作业资源利用模型在企业战术性决策中应用研究
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摘要
成本是企业获得各项作业资源的支出。企业战略性资源配置时一般假设所需要的作业能力数量与作业有效实施水平相一致,而事实上,"成块"取得的约束性资源可能存在较多利用不充分的状况。作业资源利用模型是基于作业成本的性态评估企业资源,特别是约束性资源与决策的相关性,进而对其影响进行一个更全面的相关成本分析,可以有效地减少传统的短期经营决策系统简单地将其作为决策无关成本带来的决策失误。
Cost is the expenditure of the enterprise to obtain various operational resources. It is usually assumed that the required amount of operational capability is consistent with the level of effective implementation of the operation. However, in fact, there may be many binding resources obtained by"blocking" which are utilized insufficiently. Applying the operational resource utilization model to distinguish the behavior of various operating costs and evaluate its relevance to decision making can conduct a more comprehensive analysis of the costs related to short-term business decisions for the purpose of modifying the information error in traditional cost accounting and hence reducing decision errors.
Cost is the expenditure of the enterprise to obtain various operational resources. It is usually assumed that the required amount of operational capability is consistent with the level of effective implementation of the operation. However, in fact, there may be many binding resources obtained by"blocking" which are utilized insufficiently. Applying the operational resource utilization model to distinguish the behavior of various operating costs and evaluate its relevance to decision making can conduct a more comprehensive analysis of the costs related to short-term business decisions for the purpose of modifying the information error in traditional cost accounting and hence reducing decision errors.
引文
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[3]马元驹,韩岚岚,葛欣.基于成本习性的成本估计和成本预测方法研究[J].商学研究,2017(2):88-94.
[4]宋雪,张德勇.运用成本动因分析提升制造费用管理水平[J].财务与会计,2017(14):40-31.
[5]李晓霞.新时期作业成本法给企业成本管理带来的革命性变化[J].商场现代化,2015(4):78-81.
[6]丁红梅.关于作业成本法在成本管理中应用的探究[J].财经界(学术版),2016(12):41.
[7]袁跃华,潘玉香,朱秋田.基于ABC/ABM的资源耗用模型在制造企业短期经营决策中的应用[J].财会月刊,2016(34):39-43.
[8]刘倩如.成本性态浅析[J].时代金融,2016(5):254-255.
[9][美]唐·汉森,玛利安娜·莫文.成本管理基础[M].曹玉珊译.大连:东北财经大学出版社,2014:455-479.
[10][美]杰罗尔德·L.齐默尔曼.决策与控制会计[M].陈晖丽,刘峰译.大连:东北财经大学出版社,2012:572-596.