GPK与ABC耦合成本管理系统研究
摘要
由于企业经营环境越来越复杂和多变,企业需要一套能及时准确反映这些变化的成本管理系统。学术界在过去的二十多年来一直将其研究重点放在了美国作业成本法ABC上,很少有人关注德国成本会计GPK。但是随着时间推移,ABC在应用过程中暴露了各种弊端;而GPK已在德国企业中成功实施了几十年,显示出顽强的生命力。在此背景之下,本文通过对德国典范会计方法GPK和美国作业成本法ABC的研究,结合二者有益之处,形成耦合的成本管理系统。目的在于引进国外先进成本方法的同时,加强适合我国国情的成本管理方法的研究,不断提高我国的成本管理水平,旨在探索出一套有益于我国成本管理实务的新做法。本文共分为六部分,其中:
第一部分是引言,说明了本文的研究背景、研究意义和国内外文献回顾。
第二部分是GPK的基本理论,首先从德国的会计制度和会计环境谈起,对GPK的相关概念和实务流程进行了介绍,最后分析了GPK成功推广的原因。
第三部分简单介绍了ABC的基本理论。
第四部分是GPK和ABC的耦合成本管理系统研究,也是本章的重点。在GAK和ABC比较分析的基础上,以GPK现有的预算和成本绩效管理系统为基础,把ABC作为补充工具与其耦合,构建出一个短期与长期决策相结合,纵向与横向绩效管理相结合的新型且具有可操作性的成本管理系统,目的是解决GPK对非单位层次作业成本处理模糊、ABC对企业预算和绩效考核薄弱等问题,旨在探索出一套有益于我国成本管理实务的新做法。
第五部分是对耦合系统的应用分析,对这个耦合系统应用的先决条件、实施应用的影响以及推广时应注意的问题进行了研究。
第六部分讨论了耦合系统对我国成本管理会计的一些启示。
Since the situation facing enterprises is becoming more complex and changeable, a new system which can reflect the changed situation is needed. However, academician focused on the study of American ABC, rather than Germany GPK in the past twenty years.And many defects have been shown when applying ABC in practice gradually. But GPK has been used practically for several decades, and show a powerful ability.
With regard to above, this article studied GPK and ABC, combine the two's advantages to couple a new cost management system which is suitable for Chinese practice, by introducing modern methods abroad and improving cost management continuously. Six parts were exhibited as following:
Chapter One discussed the research background, meaning,and reviewed former materials home and abroad.
Chapter Two illustrated the fundamental principles of GPK, starting from the accounting institution and circumstance of German, then analysing relevant concepts and how to perform it and why it is can be implemented successfully.
Fundamental principles of ABC is shown in Chapter Three simply.
Chapter Four is a crucial part, comparing ABC and GPK and regarding ABC as a complementary method to couple the two to establish a new cost system based on the existing budget and performance evaluation system of GPK, which is easer to be applied because of both short-term and long-term decision consideration, both parallel and vertical performance evaluation. The new system can allocate nonunit level cost accurately, strengthen the budget and performance evaluation system.
Chapter Five analysed the precondition and affluence of GPK and what should be considered when applying.
What lessons we can draw from the coupling system for our country are shown in Chapter Six.
第一部分是引言,说明了本文的研究背景、研究意义和国内外文献回顾。
第二部分是GPK的基本理论,首先从德国的会计制度和会计环境谈起,对GPK的相关概念和实务流程进行了介绍,最后分析了GPK成功推广的原因。
第三部分简单介绍了ABC的基本理论。
第四部分是GPK和ABC的耦合成本管理系统研究,也是本章的重点。在GAK和ABC比较分析的基础上,以GPK现有的预算和成本绩效管理系统为基础,把ABC作为补充工具与其耦合,构建出一个短期与长期决策相结合,纵向与横向绩效管理相结合的新型且具有可操作性的成本管理系统,目的是解决GPK对非单位层次作业成本处理模糊、ABC对企业预算和绩效考核薄弱等问题,旨在探索出一套有益于我国成本管理实务的新做法。
第五部分是对耦合系统的应用分析,对这个耦合系统应用的先决条件、实施应用的影响以及推广时应注意的问题进行了研究。
第六部分讨论了耦合系统对我国成本管理会计的一些启示。
Since the situation facing enterprises is becoming more complex and changeable, a new system which can reflect the changed situation is needed. However, academician focused on the study of American ABC, rather than Germany GPK in the past twenty years.And many defects have been shown when applying ABC in practice gradually. But GPK has been used practically for several decades, and show a powerful ability.
