itybased costing method in the enterprise(作业成本法在物流企业中的应用分析外文翻译学士学位论文

【常见质量管理术语英文缩写】1、PDCA：Plan、Do、Check、Action；策划、实施、检查、处置2、PPAP：Production Part Approval Process；生产件批准程序3、APQP：Advanced Product Quality Planning；产品质量先期策划4、FMEA：Potential Failure Mode and Effects Analysis 潜在失精品文档，超值下载效模式及后果分析5、SPC：Statistical Process Control 统计过程控制6、MSA：Measurement System Analysis 测量系统控制7、CP：Control Plan 控制计划8、QSA：Quality System Assessment 质量体系评定9、PPM：Parts Per Million 每百万零件不合格数10、QM：Quality Manua 质量手册11、QP：Quality Procedure 质量程序文件Quality Planning 质量策划Quality Plan 质量计划12、CMK：机器能力指数13、CPK：过程能力指数14、CAD：Computer-Aided Design 计算机辅助能力设计15、OEE：Overall Equipment Effectiveness 设备总效率16、QFD：Quality Function Deployment 质量功能展开17、FIFO：First in, First out 先进先出18、COPS：Customer Oriented Processes 顾客导向过程19、TCQ： Time、Cost、Quality 时间、成本、质量20、MPS：Management Processes 管理性过程21、SPS：Support Processes 支持性过程22、TQM：Total Quality Management 全面质量管理23、PQA：Product Quality Assurance 产品质量保证（免检）24、QP-QC-QI：质量三步曲质量计划－质量控制－质量改进25、QAF：Quality Assurance File 质量保证文件26、QAP：Quality Assurance Plan 质量保证计划27、PFC：Process Flow Chart 过程流程图28、QMS：Quality Management Systems 质量管理体系29、JIT：Just In Time 准时（交货）30、ERP：Enterprise Requirement Planning 企业需求计划31、QC：Quality Control 质量控制32、QA：Quality Audit 质量审核Quality Assurance 质量保证33、IQC:In come Quality Control 进货质量控制34、IPQC:In Process Quality Control 过程质量控制35、FQC:Final Quality Control 成品质量控制36、OQC:Out Quality Control 出货质量控制37、4M1E:Man、Machine、Material、Method、Environment 人、机、料、法、环38、5W1H：Why、What、Who、When、Where、How 为何/做什么/谁做/时间/地点/如何做39、6S：Seiri、Seiton、Seiso、Seiketsu、Shitsuke、Safety 整理、整顿、清扫、清洁、素养、安全40、TRI值：Total Record Injury （三种）可记录工伤值41、SMART精明原则：Specific Measurable Achievable ResultOriented Timed具体的描述、可以测量的、可以通过努力实现的、有结果导向性的、有时间性的【企业常用英文缩写】42、5S : 5S管理43、ABC : 作业制成本制度 (Activity-Based Costing)44、ABB : 实施作业制预算制度 (Activity-Based Budgeting)45、ABM : 作业制成本管理 (Activity-Base Management)46、APS : 先进规画与排程系统 (Advanced Planning and Scheduling)47、ASP : 应用程序服务供货商（Application Service Provider）48、ATP : 可承诺量 (Available To Promise)49、AVL : 认可的供货商清单(Approved Vendor List)49、BOM : 物料清单 (Bill Of Material)50、BPR : 企业流程再造 (Business Process Reengineering)51、BSC : 平衡记分卡 (Balanced ScoreCard)52、BTF : 计划生产 (Build To Forecast)53、BTO : 订单生产 (Build To Order)54、CPM : 要径法 (Critical Path Method)55、CPM : 每一百万个使用者会有几次抱怨(Complaint per Million)56、CRM : 客户关系管理 (Customer Relationship Management)57、CRP : 产能需求规划 (Capacity Requirements Planning)58、CTO : 客制化生产 (Configuration To Order)59、DBR : 限制驱导式排程法 (Drum-Buffer-Rope)60、DMT : 成熟度验证(Design Maturing Testing)61、DVT : 设计验证(Design Verification Testing)62、DRP : 运销资源计划 (Distribution Resource Planning)63、DSS : 决策支持系统 (Decision Support System)64、EC : 设计变更／工程变更 (Engineer Change)65、EC : 电子商务 (Electronic Commerce)66、ECRN : 原件规格更改通知(Engineer Change Request Notice)67、EDI : 电子数据交换 (Electronic Data Interchange)68、EIS : 主管决策系统 (Executive Information System)69、EMC : 电磁相容(Electric Magnetic Capability)70、EOQ : 基本经济订购量 (Economic Order Quantity)71、ERP : 企业资源规划 (Enterprise Resource Planning)72、FAE : 应用工程师(Field Application Engineer)73、FCST : 预估(Forecast)74、FMS : 弹性制造系统 (Flexible Manufacture System)75、FQC : 成品质量管理 (Finish or Final Quality Control)76、IPQC: 制程质量管理 (In-Process Quality Control)77、IQC : 进料质量管理 (Incoming Quality Control)78、ISO : 国际标准组织 (International Organization for Standardization)79、ISAR: 首批样品认可(Initial Sample Approval Request)80、JIT : 实时管理 (Just In Time)81、KM：知识管理 (Knowledge Management)82、 L4L : 逐批订购法 (Lot-for-Lot)83、LTC : 最小总成本法 (Least Total Cost)84、LUC : 最小单位成本 (Least Unit Cost)85、MES : 制造执行系统 (Manufacturing Execution System)86、MO : 制令(Manufacture Order)87、MPS : 主生产排程 (Master Production Schedule)88、MRO : 请修(购)单(Maintenance Repair Operation)89、MRP : 物料需求规划 (Material Requirement Planning)90、MRPII : 制造资源计划 (Manufacturing Resource Planning)91、NFCF : 更改预估量的通知Notice for Changing Forecast92、OEM : 委托代工 (Original Equipment Manufacture)93、ODM : 委托设计与制造 (Original Design & Manufacture)94、OLAP : 在线分析处理 (On-Line Analytical Processing)95、OLTP : 在线交易处理 (On-Line Transaction Processing)96、OPT : 最佳生产技术 (Optimized Production Technology)97、OQC : 出货质量管理 (Out-going Quality Control)98、PDCA : PDCA管理循环 (Plan-Do-Check-Action)99、PDM : 产品数据管理系统 (Product Data Management) 100、PERT : 计划评核术 (Program Evaluation and Review Technique)91、PO : 订单(Purchase Order)92、POH : 预估在手量 (Product on Hand)93、PR : 采购申请Purchase Request94、QA : 品质保证(Quality Assurance)95、QC : 质量管理(Quality Control)96、QCC : 品管圈 (Quality Control Circle)97、QE : 品质工程(Quality Engineering)98、RCCP : 粗略产能规划 (Rough Cut Capacity Planning)99、RMA : 退货验收Returned Material Approval100、ROP : 再订购点 (Re-Order Point)101、SCM : 供应链管理 (Supply Chain Management)102、SFC : 现场控制 (Shop Floor Control)103、SIS : 策略信息系统 (Strategic Information System) 104、SO : 订单(Sales Order)105、SOR : 特殊订单需求(Special Order Request)106、SPC : 统计制程管制 (Statistic Process Control) 107、TOC : 限制理论 (Theory of Constraints)108、TPM : 全面生产管理Total Production Management 109、TQC : 全面质量管理 (Total Quality Control)110、TQM : 全面品质管理 (Total Quality Management) 111、WIP : 在制品 (Work In Process)如果我是山，就要站成一种尊严，让山花灿烂，山风拂面，让每一处角落都渗透梦语言，让我价值在太阳底下展现；如果我是水，就要流成一种磅礴，让小船远航，鱼儿欢畅，让每一股细流都一往无前，让我价值迎风吟唱。

