved subsystem function is to improve the operation of management thinking based on the proposed operation to remove ineffective measures recommendations on the proposed improvement measures recommended inefficient operations. Whether or improvements are required for the removal of the causes invalid or offset their cost drivers to take a different solution. It is worth noting that the system should solve the problem only for the proposals on measures taken to implement substantial improvements are bound to the aid of other functions of management tools and engineering techniques, and this is beyond the scope of cost management, we The system is called "Improving the subsystem" Maybe not very appropriate.
(5) measurement and evaluation subsystem design purpose is to accurately calculate the company's operating costs, and operating effectiveness assessment, cost control, and constantly improve the level of work, and its function as follows: ① establish and implement the company's job costing system ; ② The cost of each job centers implement performance evaluation.
(6) Information subsystem in the whole system to play the role of communication channels, and its function is to evaluate and operating costs and results of various information related to timely and accurately communicated to the relevant parties, and feedback on the views of the parties.
(7) Training subsystem features include: ① to help employees understand and grasp the new system structure and function of knowledge, and access to, or increase the implementation of the new system should have the skills; ② answer employees in the implementation of the new system to the various questions to help employees acquire new system operates competent skills required.
The system from the organization, systems, communication channels and establish and improve the quality of personnel on the basis of cost control work and support work, which abandoned the narrow cost of cost of cost control philosophy. Additionally, the system from the "process" the viewpoint, the costs of implementing the process for operating control, control includes not only product manufacturing costs, including product development and design, use, maintenance and disposal costs, and even with no production directly linked to a variety of period expenses, which greatly expanded the content of cost control, and have the costs arising from all aspects of the ability to tap the potential to reduce costs.
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