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论文作者:www.51lunwen.org论文属性:短文 essay登出时间:2014-09-15编辑:felicia点击率:11113
论文字数:3720论文编号:org201409150040257349语种:英语 English地区:英国价格:免费论文
关键词:战略管理成本核算定价决策strategic management problemPricing decision
摘要:留学英国,会计学论文怎么写?这是很多留学英国的学生经常会问的问题。本文以战略性管理会计为例,为大家分析了战略管理的相关问题,并探讨了提高公司整体利润的方法,为大家提供了一个值得借鉴的留学范文。
4.1 The advantages of activity based costing method
The application of activity-based costing broadens the scope of cost calculation. In allocation, it puts the distribution of a single standard’s foundation into many standards distribution according to cost drivers, rules out the influence on cost calculation which because it is not reasonable and improves transparency and accuracy of cost (Armstrong, 2002). Therefore, enterprise managers prefer to use an activity-based costing method to provide cost information. But with the deepening application of the activity-based costing method, the drawbacks have also appeared one by one (Kaplan and Anderson, 2004).
Firstly, the cost information reflected is more accurate. The traditional cost calculation method provides the relevant information of the final product, because of general sex of manufacturing cost calculation, when manufacturing cost has a large share of product cost, the available value of cost information is relatively poor (Broad, Crowther, 2001). However, the activity-based costing method widened the scope of cost calculation, not only provides the product cost, but also provides operation cost and information of agent cost and provides value material for cost control and related decision. In addition, activity-based costing method also can reflect the tracking dynamic cost management category for all of activities (Cardinaels, Roodhooft and Warlop, 2004).
Secondly, it is urgent to improve the competitive strength. The traditional cost management mode only pays attention to cost management of start and process of production, ignoring the cost management of development and design before putting into production. However, this behavior is more and more difficult to adapt to the need of economic development of contemporary society and greatly hinders the improvement of enterprise commodity market competition capability. Activity-based costing method can well adapt to modern enterprise’s development which is needed in the fierce market competition. It requires pays special attention to product design, research and development and quality cost management (Cropper and Cook, 2000) from the beginning. Then you needs to strive to according to principle unifing the technical and economic, scientifically and reasonably allocates relatively limited enterprise resources and constantly improves product’s design, process design and the structure of enterprise’s value chain so as to improve enterprise’s competition ability in commodity market (Cinquini and Mitchell, 2005).
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