Enhancing Data Interpretation Skillswith MISIn today's fast-paced business environment, the ability to effectively interpret and analyze data is crucial for making informed decisions and driving success. Management Information Systems (MIS) play a key role in enhancing data interpretation skills by providing tools and techniques for collecting, organizing, and analyzing data to extract valuable insights.One way MIS enhances data interpretation skills is by providing access to a centralized database that stores all relevant data in one place. This allows users to easily retrieve and analyze data from various sources, eliminating the need to manually search through multiple databases or spreadsheets. By having all relevant data at their fingertips, users can quickly identify patterns, trends, and insights that can inform strategic decision-making.Additionally, MIS enables users to create customized reports and visualizations that distill complex data into easy-to-understand formats. This not only makes it easier to communicate insights to stakeholders but also allows for quick and efficient decision-making based on data-driven evidence. By using tools such as dashboards, charts, and graphs, users can visually represent data in a way that enhances understanding and promotes informed decision-making.Furthermore, MIS systems often incorporate advanced analytical techniques such as data mining and predictive modeling, which help identify hidden patterns and relationships within the data. By utilizing these techniques, users can uncover valuable insights that may not be immediately apparent through traditional analysis methods. This can lead to more accurate predictions, improved forecasting, and better decision support for a variety of business processes.Another key feature of MIS is its ability to automate routine data analysis tasks, such as generating reports or performing calculations. By automating these tasks, users canfocus their time and energy on more strategic activities that require human judgment and critical thinking. This not only improves efficiency and productivity but also allows users to delve deeper into data analysis and uncover valuable insights that drive business growth.In conclusion, Management Information Systems play a crucial role in enhancing data interpretation skills by providing access to centralized data, customizable reports, advanced analytics, and automated tasks. By leveraging the tools and techniques offered by MIS, users can improve their ability to make data-driven decisions, uncover valuable insights, and drive business success. Investing in MIS training and implementation is essential for organizations looking to stay competitive and thrive in today's data-driven business landscape.。

The assumption is not valid in a complex manufacturing environment, where • production is based on smaller customised batches of products • indirect costs are high in relation to direct costs • a high proportion of overhead activities are not related to production vol2000 3 6000
10000 16000
48000
3 18000 30000
• A review of the incidence of costs has established that the number of setups is the driver of the fixed production costs. Using ABC the fixed production costs would be allocated as follows:
Under ABC costs are driven by activities and not production volume. (1) Setup costs – driven by the number of manufacturing setups. (2) Order processing costs – driven by the number of orders. (3) Packing department costs – driven by the number of packing orders. \ (4) Air conditioning maintenance – number of air conditioning units

作业成本ＡＢＣ法一、ABC的发展ABC是Activity-Based Costing的英文缩写，即我们通常所说的作业成本法。

它以作业为中心，通过对作业成本的确认和计量，对所有作业活动追踪地动态反映，为尽可能消除"不增值作业"，改进"可增值作业"及时提供有用信息，促使损失、浪费减少到最低限度，提高决策、计划、控制的科学性和有效性，促进企业管理水平的不断提高。

作业成本法的研究最早可追溯到本世纪四十年代初。

当时最早提出的概念是"作业会计"（Activity-Based Accounting或Activity Accounting）。

而最早从理论和实践上探讨作业会计的是美国会计学家埃里克?科勒(Eric Kohler)教授。

科勒教授曾任教于美国的西北大学、俄亥俄州立大学和明尼苏达大学，并担任《会计评论》主编达15年之久。

1941年，科勒教授在<<会计论坛>>杂志发表论文首次对作业、作业账户设置等问题进行了讨论，并提出"每项作业都设置一个账户"。

科勒教授在文章中指出："作业就是一个组织单位对一项工程、一个大型建设项目、一项规划以及一项重要经营的各个具体活动所做出的贡献"。

第二位研究"作业会计"的是乔治?斯托布斯(George.J.Staubus)教授。

在他撰写的会计文献中，Activity Accounting 和Activity Costing经常混用。

他坚持认为：会计是一个信息系统，"作业会计"是一种和决策有用性目标相联系的会计。

研究作业会计首先应明确"作业" 、"成本"和"会计目标?-决策有用性"三个概念。

1971年乔治?斯托布斯教授在具有重大影响的<<作业成本计算和投入产出会计>>一书中，对"作业"、"成本"、"作业成本计算"等概念作了全面阐述。

外文文献翻译原文：The ABCs of Activity-Based CostingMost successful electrical distributors have a firm handle on revenue sources and direct costs, but many don't have a good grip on how the products they distribute and the customers they serve consume support services and contribute to other indirect costs. Without detailed visibility into sales, logistics, fulfillment and administrative expenses, it's difficult to measure the financial performance of individual products and customers or to make informed decisions that reduce overall costs and optimize profitability.Traditional cost accounting has been criticized for cost distortion and lack of relevance during the last 20 years (Johnson and Kaplan 1987). A new costing method, activity based costing (ABC), was developed and has been advocated as a means of overcoming the systematic distortions of traditional cost accounting and for bringing relevance back to managerial accounting. A traditional system reports what money is spent on and by whom, but fails to report the cost of activities and processes (Miller 1996). Many organizations including petroleum and semiconductor companies in the manufacturing industry have adopted the new costing method.Lean construction comes from recognizing the limitations of current project management and applying new production management called “lean production” to the construction industry. Koskela (1992) critiqued construction project management in that the traditionalconstruction project management models construction as a series of conversion (value-adding) activities while new production philosophy improves competitiveness by identifying and eliminating waste (non value-adding) activities. He claimed that the construction industry should adopt a new production philosophy. It is an origin of lean construction.Traditional project management is derived from an activity-centered 3 approach, which aims to optimise the project activity by activity assuming customer value isidentified in a design phase (Howell 1999).The focus on activities conceals the waste generated between connected activities by the unpredictable release of work and the arrival of needed resources (Koskela 19992). The purpose of traditional project control is to minimize the negative variance from preestablished (contracted) budgets and schedules (Halpin 1985, Howell and Ballard 1996).By contrast, the focus of lean construction is on work flow reliability. Managing the combined effects of dependence and variation is the first concern in lean construction (Howell 1999).The goal of this paper is to present a method or applying ABC in construction and an example of applying ABC in construction, exploring the relationship between activitybased costing and lean construction.The paper includes a review and evaluation of prior applications of ABC in construction. Then the paper presents a cost hierarchy and cost driver in application of ABC, and illustrates with an example. Finally the relationship between ABC and lean construction is presented.Efforts to apply ABC to construction were found in several papers, as ABC is a popular managerial accounting tool in the manufacturing industries. Fayek (2000) linked the job-costing model with activity-based costing. He conceived a schedule activity as an activity in ABC. He proposed that costing each schedule activity and job is activity-based costing. However, a schedule activity in construction differsfrom an activity in activity-based costing because each schedule activity is a task or service that a contractor or crew is supposed to provide, as opposed one of several process steps involved in its execution or production. The ‘activity’ in ABC refers to the production process. The ‘activity’ in ‘schedule activity’ refers to the product ofproduction processes, but neglects the processes themselves. Therefore, assigning costs to schedule activities in construction projects is not equivalent to activity-based costing. Back et al. (2000) and Maxwell et al. (1998) linked process modeling and simulation with activity-based costing. They expanded the concept of activity following that of process modeling. However, their model uses only one resourcedriver such as time and does not recognize activity cost drivers. The model does not recognize a cost hierarchy either. Moreover, their model concentrates on field operations neglecting other elements in the value chain such as procurement, material handling, production, and hand-over. Some accounting companies such as ABC Tech Inc. provide construction companies with ABC service (Matteson 1994, Antos 2000). However, application is limited to home office overhead costs.At the heart of construction project accounting is the job costing system. In job costing systems, the cost object is an individual unit, batch, or lot of a distinct product or service called a job (Horngren et al. 1999).These cost accounts (work packages) are the results of the project work breakdown structure. However, it is found that resources are directly assigned to a cost account (a subproject) in direct costs. Each resource becomes an individual cost account in overhead costs as seen in Table 1. We use the term ‘Resource-Based Costing’ as opposed to Activity-Based Costing. RBC assigns costs directly to sub-projects, cost accounts or work packages defined in the work breakdown structures4, as if the costs that arise in the execution of work packages also have their causes in those work packages. This traditional one-stage costing, in which resources are traced directly to products and services, is undertaken from the persp ective of a “transformation view”, which conceives production as a transformation of inputs into outputs. On the other hand, ABC uses two- stage costing, tracing resources to processes then assigning processes to products and services. ABC assigns costs to the processes involved in those work packages, thus potentially revealing problems in the reliability of work flow, the causes of which may be removed from where their effects become visible. In this regard, activity-based costing (ABC) reflects a “flow view”, which conceives production as a flow of materials and informatio n consisting of transformation, inspection, moving, and waiting (Koskela 1999).There are two possible perspectives in the application of ABC in construction: the home office perspective and the project perspective.From the home office perspective, the objective is to assign project-related home office overhead to different projects as shown in Figure 1. The scope of theactivity-based costing system is limited to project-related home office overhead. A simple illustration with regard to prevention of cost distortion is the assignment of material procurement costs to different projects. The current practice is to distribute those home-office overhead costs on the basis of contract amount or direct labor hours (Holland and Hobson 1999). In an activity-based costing system, costs are assigned based on an appropriate activity cost driver such as the number of procurement instances. From the project perspective, all costs are to be assigned to jobs/work packages except general administrative costs and direct material costs as shown Figure 2. (General administrative costs are not assigned because there is no rational basis for the assignment/allocation. There is no need to assign direct material costs since they can be directly costed to each job.) ABC from the project perspective include: 1) assignment of overhead costs to each work division, area, or individual building and 2) cost visibility as to where the costs accumulate in the business process. ABC can provide accurate costs for each project by preventing cost distortion. Besides ABC can provide detailed activity costs data, by which different procurement routes or different strategies can be compared5.We include direct labor costs in the scope of the activity-based costing system (and thus, to be assigned or allocated based on cost drivers) because construction direct labor costs often include activities which can be categorized in manufacturing overhead costs; e.g., material handling. Therefore direct labor costs conceal non-value-adding activities such as rework. In manufacturing applications of ABC, direct labor costs are usually excluded because they do not contain such activities.Activity-based costing (ABC) can accurately determine the true cost of products and services by assigning costs based on services performed by distributor resources. It's a valuable tool for managing costs and improving performance. When conducted effectively, ABC can provide rich insight into a distributor's core business processes and help managers change inefficient business practices. ABC also helps distributors uncover and adjust the drivers of cost and profitability in their businesses and get real-time feedback on any changes they make in their business processes.Optimizing profitability is a top-of-mind issue for many industry leaders. Dr.Barry Lawrence, director of the Industrial Distribution program and the Supply Chain Systems Lab at Texas A&M University, discusses the power of ABC in stratifying customers as one method of optimizing distributor profitability in the book. Optimizing Distributor Profitability: Best Practices to a Stronger Bottom Line.To manage profitability effectively, distributors need to use the proper costing method and have the right information and analytical tools. Most distributors use some method of apportioning costs that lacks rigor and prevents them from understanding the real profitability of products and customers. Unfortunately, when they attempt to optimize their profitability, many distributors use an array of desktop spreadsheets rather than a dedicated application as a method of capturing costs. Spreadsheets can be extremely difficult to use for repetitive, collaborative tasks, and especially tor analyses that involve complex sets of cost data. Relying on desktop spreadsheets can keep distributors from doing the kind of ABC needed to optimize profitability.Technology is now available to assist distributors in applying ABC to drive improved financial performance. With profitability and cost management (PCM) applications, distributors can increase visiblity into enterprise costs. PCM applications can help automate and enable the alignment of operational resources to increase revenues by focusing on the most profitable products and customers and reduce costs on those that are not.PCM applications offer improved visibility into the drivers of cost and profitability with activity-centric, multidimensional modeling and analysis. Distributors can quickly build simple or complex ABC models that can truly reflect operational costs. Having the right cost information when they need it is critical to making smart, timely business decisions. PCM puts valuable data at the fingertips of users across the enterprise, enabling distributors to be agile and flexible. It can help identify areas for cost improvements such as instances of waste or high-cost activities and facilitate proactive decision making to rectify problems. For example, a seemingly profitable high-volume customer may be unprofitable when a distributor considers the costs of all value-added services. Better understanding of customerprofitability enables distributors to improve the structure of their sales terms and to align sales commissions to focus on more profitable sales. PCM allows distributors to become more agile and align their organizations better, gain visibility into their internal operations, and gain confidence in their abilities to control costs and their operations and build out new competitive advantage in this low-margin industry.Summary：PCM offers electrical distributors a deep understanding of the levers affecting organizational costs and profitability. It allows for the identification of underlying causes of under- performance, testing of potential impacts of change and incisive actions to reduce costs and optimize profitability of products and customers.ABC analysis doesn't come without some business challenges. Some distributors may have limited visibility into cost and profitability details; inefficient cost reporting that fails to provide insights for improving financial performance; a lack of transparency into cross-charges and insufficient insight into cost of value-added-services; or annual budgets disconnected from operational reality.ABC analysis offers many profitability and cost management benefits, including visibility into key drivers affecting costs and profitability such as shared services; optimization of costs and profitability based on detailed understanding of multi-dimensional drivers such as products, services and customers; and more incisive decision making due to rapid identification of underlying causes of changes in cost and profitability, and the ability to test potential adjustments. Applying a modern profitability costing methodology means a distributor has current information technology to ensure accuracy, efficiency and agility. Doing so enables distributors to model "what-if " decisions they make every day. Your first step to improve financial performance is a candid assessment of current capabilities and needs. Activity-based costing and the related profitability and cost management applications can help you do that.Source: [U.S.] Paul Pretko. "Internationalization of Chinese enterprises: Theoretical extension Case", electrical wholesale, V olume 1 (3), 2010 (10): P40-42二、翻译文章译文：ABC的基于活动的成本核算最成功的电子分销商有一个坚定的收入来源和处理直接成本的方法，但很多人没有一个良好的抓地力，他们的产品分配和消费服务的客户，他们的支援服务，有助于其他间接费用。

