摘要
作业成本计算 (ABC)提供相对准确的产品经营成本信息 ,经济增加值 (EVA)强调计量资本成本的重要性 .集成成本计算 (ICC)模型集成 ABC和 EVA指标 ,将权益和债务资本成本认定为企业的资本资源耗费 ,提出作业 -资本项目关系 (ACR)分析以解释每一作业耗用各项资本的金额 ,通过提供包含经营成本和资本成本的全面成本视野 ,以完整的成本信息提高决策的科学性和有效性 .以具体的案例说明了 ICC模型在实践中的可操作性 .最后 ,通过比较 ICC与 ABC的成本结果及对决策的影响 ,得出结论 .
Activity-Based Costing (ABC) can provide relatively accurate operating cost data,while Economic Value-added (EVA) has been used as a performance measure to emphasize on capital cost. This paper proposes that ABC should be combined with EVA to create Integrated Cost Calculating (ICC) model. In ICC model,debt and equity capital cost are identified as capital resource expenses,Activity-Capital Relationship (ACR) Analysis is used to explain and measure how activities consume different capitals. The complete and reliable cost information resulted from ICC model will be helpful for decision. Then a case has been used to illustrate the implementation procedures of ICC model. Finally,the paper concludes by comparing the results derived from ABC and ICC model.
出处
《系统工程理论与实践》
EI
CSCD
北大核心
2004年第3期33-39,共7页
Systems Engineering-Theory & Practice
基金
国家自然科学基金 (70 1 72 0 1 0
79770 0 71 )
关键词
作业成本计算
集成成本计算
决策
成本模型
activity-based costing
integrated cost calculating
decision-making
cost model
