Accounting Essay 代写 作业成本法是一种成本核算概念
According to the Burch (1994), he stated that measuring the cost and the performance of cost object and activity is a method of the activity-based costing. He claim that cost object for instance jobs, project, customer, service, product that management are trying to cost is the idea behind the activity-based costing. Resource driver and activity driver respectively measure the consumption of resource and consumption of activity. In addition, he also claim that activity-based costing try to define what is driving costs and charge a cost object for only overhead it actually consume.
According to the Jamaliah Abdul Majid and Maliah Sulaiman (2008), they stated that activity-based costing is a multipurpose tool. For instance,it can use in customer profitability analyses (Bellis-Jones, 1989), cost reduction (Brimson, 1991), cost modeling (Cooper, 1994), product-range decisions (Johnson and Kaplan, 1987) and budgeting (Kaplan, 1994). Activity-based costing system appoints costs to cost objects such as products and services and calculates the costs of personal activities on the fundamental of the activities engage to produce each product or services.
On another view, activity-based costing is a cost accounting concept based on the premise that products require an organization to perform activities and that those activities require an organization to incur costs. The systems are designed so that any costs that cannot be attributed directly to a product and flow into the activities that make them necessary. The cost of each activity then flows to the products that enable the activity necessary based on their respective consumption of that activity (Hicks,1992).
According to the Activity-based costing (ABC) is an approach for allocating overhead costs. Besides that, activity-based costing is a powerful tool for industrial marketing decision makers because activity-based costing has appear over the past 20 years
An earlier article (Stevenson et al., 1993) introduces ABC and discusses general uses of ABC in industrial marketing decision making with particular emphasis on the impact of ABC on profitability measures.(John C. Lere,2000) Activity-based costing (ABC) is a system measure the cost of activities and provided useful, timely and accurate information to the related management.
Section 2: Background Research
According to Robert Kaplan and Robin Cooper, activity based costing (ABC) as a was first introduced in 1987 that published in the book titled "Accounting and Management: A Field Study Perspective."They focused on manufacturing environments where increasing technology and productivity improvements have decreased the percentage of costs represented by direct labor and materials. In 1990, the ABC was fist expanded.Besides that,they stated that financial institutions also have different product sets which have created chances for cross-product subsidies. In the end,they concluded that it could be used to more precisely in allocating costs.
Besides that , some changes had undergone in banking industry in terms of its sensitivity to staffing levels and related productivity during the past five years. The industry would be searching for ways to more accurately allocate such costs to products and customers because personnel expenses is the biggest part of non-interest expense in financial institutions . Activity based costing can be a useful tool to making decisions for allocating the costs.
For the manufacturing sector, according to the Dr.P.Chellasamy, he stated that the concepts of ABC were developed of the United States during the 1970s and 1980s.According to Jesper Thyssen, he stated that the origin of ABC dates back to 1983-1984 (Kaplan 1983; 1984a,b; 1985a,b; 1986) although the term "Activity-Based Costing" was not coined yet. The origin grew out of dissatisfaction with dominating costing procedures at the time, variable costing and traditional full costing, which were argued to be obsolete in modern manufacturing environment. In 1987-1992, Robin Cooper and Robert S. Kaplan also ventured into a series of "innovative actions research cycles" (Kaplan 1998) when the ABC was developed.