管理会计（高等教育出版社）于增彪（清华大学）改编余绪缨（厦门大学）审校CHAPTER 4ACTIVITY-BASED COSTINGQUESTIONS FOR WRITING AND DISCUSSION1.Unit costs provide essential informationneeded for inventory valuation and prepara-tion of income statements. Knowing unit costs is also critical for many decisions such as bidding decisions and accept-or-reject special order decisions.2.Cost measurement is determining the dollaramounts associated with resources used in production. Cost assignment is associating the dollar amounts, once measured, with units produced.3.An actual overhead rate is rarely used be-cause of problems with accuracy and timeli-ness. Waiting until the end of the year to en-sure accuracy is rejected because of the need to have timely information. Timeliness of information based on actual overhead costs runs into difficulty (accuracy problems) because overhead is incurred nonuniformly and because production also may be non-uniform.4.For plantwide rates, overhead is first col-lected in a plantwide pool, using direct trac-ing. Next, an overhead rate is computed and used to assign overhead to products. 5.First stage: Overhead is assigned to produc-tion department pools using direct tracing, driver tracing, and allocation. Second stage: Individual departmental rates are used to assign overhead to products as they pass through the departments.6.Departmental rates would be chosen overplantwide rates whenever some depart-ments are more overhead intensive than others and if certain products spend more time in some departments than they do in others.7.Plantwide overhead rates assign overheadto products in proportion to the amount of the unit-level cost driver used. If the prod-ucts consume some overhead activities in different proportions than those assigned by the unit-level cost driver, then cost dis-tortions can occur (the product diversity factor). These distortions can be significant if the nonunit-level overhead costs represent a significant proportion of total overhead costs.8.Low-volume products may consume non-unit-level overhead activities in much greater proportions than indicated by a unit-levelcost driver and vice versa for high-volumeproducts. If so, then the low-volume prod-ucts will receive too little overhead and thehigh-volume products too much.9.If some products are undercosted and oth-ers are overcosted, a firm can make a num-ber of competitively bad decisions. For ex-ample, the firm might select the wrongproduct mix or submit distorted bids.10.Nonunit-level overhead activities are thoseoverhead activities that are not highly corre-lated with production volume measures. Ex-amples include setups, material handling,and inspection. Nonunit-level cost driversare causal factors—factors that explain theconsumption of nonunit-level overhead. Ex-amples include setup hours, number ofmoves, and hours of inspection.11.Product diversity is present whenever prod-ucts have different consumption ratios fordifferent overhead activities.12.An overhead consumption ratio measuresthe proportion of an overhead activity con-sumed by a product.13.Departmental rates typically use unit-levelcost drivers. If products consume nonunit-level overhead activities in different propor-tions than those of unit-level measures, thenit is possible for departmental rates to moveeven further away from the true consumptionratios, since the departmental unit-level ra-tios usually differ from the one used at theplant level.14.Agree. Prime costs can be assigned usingdirect tracing and so do not cause cost dis-tortions. Overhead costs, however, are notdirectly attributable and can cause distor-tions. For example, using unit-level activitydrivers to trace nonunit-level overhead costswould cause distortions.15.Activity-based product costing is an over-head costing approach that first assignscosts to activities and then to products. Theassignment is made possible through theidentification of activities, their costs, and theuse of cost drivers.16.An activity dictionary is a list of activitiesaccompanied by information that describeseach activity (called attributes)17. A primary activity is consumed by the finalcost objects such as products and custom-ers, whereas secondary activities are con-sumed by other activities (ultimately con-sumed by primary activities).18.Costs are assigned using direct tracing andresource drivers.19.Homogeneous sets of activities are pro-duced by associating activities that have thesame level and that can use the same driverto assign costs to products. Homogeneoussets of activities reduce the number of over-head rates to a reasonable level.20. A homogeneous cost pool is a collection ofoverhead costs that are logically related tothe tasks being performed and for whichcost variations can be explained by a singleactivity driver. Thus, a homogeneous pool ismade up of activities with the same process,the same activity level, and the same driver.21.Unit-level activities are those that occur eachtime a product is produced. Batch-level activi-ties are those that are performed each time abatch of products is produced. Product-levelor sustaining activities are those that areperformed as needed to support the variousproducts produced by a company. Facility-level activities are those that sustain a facto-ry’s general man ufacturing process.22.ABC improves costing accuracy wheneverthere is diversity of cost objects. There arevarious kinds of cost objects, with productsbeing only one type. Thus, ABC can be use-ful for improving cost assignments to costobjects like customers and suppliers. Cus-tomer and supplier diversity can occur for asingle product firm or for a JIT manufactur-ing firm.23.Activity-based customer costing can identifywhat it is costing to service different custom-ers. Once known, a firm can then devise astrategy to increase its profitability by focus-ing more on profitable customers, convertingunprofitable customers to profitable oneswhere possible, and “firing” customers thatcannot be made profitable.24.Activity-based supplier costing traces allsupplier-caused activity costs to suppliers.This new total cost may prove to be lowerthan what is signaled simply by purchaseprice.EXERCISES4–11.Quarter 1 Quarter 2 Q uarter 3 Quarter 4 Total Units produced 400,000 160,000 80,000 560,000 1,200,000 Prime costs $8,000,000 $3,200,000 $1,600,000 $11,200,000 $24,000,000 Overhead costs $3,200,000 $2,400,000 $3,600,000 $2,800,000 $12,000,000 Unit cost:Prime $20 $20 $20 $20 $20Overhead 8 15 45 5 10Total $28 $35 $65 $25 $30 2. Actual costing can produce wide swings in the overhead cost per unit. Thecause appears to be nonuniform incurrence of overhead and nonuniform production (seasonal production is a possibility).3. First, calculate a predetermined rate:OH rate = $11,640,000/1,200,000= $9.70 per unitThis rate is used to assign overhead to the product throughout the year.Since the driver is units produced, $9.70 would be assigned to each unit.Adding this to the actual prime costs produces a unit cost under normal cost-ing:Unit cost = $9.70 + $20.00 = $29.70This cost is close to the actual annual cost of $30.00.1. $13,500,000/3,600,000 = $3.75 per direct labor hour (DLH)2. $3.75 ⨯ 3,456,000 = $12,960,0003. Applied overhead $ 12,960,000A ctual overhead 13,600,000U nderapplied overhead $ 640,0004. Predetermined rates allow the calculation of unit costs and avoid the prob-lems of nonuniform overhead incurrence and nonuniform production asso-ciated with actual overhead rates. Unit cost information is needed throughout the year for a variety of managerial purposes.4–31. Predetermined overhead rate = $4,500,000/600,000 = $7.50 per DLH2. Applied overhead = $7.50 ⨯ 585,000 = $4,387,5003. Applied overhead $ 4,387,500Actual overhead 4,466,250Underapplied overhead $ (78,750)4. Unit cost:Prime costs $ 6,750,000Overhead costs 4,387,500Total $ 11,137,500Units ÷750,000Unit cost $ 14.851. Predetermined overhead rate = $4,500,000/187,500 = $24 per machine hour(MHr)2. Applied overhead = $24 187,875 = $4,509,0003. Applied overhead $ 4,509,000Actual overhead 4,466,250Overapplied overhead $ 42,7504. Unit cost:Prime costs $ 6,750,000Overhead costs 4,509,000Total $ 11,259,000Units ÷750,000Unit cost $ 15.01**Rounded5. Gandars needs to determine what causes its overhead. Is it primarily labordriven (e.g., composed predominantly of fringe benefits, indirect labor, and personnel costs), or is it machine oriented (e.g., composed of depreciation on machinery, utilities, and maintenance)? It is impossible for a decision to be made on the basis of the information given in this exercise.1. Predetermined rates:Drilling Department: Rate = $600,000/280,000 = $2.14* per MHrAssembly Department: Rate = $392,000/200,000= $1.96 per DLH*Rounded2. Applied overhead:Drilling Department: $2.14 ⨯ 288,000 = $616,320Assembly Department: $1.96 ⨯ 196,000 = $384,160Overhead variances:Drilling