With regard to above, this article studied GPK and ABC, combine the two's advantages to couple a new cost management system which is suitable for Chinese practice, by introducing modern methods abroad and improving cost management continuously. Six parts were exhibited as following:
Chapter One discussed the research background, meaning,and reviewed former materials home and abroad.
Chapter Two illustrated the fundamental principles of GPK, starting from the accounting institution and circumstance of German, then analysing relevant concepts and how to perform it and why it is can be implemented successfully.
Fundamental principles of ABC is shown in Chapter Three simply.
Chapter Four is a crucial part, comparing ABC and GPK and regarding ABC as a complementary method to couple the two to establish a new cost system based on the existing budget and performance evaluation system of GPK, which is easer to be applied because of both short-term and long-term decision consideration, both parallel and vertical performance evaluation. The new system can allocate nonunit level cost accurately, strengthen the budget and performance evaluation system.
Chapter Five analysed the precondition and affluence of GPK and what should be considered when applying.
What lessons we can draw from the coupling system for our country are shown in Chapter Six.
引文
[1]1948年他在汉诺威建立了一个独立的咨询公司,接下来发展到雇用2000多名咨询人员,在1985年被Saarbruecken大学赠予荣誉博士学位,1992年去世。
[2]此书题为Flexible Plankostenrechnung und Deckungsbeitragsrechnung.第15版在2005年出版,可惜无英语版本。
[3]譬如一般动力中心(同时供应水、电、气)在GPK下必须划分成作业性质相似的供电、供水和供气三个成本中心。
[4]产出(output),并不是企业的最终产量,比如说供电车间的产出是电量,质检中心的产出是质检的次数,机加工中心的产出是机器工时。
[5]例如企业中各个机加工中心(基本生产部门)会首先确定各自每年需要的检验次数,然后质检中心(辅助部门)会根据汇总的检验次数来制定年度预算。
[1]Paul A.Sharman.Lessons from German Cost Accounting[J].Strategic Finance,2004,12(1).
[2]Paul A.Sharman.Bring on German Costing Accounting.Strategic Finance[J],2003,5(6).
[3]Paul A.Sharman.The Case for Management Accounting.Strategic Finance[J],2003,7(4).
[4]Robert S.Kaplan.Advanced Management Accounting[M].3th edition,1998.
[5]Robert Kaplan,Robin Cooper.Cost and Effect[M].Harvard Business School Press,1998.
[6]Gunter Friedl.Combining ABC with German Cost Accounting[J].Strategic Finance,2005,(12).
[7]Kip Krumwiede,Augustin Suessmair.Factors affecting the adoption,infusion,perceived success of German costing accounting method[R].Chicago:Management Accounting Section,2006.
[8]Kip Krumwiede,Augustin Suessmair.Getting Down to Specifics on RCA[J].Strategic Finance,2007,8(3).
[9]Kip Krumwiede,Augustin Suessmair,Jason MacDonald.An Exploratory Study of the Factors Affecting the Implementation Success of German Cost Accounting Methods[R].California;Management Accounting Section Midyear Meeting,2008.
[10]Anton van der Merwe.Chapter Zero in Perspective[J].Management Accounting Quarterly,Winter 2004.
[11]B.Douglas Clinto,Sally A.Webber.RCA at Clopay[J].Strategic Finance,2004,(10).
[12]David E.Keys.German vs.U.S.Cost Management Management Accounting.Quarterly[J],Fall 1999.
[13]Stephen Offenbacker.Marginal Costing as a Management Accounting Tool[J].Management Accounting Quarterly,Winter 2004.
[14]Weber J.Learning from German History[J].Journal of Cost Management,2001.
