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会计代写|中级管理会计代写Intermediate Management Accounting代考|ABC and the traditional approach compared
The traditional absorption costing approach and the $\mathrm{ABC}$ approach have certain points in common. Both approaches adopt a two-stage allocation process for assigning overhead costs. With the traditional approach, overhead costs are first assigned to product cost centres. The cosls accumulaled in each cosl centre are therl charged to unils of oulpul using an uverhead recovery rate. With the $\mathrm{ABC}$ approach, overhead costs are first assigned to cost pools. The costs accumulated are then charged to units of output using the cost driver rate for each activity.
At the first stage of allocation, the cost centre in traditional absorption costing and the cost pool in $\mathrm{ABC}$ fulfil similar roles. Both provide a location for assigning overhead costs. However, a cost centre is usually based around a department (see Example 4.5) whereas a cost pool is based around an activity (see Examples $5.1$ and 5.2). At the second stage, overhead recovery rates and cost driver rates also fulfil similar roles. Both provide a means of assigning overhead costs to units of output. The two differ, however, in the approach adopted.
We saw in Chapter 4 that overhead recovery rates are typically based on machine hours or, more usually, on direct labour hours. With the traditional approach, it may be appropriate to assign some overhead costs to products using these bases. The cost of running machines (electrical power, oil and so on) will normally vary according to the number of machine hours. Similarly, the cost of supervision may vary according to the number of direct labour hours. Many overhead costs within a modern manufacturing environment, however, do not vary on the basis of either machine hours or direct labour hours. Traditional absorption costing does not recognise this fact whereas $A B C$ does.
会计代写|中级管理会计代写Intermediate Management Accounting代考|Benefits and costs of ABC
By adopting a more enquiring approach to assigning overheads, $A B C$ can provide a more accurate cost figure for each unit of output. This may prove invaluable when assessing product profitability and when making pricing and product mix decisions. ABC can also help managers to improve their understanding of business operations. This, in turn, should help them find ways of improving performance and cutting costs.
Despite its apparent advantages, critics point out that ABC can be a costly exercise. Setting up the costing system, as well as updating it, can consume a great deal of resources. Running an $\mathrm{ABC}$ system can also be complex and time-consuming, particularly where business operations involve a large number of activities and cost drivers. Management reports generated from a complex $A B C$ costing system are also likely to be complex. If managers find these reports difficult to understand, the potential benefits of employing $\mathrm{ABC}$ may never be realised.
Where products or services have similar levels of output involving similar activities and processes, or where overheads form a relatively low proportion of the total costs, the more accurate measurements provided by $\mathrm{ABC}$ are unlikely to lead to strikingly different outcomes from those obtained under the traditional approach. Thus, opportunities for better pricing, planning and cost control may be few. In such situations, switching to an ABC system would be difficult to justify.
Measurement and tracing problems may arise with ABC. Not all costs can be easily traced to a particular activity. Nevertheless, all activity costs have to be assigned to one cost pool or another. To ensure that all these costs are taken into account, some may be assigned to cost pools on an arbitrary basis. Poor quality data on activity costs may also lead to arbitrary cost assignments. A final issue is that the relationship between activity costs and their cost drivers may be difficult to determine. Identifying a cause-and-effect relationship can be difficult where activity costs are fixed and do not change with changes in operating activities. As a result of these difficulties, cost information derived from an $\mathrm{ABC}$ system may prove to be based on almost as much arbitrariness as is the case with information derived from a traditional approach.
Finally, $\mathrm{ABC}$ is criticised for the same reason that traditional full costing is criticised – it does not provide relevant information for decision making.
管理会计代考
会计代写|中级管理会计代写Intermediate Management Accounting代考|ABC and the traditional approach compared
传统的吸收成本法和一个乙C方法有一定的共同点。两种方法都采用两阶段分配过程来分配间接费用。使用传统方法，间接成本首先分配给产品成本中心。累积在每个 cosl 中心的 cosl 使用最高回收率计入 oulpul 单位。随着一个乙C方法，间接费用首先被分配到成本池。然后使用每项活动的成本动因率将累计成本计入产出单位。
在分配的第一阶段，传统吸收成本法中的成本中心和成本池一个乙C履行类似的角色。两者都提供了分配间接费用成本的位置。但是，成本中心通常以部门为基础（请参见示例 4.5），而成本池则以活动为基础（请参见示例5.1和 5.2)。在第二阶段，间接费用回收率和成本动因率也起到类似的作用。两者都提供了一种将间接费用成本分配给产出单位的方法。然而，两者在采用的方法上有所不同。
我们在第 4 章中看到，间接费用回收率通常基于机器工时，或者更常见的是基于直接人工工时。使用传统方法，将一些间接成本分配给使用这些基础的产品可能是合适的。运行机器的成本（电力、油等）通常会根据机器小时数而有所不同。同样，监督成本可能会根据直接工时的数量而有所不同。然而，现代制造环境中的许多间接成本不会因机器工时或直接人工工时而有所不同。传统的吸收成本法不承认这一事实，而一个乙C做。
会计代写|中级管理会计代写Intermediate Management Accounting代考|Benefits and costs of ABC
通过采用更具探究性的方法来分配间接费用，一个乙C可以为每个产出单位提供更准确的成本数字。在评估产品盈利能力以及做出定价和产品组合决策时，这可能证明是无价的。ABC还可以帮助管理者提高对业务运营的理解。反过来，这应该有助于他们找到提高性能和降低成本的方法。
尽管有明显的优势，但批评者指出，ABC 可能是一项代价高昂的活动。设置成本核算系统以及对其进行更新会消耗大量资源。运行一个一个乙C系统也可能复杂且耗时，尤其是在业务运营涉及大量活动和成本驱动因素的情况下。从综合体生成的管理报告一个乙C成本核算系统也可能很复杂。如果管理人员发现这些报告难以理解，那么聘用员工的潜在好处一个乙C可能永远不会实现。
如果产品或服务具有相似的产出水平，涉及相似的活动和流程，或者间接费用在总成本中的比例相对较低，则由一个乙C不太可能导致与传统方法获得的结果截然不同的结果。因此，更好的定价、计划和成本控制的机会可能很少。在这种情况下，切换到 ABC 系统将很难证明是合理的。
ABC 可能会出现测量和跟踪问题。并非所有成本都可以轻松追溯到特定活动。然而，所有活动成本都必须分配到一个或另一个成本池。为确保将所有这些成本考虑在内，一些成本可能会被任意分配到成本池中。低质量的活动成本数据也可能导致任意成本分配。最后一个问题是活动成本与其成本驱动因素之间的关系可能难以确定。在活动成本固定且不随运营活动变化而变化的情况下，识别因果关系可能很困难。由于这些困难，成本信息来源于一个乙C系统可能被证明是基于几乎与从传统方法获得的信息一样多的任意性。
最后，一个乙C受到批评的原因与传统的全成本法受到批评的原因相同——它没有为决策提供相关信息。
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