Assembly Total Actual overhead $602,000 $ 412,000 $ 1,014,000 Applied overhead 616,320 384,160 1,000,480 Overhead variance $ (14,320) over $ 27,840 under $ 13,520 3. Unit overhead cost = [($2.14 ⨯ 4,000) + ($1.96 ⨯ 1,600)]/8,000= $11,696/8,000= $1.46**Rounded1. Activity rates:Machining = $632,000/300,000= $2.11* per MHrInspection = $360,000/12,000= $30 per inspection hour*Rounded2. Unit overhead cost = [($2.11 ⨯ 8,000) + ($30 ⨯ 800)]/8,000= $40,880/8,000= $5.114–71. Yes. Since direct materials and direct labor are directly traceable to eachproduct, their cost assignment should be accurate.2. Elegant: (1.75 ⨯ $9,000)/3,000 = $5.25 per briefcaseFina: (1.75 ⨯ $3,000)/3,000 = $1.75 per briefcaseNote: Overhead rate = $21,000/$12,000 = $1.75 per direct labor dollar (or 175 percent of direct labor cost).There are more machine and setup costs assigned to Elegant than Fina. This is clearly a distortion because the production of Fina is automated and uses the machine resources much more than the handcrafted Elegant. In fact, the consumption ratio for machining is 0.10 and 0.90 (using machine hours as the measure of usage). Thus, Fina uses nine times the machining resources as Elegant. Setup costs are similarly distorted. The products use an equal number of setups hours. Yet, if direct labor dollars are used, then the Elegant briefcase receives three times more machining costs than the Fina briefcase.4–7 Concluded3. Overhead rate = $21,000/5,000= $4.20 per MHrElegant: ($4.20 ⨯ 500)/3,000 = $0.70 per briefcaseFina: ($4.20 ⨯ 4,500)/3,000 = $6.30 per briefcaseThis cost assignment appears more reasonable given the relative demands each product places on machine resources. However, once a firm moves to a multiproduct setting, using only one activity driver to assign costs will likely produce product cost distortions. Products tend to make different demands on overhead activities, and this should be reflected in overhead cost assign-ments. Usually, this means the use of both unit- and nonunit-level activity drivers. In this example, there is a unit-level activity (machining) and a non-unit-level activity (setting up equipment). The consumption ratios for each (using machine hours and setup hours as the activity drivers) are as follows:Elegant FinaMachining 0.10 0.90 (500/5,000 and 4,500/5,000)Setups 0.50 0.50 (100/200 and 100/200)Setup costs are not assigned accurately. Two activity rates are needed—one based on machine hours and the other on setup hours:Machine rate: $18,000/5,000 = $3.60 per MHrSetup rate: $3,000/200 = $15 per setup hourCosts assigned to each product:Machining: Elegant Fina$3.60 ⨯ 500 $ 1,800$3.60 ⨯ 4,500 $ 16,200Setups:$15 ⨯ 100 1,500 1,500Total $ 3,300 $ 17,700Units ÷3,000 ÷3,000Unit overhead cost $ 1.10 $ 5.90Activity dictionary:Activity Activity Primary/ ActivityName Description Secondary Driver Providing nursing Satisfying patient Primary Nursing hours care needsSupervising Coordinating Secondary Number of nurses nurses nursing activitiesFeeding patients Providing meals Primary Number of mealsto patientsLaundering Cleaning and Primary Pounds of laundry bedding and delivering clothesclothes and beddingProviding Therapy treatments Primary Hours of therapy physical directed bytherapy physicianMonitoring Using equipment to Primary Monitoring hours patients monitor patientconditions1. dCost of labor (0.75 ⨯ $40,000) $30,000Forklift (direct tracing) 6,000 Total cost of receiving $36,000 2. b3. a4. c5. dActivity rates (Questions 2–5):Receiving: $36,000/50,000 = $0.72 per partSetup: $60,000/300 = $200 per setupGrinding: $90,000/18,000 = $5 per MHrInspecting: $45,000/4,500 = $10 per inspection hour6. aOverhead rate = $231,000/20,000 = $11.55 per DLH Direct materials $ 850Direct labor 600Overhead ($11.55 ⨯ 50) 578*Total cost $ 2,028Units ÷100Unit cost $ 20.28*Rounded4–9 Concluded7. bDirect materials $ 850.00Direct labor 600.00Overhead:Setup 200.00 ($200 ⨯ 1)Inspecting 40.00 ($10 ⨯ 4)Grinding 100.00 ($5 ⨯ 20)Receiving 14.40 ($0.72 ⨯ 20) Total costs $ 1,804.40Units ÷100Unit cost $ 18.04**Rounded4–101. Unit-level: Testing products, inserting dies2. Batch-level: Setting up batches, handling wafer lots, purchasingmaterials, receiving materials3. Product-level: Developing test programs, making probe cards,engineering design, paying suppliers4. Facility-level: Providing utilities, providing space4–111. Unit-level activities: MachiningBatch-level activities: Setups and packing Product-level activities: ReceivingFacility-level activities: None2. Pools and drivers:Unit-levelPool 1:Machining $80,000Activity driver: Machine hoursBatch-levelPool 2:Setups $24,000Packing 30,000Total cost $54,000Product-levelPool 3:Receiving $18,000Activity driver: Receiving orders4–11 Concluded3. Pool rates:Pool 1: $80,000/40,000 = $2 per MHrPool 2: $54,000/300 = $180 per setupPool 3: $18,000/600 = $30 per receiving order 4. Overhead assignment:InfantryPool 1: $2 ⨯ 20,000 = $ 40,000Pool 2: $180 ⨯ 200 = 36,000Pool 3: $30 ⨯ 200 = 6,000Total $ 82,000Special forcesPool 1: $2 ⨯ 20,000 = $ 40,000Pool 2: $180 ⨯ 100 = 18,000Pool 3: $30 ⨯ 400 = 12,000Total $ 70,0004–121. Deluxe Percent Regular PercentPrice $900 100% $750 100% Cost 576 64 600 80 Unit gross profit $324 36% $150 20% Total gross profit:($324 ⨯ 100,000) $32,400,000($150 ⨯ 800,000) $120,000,0002. Calculation of unit overhead costs:Deluxe Regular Unit-level:Machining:$200 ⨯ 100,000 $20,000,000$200 ⨯ 300,000 $60,000,000 Batch-level:Setups:$3,000 ⨯ 300 900,000$3,000 ⨯ 200 600,000 Packing:$20 ⨯ 100,000 2,000,000$20 ⨯ 400,000 8,000,000 Product-level:Engineering:$40 ⨯ 50,000 2,000,000$40 ⨯ 100,000 4,000,000 Facility-level:Providing space:$1 ⨯ 200,000 200,000$1 ⨯ 800,000 800,000 Total overhead $ 25,100,000 $ 73,400,000 Units ÷100,000 ÷800,000 Overhead per unit $ 251 $ 91.75Deluxe Percent Regular Percent Price $900 100% $750.00 100%Cost 780* 87*** 574.50** 77***Unit gross profit $120 13%*** $175.50 23%***Total gross profit:($120 ⨯ 100,000) $12,000,000($175.50 ⨯ 800,000) $140,400,000*$529 + $251**$482.75 + $91.75***Rounded3. Using activity-based costing, a much different picture of the deluxe and regu-lar products emerges. The regular model appears to be more profitable. Per-haps it should be emphasized.4–131. JIT Non-JITSales a$12,500,000 $12,500,000Allocation b750,000 750,000a$125 ⨯ 100,000, where $125 = $100 + ($100 ⨯ 0.25), and 100,000 is the average order size times the number of ordersb0.50 ⨯ $1,500,0002. Activity rates:Ordering rate = $880,000/220 = $4,000 per sales orderSelling rate = $320,000/40 = $8,000 per sales callService rate = $300,000/150 = $2,000 per service callJIT Non-JITOrdering costs:$4,000 ⨯ 200 $ 800,000$4,000 ⨯ 20 $ 80,000Selling costs:$8,000 ⨯ 20 160,000$8,000 ⨯ 20 160,000Service costs:$2,000 ⨯ 100 200,000$2,000 ⨯ 50 100,000T otal $ 1,160,000 $ 340,000For the non-JIT customers, the customer costs amount to $750,000/20 = $37,500 per order under the original allocation. Using activity assignments, this drops to $340,000/20 = $17,000 per order, a difference of $20,500 per or-der. For an order of 5,000 units, the order price can be decreased by $4.10 per unit without affecting customer profitability. Overall profitability will decrease, however, unless the price for orders is increased to JIT customers.3. It sounds like the JIT buyers are switching their inventory carrying costs toEmery without any significant benefit to Emery. Emery needs to increase prices to reflect the additional demands on customer-support activities. Fur-thermore, additional price increases may be needed to reflect the increased number of setups, purchases, and so on, that are likely occurring inside the plant. Emery should also immediately initiate discussions with its JIT cus-tomers to begin negotiations for achieving some of the benefits that a JIT supplier should have, such as long-term contracts. The benefits of long-term contracting may offset most or all of the increased costs from the additional demands made on other activities.4–141. Supplier cost:First, calculate the activity rates for assigning costs to suppliers: Inspecting components: $240,000/2,000 = $120 per sampling hourReworking products: $760,500/1,500 = $507 per rework hourWarranty work: $4,800/8,000 = $600 per warranty hourNext, calculate the cost per component by supplier:Supplier cost:Vance Foy Purchase cost:$23.50 ⨯ 400,000 $ 9,400,000$21.50 ⨯ 1,600,000 $ 34,400,000 Inspecting components:$120 ⨯ 40 4,800$120 ⨯ 1,960 235,200 Reworking products:$507 ⨯ 90 45,630$507 ⨯ 1,410 714,870 Warranty work:$600 ⨯ 400 240,000$600 ⨯ 7,600 4,560,000 Total supplier cost $ 9,690,430 $ 39,910,070Units supplied ÷400,000 ÷1,600,000Unit cost $ 24.23* $ 24.94**RoundedThe difference is in favor of Vance; however, when the price concession is con sidered, the cost of Vance is $23.23, which is less than Foy’s component.Lumus should