基于部门作业成本法的盈利和成本预算分析  

Profit Analysis and Cost Budget Analysis Based on DABC

作　　者：朱霞[1] 曾繁荣[1] 

机构地区：[1]桂林电子工业学院管理系,广西桂林541004

出　　处：《桂林电子工业学院学报》2004年第5期83-87,共5页Journal of Guilin Institute of Electronic Technology

摘　　要：传统成本法容易造成产品成本信息失真,不利于盈利分析和预算分析;而作业成本法(ABC)不能反映部门成本信息,无法满足企业对部门管理的需要,由此提出一种改进的作业成本法——部门作业成本法(DABC)。部门作业成本法把单独的流程观与现行的部门作业观结合在一起构成作业链,能为部门提供详细的作业成本计算数据,是一种有效的成本计算和成本管理方法。通过在轮胎机制造厂实施部门作业成本法,验证了如下结论:部门作业成本法比传统成本法能提供更准确的产品生产成本信息;能实现全过程的成本管理和部门成本管理;更利于盈利分析;成本预算更准确。In this paper, a new differential ABC method used in profit analysis and cost budget analysis is proposed. It can overcome the faults of the conventional costing and ABC, namely the inaccuracy of the analysis for the users and the low efficiency for the department management. DABC goes into the center of enterprise management on the activity level, then takes activity as the starting point of management, and focuses on optimizing activity chain and value chain. DABC not only provides a new kind of thinking from a different aspect to comprehend the process of producing and operating for enterprises, but also has a hugely practical significance in profit analysis, cost budget analysis, optimizing decision-making in the process of producing and operating, and finally upgrading competence of enterprises.

关 键 词：部门作业成本法(DABC) 传统成本法 盈利分析 成本预算分析 

分 类 号：F253.7[经济管理—国民经济]