[15]郭道扬.论两大法系的会计法律制度体系[J].北京:会计研究,2002,(1).
[16]田中禾,周学园.德国成本会计的标准做法—GPK[J].北京:经济管理,2008,(1).
[17]田中禾,王起闻,周学园.ABC与GPK比较及其二者耦合性研究[J].哈尔滨:商业研究,2009,(3).
[18]杨继良.弹性边际成本法的强盛生命力—德国成本会计概述[J].武汉:财会通讯,2005,(3).
[19]杨继良,徐佩玲.议管理会计的应用[J].北京:会计研究,1997,(12).
[20]潘飞.管理会计[M].上海财经大学出版社,2002.
[21]冯巧根.成本会计创新和资源消耗会计[J].北京:会计研究,2006,(12).
[22]冯巧根.成本会计发展的新趋势;资源消耗会计[J].太原:会计之友,2007,(5).
[23]杨继良.成本会计的新方法—资源消耗会计[J].武汉:财会通讯,2005,(4).
[24]白明.成本管理系统的创新资源消耗会计[J].北京:会计研究,2007,(6).
[25]杨松令.德国成本会计制度的特征及其启示[J].厦门:厦门大学2005第五届会计与财务问题国际研讨会—当代管理会计新发展.
[26]董世才.德国弹性边际成本法评价[J].武汉:财会月刊,2007,(10).
[27](美)H.托马斯·约翰逊,(美)罗伯特·S·卡普兰.管理会计兴衰史:相关性遗失[M].北京:中国财政经济出版社,1992.
[28]任永平.德国会计信息披露规范及其对我国的启示[J].北京:会计研究,2003,(10).
[29]任永平.中德财务会计比较研究[M].大连:东北财经大学出版社,2001.
[30]吴康毓.试论德国的会计规范体系及会计准则管理体系[J].上海:上海企业,2006,(5).
[31]薛祖云,刘金星,韩晓明.德国会计环境与模式对中国会计变革的启示[J].太原:山西财经大学学报,2003,(8).
[32]陈信元.德国会计简介[J].北京:会计研究,1995,(12).
[33]寇德广.德国会计法规[J].北京:会计研究,1998,(11).
[34]夏冬临.欧洲的会计环境及其特点[J].北京:会计研究,1995,(12).
[35]王松年.比较国际会计研究—德国会计[J].上海:上海会计,2000,(5).
[36]丁金斌.作业成本法为何难以实施[J].财会月刊,2005,(4).
[37]王建礼.谈作业成本法在我国的应用障碍[J].太原:财会月刊,2007,(7).
[38]赵悦.作业成本法在我国的应用现状[J].武汉:合作经济与科技,2006,(9).
[39]杨继良.国外作业成本法推行情况的调查综述[J]北京:会计研究,2005,(7).
[40]于增彪.流程观下的作业成本制度[J]北京:新理财 2003,(6).
[2]此书题为Flexible Plankostenrechnung und Deckungsbeitragsrechnung.第15版在2005年出版,可惜无英语版本。
[3]譬如一般动力中心(同时供应水、电、气)在GPK下必须划分成作业性质相似的供电、供水和供气三个成本中心。
[4]产出(output),并不是企业的最终产量,比如说供电车间的产出是电量,质检中心的产出是质检的次数,机加工中心的产出是机器工时。
[5]例如企业中各个机加工中心(基本生产部门)会首先确定各自每年需要的检验次数,然后质检中心(辅助部门)会根据汇总的检验次数来制定年度预算。
[1]Paul A.Sharman.Lessons from German Cost Accounting[J].Strategic Finance,2004,12(1).
[2]Paul A.Sharman.Bring on German Costing Accounting.Strategic Finance[J],2003,5(6).
[3]Paul A.Sharman.The Case for Management Accounting.Strategic Finance[J],2003,7(4).
[4]Robert S.Kaplan.Advanced Management Accounting[M].3th edition,1998.
[5]Robert Kaplan,Robin Cooper.Cost and Effect[M].Harvard Business School Press,1998.