accept the contractual offer made by Vance.4–14 Concluded2. Warranty hours would act as the best driver of the three choices. Using thisdriver, the rate is $1,000,000/8,000 = $125 per warranty hour. The cost as-signed to each component would be:Vance Foy Lost sales:$125 ⨯ 400 $ 50,000$125 ⨯ 7,600 $ 950,000$ 50,000 $ 950,000 U nits supplied ÷ 400,000 ÷1,600,000I ncrease in unit cost $ 0.13* $ 0.59**RoundedPROBLEMS4–151. Product cost assignment:Overhead rates:Patterns: $30,000/15,000 = $2.00 per DLHFinishing: $90,000/30,000 = $3.00 per DLHUnit cost computation:Duffel BagsPatterns:$2.00 ⨯ 0.1 $0.20$2.00 ⨯ 0.2 $0.40Finishing:$3.00 ⨯ 0.2 0.60$3.00 ⨯ 0.4 1.20Total per unit $0.80 $1.602. Cost before addition of duffel bags:$60,000/100,000 = $0.60 per unitThe assignment is accurate because all costs belong to the one product.4–15 Concluded3. Activity-based cost assignment:Stage 1:Pool rate = $120,000/80,000 = $1.50 per transactionStage 2:Overhead applied:Backpacks: $1.50 ⨯ 40,000* = $60,000Duffel bags: $1.50 ⨯ 40,000 = $60,000*80,000 transactions/2 = 40,000 (number of transactions had doubled)Unit cost:Backpacks: $60,000/100,000 = $0.60 per unitDuffel bags: $60,000/25,000 = $2.40 per unit4. This problem allows the student to see what the accounting cost per unitshould be by providing the ability to calculate the cost with and without the duffel bags. With this perspective, it becomes easy to see the benefits of the activity-based approach over those of the functional-based approach. The activity-based approach provides the same cost per unit as the single-product setting. The functional-based approach used transactions to allocate accounting costs to each producing department, and this allocation probably reflects quite well the consumption of accounting costs by each producing department. The problem is the second-stage allocation. Direct labor hours do not capture the consumption pattern of the individual products as they pass through the departments. The distortion occurs, not in using transac-tions to assign accounting costs to departments, but in using direct labor hours to assign these costs to the two products.In a single-product environment, ABC offers no improvement in product cost-ing accuracy. However, even in a single-product environment, it may be poss-ible to increase the accuracy of cost assignments to other cost objects such as customers.4–161. Plantwide rate = $660,000/440,000 = $1.50 per DLHOverhead cost per unit:Model A: $1.50 ⨯ 140,000/30,000 = $7.00Model B: $1.50 ⨯ 300,000/300,000 = $1.502. Departmental rates:Department 1: $420,000/180,000 = $2.33 per MHr*Department 2: $240,000/400,000 = $0.60 per DLHDepartment 1: $420,000/40,000 = $10.50 DLHDepartment 2: $240,000/40,000 = $6.00 per MHrOverhead cost per unit:Model A: [($2.33 ⨯ 10,000) + ($0.60 ⨯ 130,000)]/30,000 = $3.38Model B: [($2.33 ⨯ 170,000) + ($0.60 ⨯ 270,000)]/300,000 = $1.86Overhead cost per unit:Model A: [($10.50 ⨯ 10,000) + ($6.00 ⨯ 10,000)]/30,000 = $5.50Model B: [($10.50 ⨯ 30,000) + ($6.00 ⨯ 30,000)]/300,000 = $1.65*Rounded numbers throughoutA common justification is that of using machine hours for machine-intensivedepartments and labor hours for labor-intensive departments. Using this rea-soning, the first set of departmental rates would be selected (machine hours for Department 1 and direct labor hours for Department 2).3. Calculation of pool rates:Driver Pool RateBatch-level pool:Setup and inspection Product runs $320,000/100 = $3,200 per runUnit-level pool:Machine andmaintenance Machine hours $340,000/220,000 = $1.545 per MHr Note: Inspection hours could have been used as an activity driver instead of production runs.Overhead assignment:Model BBatch-level:Setups and inspection$3,200 ⨯ 40 $ 128,000$3,200 ⨯ 60 $ 192,000Unit-level:Power and maintenance$1.545 ⨯ 20,000 30,900$1.545 ⨯ 200,000 309,000Total overhead $ 158,900 $ 501,000Units produced ÷30,000 ÷ 300,000Overhead per unit $ 5.30 $ 1.674. Using activity-based costs as the standard, we can say that the first set ofdepartmental rates decreased the accuracy of the overhead cost assignment (over the plantwide rate) for both products. The opposite is true for the second set of departmental rates. In fact, the second set is very close to the activity assignments. Apparently, departmental rates can either improve or worsen plantwide assignments. In the first case, D epartment 1’s costs are assigned at a 17:1 ratio which overcosts B and undercosts A in a big way.Yet, this is the most likely set of rates at the departmental level! This raises some doubt about the conventional wisdom regarding departmental rates.4–171. Labor and gasoline are driver tracing.Labor (0.75 ⨯ $120,000) $ 90,000 Time = Resource driverGasoline ($3 ⨯ 6,000 moves) 18,000 Moves = Resource driverDepreciation (2 ⨯ $6,000) 12,000 Direct tracingTotal cost $ 120,0002. Plantwide rate = $600,000/20,000= $30 per DLHUnit cost:DeluxePrime costs $80.00 $160Overhead:$30 ⨯ 10,000/40,000 7.50$30 ⨯ 10,000/20,000 15$87.50 $1753. Pool 1: Maintenance $ 114,000Engineering 120,000Total $ 234,000Maintenance hours ÷4,000Pool rate $ 58.50Note:Engineering hours could also be used as a driver. The activities are grouped together because they have the same process, are both product lev-el, and have the same consumption ratios (0.25, 0.75).Pool 2: Material handling $ 120,000Number of moves ÷6,000Pool rate $ 20Pool 3: Setting up $ 96,000Number of setups ÷80Pool rate $ 1,200Note: Material handling and setups are both batch-level activities but have dif-ferent consumption ratios.Pool 4: Purchasing $ 60,000Receiving 40,000Paying suppliersTotal $ 130,000Orders processed ÷750Pool rate $ 173.33Note:The three activities are all product-level activities and have the same consumption ratios.Pool 5: Providing space $ 20,000Machine hours ÷10,000Pool rate $ 2Note: This is the only facility-level activity.4. Unit cost:Basic Deluxe Prime costs $ 3,200,000 $ 3,200,000Overhead:Pool 1:$58.50 ⨯ 1,000 58,500$58.50 ⨯ 3,000 175,500 Pool 2:$20 ⨯ 2,000 40,000$20 ⨯ 4,000 80,000 Pool 3:$1,200 ⨯ 20 24,000$1,200 ⨯ 60 72,000 Pool 4:$173.33 ⨯ 250 43,333$173.33 ⨯ 500 86,665 Pool 5:$2 ⨯ 5,000 10,000$2 ⨯ 5,000 10,000 Total $ 3,375,833 $ 3,624,165Units produced ÷40,000 ÷20,000Unit cost (ABC) $ 84.40 $ 181.21Unit cost (traditional) $ 87.50 $ 175.00The ABC costs are more accurate (better tracing—closer representation of actual resource consumption). This shows that the basic model was over-costed and the deluxe model undercosted when the plantwide overhead rate was used.1. Unit-level costs ($120 ⨯ 20,000) $ 2,400,000Batch-level costs ($80,000 ⨯ 20) 1,600,000Product-level costs ($80,000 ⨯ 10) 800,000Facility-level ($20 ⨯ 20,000) 400,000Total cost $ 5,200,0002. Unit-level costs ($120 ⨯ 30,000) $ 3,600,000Batch-level costs ($80,000 ⨯ 20) 1,600,000Product-level costs ($80,000 ⨯ 10) 800,000Facility-level costs 400,000Total cost $ 6,400,000The unit-based costs increase because these costs vary with the number of units produced. Because the batches and engineering orders did not change, the batch-level costs and product-level costs remain the same, behaving as fixed costs with respect to the unit-based driver. The facility-level costs are fixed costs and do not vary with any driver.3. Unit-level costs ($120 ⨯ 30,000) $ 3,600,000Batch-level costs ($80,000 ⨯ 30) 2,400,000Product-level costs ($80,000 ⨯ 12) 960,000Facility-level costs 400,000Total cost $ 7,360,000Batch-level costs increase as the number of batches changes, and the costs of engineering support change as the number of orders change. Thus, batches and orders increased, increasing the total cost of the model.4. Classifying costs by category allows their behavior to be better understood.This, in turn, creates the ability to better manage costs and make decisions.1. The total cost of care is $1,950,000 plus a $50,000 share of the cost of super-vision [(25/150) ⨯ $300,000]. The cost of supervision is computed as follows: Salary of supervisor (direct) $ 70,000Salary of secretary (direct) 22,000Capital costs (direct) 100,000Assistants (3 ⨯ 0.75 ⨯ $48,000) 108,000Total $ 300,000Thus, the cost per patient day is computed as follows:$2,000,000/10,000 = $200 per patient day(The total cost of care divided by patient days.) Notice that every maternity patient—regardless of type—would pay the daily rate of $200.2. First, the cost of the secondary activity (supervision) must be assigned to theprimary activities (various nursing care activities) that consume it (the driver is the number of nurses):Maternity nursing care assignment:(25/150) ⨯ $300,000 = $50,000Thus, the total cost of nursing care is $950,000 + $50,000 = $1,000,000.Next, calculate the activity rates for the two primary activities:Occupancy and feeding: $1,000,000/10,000 = $100 per patient dayNursing care: $1,000,000/50,000 = $20 per nursing hour。

