[简答题]:作业成本法与作业成本管理较传统的成本会计核算方法的区别

2025-03-14 22:25:34
推荐回答(2个)
回答1:

1、成本管理的对象:传统成本管理的主要是产品;而作业成本法不仅包括产品,而且包括作业。
2、关注的重点:前者关注成本;后者关注作业。
3、职责的划分:前者一般以部门(或生产线)作为责任中心,以该部门可控成本作为对象;后者以作业及相关作业形成的价值链来划分职责,以价值链作为责任控制单元,而价值链是超越部门界限的。
4、控制标准的选择:前者以企业现实可能达到的水平作为控制标准,而且这一标准是相对稳定的,是企业现实可能达到的,而不是最高水平的标准;后者以实际作业能力(不考虑现实的低效率和技术故障、次、废品、非正常停工等因素的情况下,可能达到的最高产出水平)成本,亦即最优或理想成本作为控制标准。
5、考核对象的确定,奖惩兑现的方式:前者以是否达到该标准及达到该标准的程度作为考核依据,对部门和相关责任人兑现奖惩;后者以不断消除浪费所取得的成果和接近最优标准的程度作为业绩,实现的业绩可以用财务指标,也可用非财务指标衡量,对作业链中各种作业的执行者,即“团队”(“不是”某一部门和某一责任人)实施奖惩。
6、对待非增值成本的态度:前者忽视悲增值成本;后者高度重视非增值成本,并注重不断消除非增值成本。

回答2:

《网络收集——小熊》:你看看这遍文章吧( http://www.cma-china.org/B_ABCM20041125010.htm )

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