[6]Gunter Friedl.Combining ABC with German Cost Accounting[J].Strategic Finance,2005,(12).
[7]Kip Krumwiede,Augustin Suessmair.Factors affecting the adoption,infusion,perceived success of German costing accounting method[R].Chicago:Management Accounting Section,2006.
[8]Kip Krumwiede,Augustin Suessmair.Getting Down to Specifics on RCA[J].Strategic Finance,2007,8(3).
[9]Kip Krumwiede,Augustin Suessmair,Jason MacDonald.An Exploratory Study of the Factors Affecting the Implementation Success of German Cost Accounting Methods[R].California;Management Accounting Section Midyear Meeting,2008.
[10]Anton van der Merwe.Chapter Zero in Perspective[J].Management Accounting Quarterly,Winter 2004.
[11]B.Douglas Clinto,Sally A.Webber.RCA at Clopay[J].Strategic Finance,2004,(10).
[12]David E.Keys.German vs.U.S.Cost Management Management Accounting.Quarterly[J],Fall 1999.
[13]Stephen Offenbacker.Marginal Costing as a Management Accounting Tool[J].Management Accounting Quarterly,Winter 2004.
[14]Weber J.Learning from German History[J].Journal of Cost Management,2001.
[15]郭道扬.论两大法系的会计法律制度体系[J].北京:会计研究,2002,(1).
[16]田中禾,周学园.德国成本会计的标准做法—GPK[J].北京:经济管理,2008,(1).
[17]田中禾,王起闻,周学园.ABC与GPK比较及其二者耦合性研究[J].哈尔滨:商业研究,2009,(3).
[18]杨继良.弹性边际成本法的强盛生命力—德国成本会计概述[J].武汉:财会通讯,2005,(3).
[19]杨继良,徐佩玲.议管理会计的应用[J].北京:会计研究,1997,(12).
[20]潘飞.管理会计[M].上海财经大学出版社,2002.
[21]冯巧根.成本会计创新和资源消耗会计[J].北京:会计研究,2006,(12).
[22]冯巧根.成本会计发展的新趋势;资源消耗会计[J].太原:会计之友,2007,(5).
[23]杨继良.成本会计的新方法—资源消耗会计[J].武汉:财会通讯,2005,(4).
[24]白明.成本管理系统的创新资源消耗会计[J].北京:会计研究,2007,(6).
[25]杨松令.德国成本会计制度的特征及其启示[J].厦门:厦门大学2005第五届会计与财务问题国际研讨会—当代管理会计新发展.
[26]董世才.德国弹性边际成本法评价[J].武汉:财会月刊,2007,(10).
[27](美)H.托马斯·约翰逊,(美)罗伯特·S·卡普兰.管理会计兴衰史:相关性遗失[M].北京:中国财政经济出版社,1992.
[28]任永平.德国会计信息披露规范及其对我国的启示[J].北京:会计研究,2003,(10).
[29]任永平.中德财务会计比较研究[M].大连:东北财经大学出版社,2001.
[30]吴康毓.试论德国的会计规范体系及会计准则管理体系[J].上海:上海企业,2006,(5).
[31]薛祖云,刘金星,韩晓明.德国会计环境与模式对中国会计变革的启示[J].太原:山西财经大学学报,2003,(8).
[32]陈信元.德国会计简介[J].北京:会计研究,1995,(12).
[33]寇德广.德国会计法规[J].北京:会计研究,1998,(11).
[34]夏冬临.欧洲的会计环境及其特点[J].北京:会计研究,1995,(12).
[35]王松年.比较国际会计研究—德国会计[J].上海:上海会计,2000,(5).
[36]丁金斌.作业成本法为何难以实施[J].财会月刊,2005,(4).
[37]王建礼.谈作业成本法在我国的应用障碍[J].太原:财会月刊,2007,(7).
[38]赵悦.作业成本法在我国的应用现状[J].武汉:合作经济与科技,2006,(9).
[39]杨继良.国外作业成本法推行情况的调查综述[J]北京:会计研究,2005,(7).
[40]于增彪.流程观下的作业成本制度[J]北京:新理财 2003,(6).