Accounting Lag: The Obsolescence of Cost Accounting Systems
(Kaplan, 1985)
“… to learn how firms are modifying their accounting and control systems to help them manage in the new manufacturing environment, I visited a select set of innovative firms.”
ranked #8 in all time cumulative case unit sales with 1.5 M units sold?
Identifying Activity-based Costing in Use ActivityUnion Pacific
(Kaplan, 1985) (Cooper & Wiess, 1985)
Conclusion
“I had hoped to be able to document the incidence and value of innovative accounting and control systems for the new industrial competition…” “I found that changes in accounting lag far behind changes in the real production phenomena they are supposed to represent.”
(Cooper and Kaplan, 1991)
“The previous academic approach emphasized cost analysis for isolated, wellwellspecified decisions… The new approach of this book emphasizes principles of cost systems design.” design.”

Rehearsal-based Methods: A Powerful Tool for AI and Machine LearningIn the field of artificial intelligence (AI) and machine learning, the term "rehearsal-based methods" has gained increasing attention in recent years. These methods aim to address the challenges associated with limited training data and domain shifts by incorporating a form of memory or rehearsal mechanism.The basic idea behind rehearsal-based methods is to store a subset of past training data and combine it with new data to create a more diverse and representative training set. This approach can help to improve the performance of machine learning models, especially in scenarios where the available training data is limited or highly specialized.One of the most popular rehearsal-based methods is the "Lifelong Learning" approach. This approach involves creating a network architecture that can retain and reuse information from previous tasks. By storing and reusing previous knowledge, the model can adapt more quickly and effectively to new tasks, reducing the need for extensive retraining.Another important aspect of rehearsal-based methods is their ability to handle domain shifts, where the distribution of the training and test data differ significantly. By incorporating past data into the training process, these methods can help to mitigate the impact of domain shifts, improving the generalizability of machine learning models.In conclusion, rehearsal-based methods provide an effective way to address challenges in AI and machine learning, particularly when dealing with limited training data or domain shifts. By storing and reusing previous knowledge, these methods can improve model performance, reduce the need for extensive retraining, and enhance the generalizability of machine learning models. As AI and machine learning continue to develop, we can expect to see more innovations in this area, further enhancing the capabilities of these powerful methods.。

9-7
Inventory-Costing Methods
Under variable costing, fixed manufacturing overhead costs are excluded from inventoriable costs and are a cost of the period in which they are incurred. Under absorption costing, these costs are inventoriable and become expenses only when a sale occurs.

9 - 10
Variable Costing
Direct Material Inventory
Payroll Variable factory labor Variable Overhead
Work-in-Process Inventory
9 - 11
Variable Costing
Payroll Fixed factory labor Income Summary Work-in-Process Inventory

Absorption
$568,000 428,000 9,000 $131,000 46,000 $ 85,000
9 - 20
Revenues Cost of goods sold Volume variance (U) Gross margin Nonmanufacturing costs Operating income
The following data pertain to Fredonia Fixtures: Finished goods Year 1 Year 2 Total Inventory Units Beginning -02,000 -0inventory Produced 10,000 11,500 21,500 Sold 8,000 13,000 21,000 Ending inventory 2,000 500 500

Traditional versus ActivityBased Costing Systems
• Among its many products, the department produces Aldehyde (a commodity chemical used for producing plastics) and... • Phenylephrine Hydrochloride (PH), which is a specialty chemical. • A single customer uses PH in manufacturing blood-pressure medications.
Activity-Based Costing and Other Cost Management Tools Chapter 25
Refining Cost Systems
David, Matt, and Marc: Total expenses = $900 Rent and Utilities $570 Cable TV 50 High speed Internet access 40 Groceries 240 Total $900 Cost allocated = $300 per person
Product Cost Objects
Chemical A
Chemical B
Chemical C
Traditional versus ActivityBased Costing Systems Departmental
Indirect Cost Pool Activity Indirect Cost Pool Cost Allocation Base Chemical Manufacturing Department Overhead Mixing Processing Testing

特征计算英语Feature ComputationThe concept of feature computation has become increasingly important in the field of computer science and data analysis. Features, which are the measurable properties or characteristics of an object or a phenomenon, play a crucial role in various applications, such as pattern recognition, image processing, and machine learning. The process of extracting and quantifying these features is known as feature computation, and it is a fundamental step in many data-driven decision-making processes.One of the primary objectives of feature computation is to transform raw data into a more meaningful and informative representation that can be used for further analysis or decision-making. This transformation involves identifying and extracting the most relevant and discriminative features from the data, which can then be used as input to various algorithms or models. The choice of features and the way they are computed can have a significant impact on the performance and accuracy of these algorithms or models.In the context of image processing, for example, features can beused to describe the shape, texture, color, or other visual characteristics of an object or scene. These features can then be used for tasks such as object detection, image classification, or image retrieval. Similarly, in natural language processing, features can be extracted from text data to represent the semantic or syntactic properties of the text, which can be used for tasks such as sentiment analysis, text categorization, or language modeling.One of the key challenges in feature computation is the selection of the most relevant and informative features. This process, known as feature selection, can be a complex and iterative task, as the optimal set of features may depend on the specific problem or application at hand. Various techniques, such as correlation analysis, principal component analysis, or mutual information-based methods, can be used to identify and select the most relevant features from a larger set of candidate features.Another important aspect of feature computation is the way in which the features are represented and quantified. Different types of features may require different computational approaches, and the choice of the right representation can have a significant impact on the performance of the algorithms or models that use these features. For example, in image processing, features can be represented as numerical vectors, histograms, or more complex data structures, depending on the specific requirements of the application.In addition to the selection and representation of features, the computation of these features can also be a computationally intensive task, especially when dealing with large or high-dimensional datasets. Various optimization techniques, such as parallel processing, distributed computing, or hardware acceleration, can be used to improve the efficiency and scalability of feature computation algorithms.Overall, feature computation is a crucial aspect of many data-driven applications, and it requires a deep understanding of the underlying data, the specific problem at hand, and the available computational resources. By carefully selecting and computing the most relevant features, researchers and practitioners can develop more accurate and robust algorithms and models, which can lead to better decision-making and problem-solving in a wide range of domains.。

7
Time-Driven ABC
Use parameter estimates to assign indirect costs: Cost of using resource i by product j =
Capacity cost rate of resource i x Quantity of capacity of resource i used
Time-driven activity-based costing systems (TDABC or Time-Driven ABC) estimate two parameters and then assign indirect costs similar to the way direct costs are assigned
by product j
8
TDABC Profitability Report
Refer to Madison Dairy’s report, Exhibit 5-5 The results from the time-driven activity-based
costing system were quite different from the results based on the traditional cost system
Committed costs become variable via a two-st resources change either because of changes in the quantity of activities performed or because of changes in the efficiency of performing activities

RADIUSInnovative technologyThe implementation is fully solid state and based on measurements of reflected radar signals from a numberof passive transponders in the nearby area. Each reflected signal is mixed with a unique ID to separate different targets from each other. Advanced signal processing allows for simultaneous and continuous measurements to any practical number of transponders. RADius is designed for multiple users leveraging the same transponders simultaneously.Multiple sensor headsRADius can be deployed as an omni directional system utilising four sensor heads. These can be placed on suitable locations on the vessel, depending on the construction and operation. This provides full 360˚ signal acquisition as well as avoidance of blind angles, as there will be a sensor head at a receiving angle to transponders at all times, regardless of the vessel’s relative position to the RADius transponder.Signal processing will effectively remove possible interference with other transmitting devices in the same frequency band. Accurate Doppler measurements allow for rapid and reliable determination of relative velocities between the maneuvering vessel and transponders. Operational featuresRADius is capable of detecting and measuring accurate range and bearing to any transponder within the range of up to 550 metres, depending on the targets transponders. The direction from the interrogator to each transponder is accurately determined by the use of interferometric methods.Ease-of-use HMIRADius features a highly intuitive touch-ready HMI developed in close co-operation with experienced DP operators. This HMI enables the operators to assess the quality of their positioning quickly and effectively during operation. For better visibility under different light conditions, the operator can easily select between a set of colour palettes, including a well proven night display. Autodetecting transpondersSearch and identification of transponders is easilydone with the autosearch utility. Transponders are automatically detected and shown in the operator view. Wide opening anglesRADius has a vertical and horizontal opening angleof 100°. This secures stabile manoeuvring in close-by operations where the difference in height for the mounted transponder and interrogator can be considerable. Hence, it is not necessary to tilt the sensor head in any direction to obtain a signal.A variety of transpondersRetroreflective transponders are mounted on the target which is to be approached. A variety of transpondersare available, suitable for any operation that demands a robust and reliable relative positioning solution.HIGH PRECISION POSITION REFERENCE AND TRACKING SYSTEM RADius is based on radar principles and the system is developed for DP applications in need of robust and reliable relative positioning. It is a fully solid state system with low maintenance costs.PERFORMANCEDP range (depending on transponder type) Up to 550 m Range accuracy 1 0.25 m (1 σ)Angle accuracy 10.25° (1 σ)Update frequency rate 5 Hz Latency < 0.5 sec.Vertical opening angle ± 45°Horizontal opening angle ± 50°Operating frequency band 5.51 to 5.61 GHzINTERFACESRADius Processing UnitSerial ports 6 x RS-422/RS-232(isolated)Ethernet/LAN 4, 1 in front, 3 in rear USB 3, 1 in front, 2 in rear DATA OUTPUTS RADius Processing UnitMessage types PSXRAD, ABBDP,Artemis, Fanbeam BCD/M DL, N M EA VER, DDCWEIGHTS AND DIMENSIONSRADius 1002 Interrogator Unit 412 x 562 x 214 mm 8.5 kg RADius Processing Unit 88 x 485 x 357 mm 5.4 kg RADius power supply 88 x 485 x 335 mm 6.4 kg POWER SPECIFICATIONSRADius 1002 Interrogator Unit 48 V DC ±10 %, max. 70 W RADius Processing Unit 100 to 240 V AC, 50/60 Hz max. 60 W RADius power supply 110 to 240 V AC, supplies up to 4Interrogator Units1All accuracy spesifications are based on re-al-life tests conducted in the North Sea under various conditions. Operation on other locations under different conditions may produce different results.ENVIRONMENTAL SPECIFICATIONSRADius 1002 Interrogator Unit Operating temperatur range -40 °C to +55 °CStorage temperature range -25 °C to +70 °C Operating humidity 100 %Storage humidity Max. 60 %Enclosure protectionIP 66RADius Processing UnitOperating temperatur range -15 °C to +55 °CStorage temperature range 2-20 °C to +70 °C Operating humidity Max. 95 % non- condensing Storage humidity Less than 55 %Enclosure protection Front IP 42, rear IP21RADius power supply Operating temperatur range -15 °C to +55 °CStorage temperature range -20 °C to +70 °COperating humidity Max. 95 % non-condensing Storage humidity Less than 55 %Enclosure protection Front IP 42, rear IP 21MechanicalVibration, all unitsIEC 60945/EN 60945RegulatoryCompliance to Radio Equipment Directive (RED) 2014/53/EURADius TRANSPONDERSRefer to their respective datasheets for more information.2Recommended long term storage temp. between +5 °C to +35 °CSpecifications subject to change without any further notice.KONGSBERG SEATEXSwitchboard: +47 73 54 55 00Global support 24/7: +47 33 03 24 07E-mailsales:****************************.com E-mailsupport:*******************************/seatexJ u l y 2018。

摘要随着我国经济的发展和市场的成熟,竞争愈发激烈,企业要想获得和保持持久竞争优势,成本信息的有效性和相关性不可忽视。

而成本核算是企业获得成本信息最重要的手段,因此,成本核算方法的选择非常重要。

下面就我国目前采用的制造成本法与西方广泛采用的作业成本法进行比较和分析。

关键词：制造成本法，作业成本法，异同；AbstractWith the development of our national economy and the maturity of the market, the increasingly fierce competition, the enterprise wants to obtain and maintain a lasting competitive advantage, cost effectiveness and relevance of information can not be ignored. And cost accounting is the enterprise obtains the cost information of the most important means, therefore, the cost accounting method of choice is very important. Below with respect to our country current adopted manufacturing costing and activity-based costing method widely used by western countries are compared and analyzed.Key words: manufacturing cost method, activity-based costing, similarities and differences;目录摘要 (1)Abstract (1)目录 (1)一、制造成本法的核算特点 (2)1.1.核算内容 (2)1.2.核算方法 (2)1.3.核算过程 (3)二、制造成本法成本核算的弊端 (3)2.1.制造费用的核算 (3)2.2.期间费用的核算 (4)2.3.人工费用的核算............................................................................... 错误！未定义书签。

第44卷第4期Vol.44 No.4计算机工程Computer Engineering2018年4月A pril 2018•体系结构与软件技术. 文章编号：1000-3428(2018)04-0052-07 文献标志码：A 中图分类号：TP391基于邻接矩阵的业务流程间距离计算方法吴亚锋\谭文安1>2(1.南京航空航天大学计算机科学与技术学院，南京211106;2.上海第二工业大学计算机与信息工程学院，上海201209)摘要：在业务流程管理中，多数流程间距离计算方法忽略了事件日志的重要作用，并且计算效率较低。

为此，通过引人邻接矩阵提出一种新的业务流程间距离计算方法。

提取保存在各类信息管理系统中的事件日志，将其转换 为仅包含活动执行轨迹的简单事件日志。

在此基础上，通过定义活动间的紧邻关系构造活动邻接矩阵，同时借鉴 矩阵论中矩阵范数的定义，给出流程间距离的定义，并证明其满足距离度量特性。

实验结果表明，该方法能够区分 选择结构和并行结构并发现不可见任务，计算效率较高。

关键词：流程间距离;业务流程管理；事件日志；邻接矩阵；矩阵范数中文引用格式：吴亚锋，谭文安.基于邻接矩阵的业务流程间距离计算方法[J].计算机工程，2018，44(4) :52-58.英文引用格式：WU Y afeng，TAN W enan. M ethod for Calculating Distance Between Business Processes Based on Adjacency M a trix[J]. Computer Engineering ,2018 ,44(4) ：52-58.Method for Calculating Distance Between Business ProcessesBased on Adjacency MatrixWU Yafeng1,TAN Wenan1,2(1. College of Computer Science and Technology,Nanjing University of Aeronautics and Astronautics,Nanjing 211106,C hina；2. School of Computer and Information Engineering,Shanghai Second Polytechnic University,Shanghai 201209,China)【A b stra c t】In business processes, most methods for calculating the distance between business processes ignore the importance of event log. Aiming at this problem, this paper proposes a new method based on adjacency matrix. F irstly, it extracts the event log stored in the various information management system and converts them to simple event logs that contain only the execution traces of activities. T h en,it defines the immediate relationship between activities and constructs the activity adjacency matrix based on the immediate relationship of activities. Finally, based on the definition of matrix n o rm,it defines the distance between business processes. At the same tim e, it proves that the defined distance between business processes satisfies the distance metric. Experimental results show that the proposed method can distinguish the selection structure and the parallel structure and find the invisible task. It also has higher computational efficiency.【Key w o rd s】distance between processes;business process m anagem ent;event log;adjacency m atrix;m atrix normD O I：10.3969/j. issn. 1000-3428.2018.04.009〇概述随着业务流程管理技术的不断发展，企业应用 的各类信息管理系统越来越多，如人力资源管理系 统、供应链管理系统、企业资源计划系统等。

activity based costing methodActivity-Based Costing (ABC) is a cost accounting method that assigns costs to activities based on their consumption of resources, rather than allocating costs to products or services based on the volume of production or sales. ABC is a more accurate and detailed method of cost allocation, as it considers the different activities performed within an organization and the resources consumed by these activities.The main objective of ABC is to identify and allocate the indirect costs to the products or services more accurately. Indirect costs are the costs that are not directly associated with the production or sale of a product or service, such as overhead costs, utilities, and maintenance.ABC method involves the following steps:1. Identification of activities: In this step, the organization identifies all the activities performed within the company, such as production, marketing, sales, and administration.2. Classification of activities: The activities are then classified into different categories based on their similarities and characteristics. This classification helps in the allocation of costs more accurately.3. Measurement of activity cost: The cost of each activity is measured by calculating the total cost of the resources consumed by that activity, such as labor, materials, and overhead.4. Allocation of activity cost: The cost of each activity is then allocated to the products or services based on the consumption of that activity by the products orservices. This allocation is done using the cost drivers, which are the factors that influence the cost of an activity.5. Calculation of product or service cost: The total cost of each product or service is calculated by adding the allocated costs of all the activities consumed by that product or service.ABC method provides more accurate cost information, as it considers the different activities performed within an organization and the resources consumed by these activities. This information helps the management in making better decisions related to cost control, pricing, and product mix. ABC method is particularly useful for organizations with diverse product lines, complex production processes, and high overhead costs.。

首先，对于会计师来说，在这个孤立的历史成本会计和公允价值会计的设计下，他们的日常核算的做法大大简化。

会计处理将不再需要资产减值准备和公允价值了。

会计帐簿记录减值不会为历史成本会计和资产再增值，是全面落实。

根据评价，公允价值的信息将被记录在资产负债表日，并且只能在年度财务报表。

历史成本会计是更有可能被税务机关认可，从而节省了大量的纳税调整的工作量。

会计师不需要计算递延所得税费用，获利后的实线表税被公司法认可，解决了决定可获得利润分配的问题。

会计师不需要在会计账簿记录证券投资者需要的公允价值信息，相反，他们只需要列出在资产负债表日的公允价值的资料。

此外，因为在实线表中的数据具有法律的公信力，所以会计师的法律风险可以得到很好的控制。

其次，对会计处理的随意性将会减少，审计员的审查过程将大大简化。

独立审计师在审计虚线表时就不必承担相当大的审计法律风险，因为来自于公允价值信息的风险已被认定为“不合法的证据支持“。

会计师和审计师能尽快地适应这个财务报表系统,而不需要训练。

这样，他们可以节省很多时间来帮助企业提高管理效率。

调查表明，上述财务报表的设计在会计师和审计师中很受欢迎。

由于会计和审计的工作量已大幅减少，因此，审计和评估的总开支将不会超过目前的水平。

总之，从供应方和需求方的角度来看，改进后的财务报表没有增加预计，而且将加强财务报表的有用性，且不增加供给的负担。

四、结论和政策建议当前混合了陈述公允价值和历史成本的数据可以被改善。

公允价值的核心理念是使财务报表反映资产和负债的公允价值，因此我们可以从资产减去负债的公允价值来获得的净公允价值。

然而，目前的国际标准不执行这个概念，而是要设法改造部分历史成本会计，从而导致减值核算和公允价值会计混淆使用。

20世纪80年代以来，中国的会计学术研究一直是循序渐进的，现在已经引进了一种企业财务报表的混合属性模型。

通过区分财务预期的法律事实，我们可以平衡公众利益和私人利益，可以重新设计以提高管理效率为主要目标的财务报表和实施更高层次的法律制度。