Статьи
Всего статей в данном разделе : 10
Опубликовано на портале: 21-06-2006
Katja Tornberg, Miikka Jämsen, Jari Paranko
International Journal of Production Economics.
2002.
Vol. 79.
No. 1.
P. 75-82.
The most effective way to control costs is to design them out of the products. However,
cost data is rarely available for product designers in a usable form. The aim of
this study was to investigate the possibilities of activity-based costing and the
modeling of design, purchasing and manufacturing processes in providing useful cost
information for product designers. The hypothesis was that activity-based costing
and process modeling might provide an effective tool for the evaluation of different
design options. The study was conducted in a large Finnish manufacturing company.
First, the most costly items of one product's sub-assembly were studied in order
to identify the activities needed to produce the items and to calculate their activity-based
costs. Second, the processes, in other words the activity chains, were modeled with
graphic flowcharts from product design, purchasing, and manufacturing departments.
Finally, the applicability of activity-based cost information and process models
to product designing practices was tested. The results of the study suggested that
activity-based costing and process modeling provide a good starting point in heading
toward more cost-conscious design. This way the designers learn the relationships
between the activities performed in the organization and their associated costs.
The development of a parametric cost estimation model based on activity-based costing
and process modeling provides a challenge for future research.
Опубликовано на портале: 21-06-2006
Jesper Thyssen, Poul Israelsen, Brian Jorgensen
International Journal of Production Economics.
2006.
The paper accounts for an Activity-Based Costing (ABC) analysis supporting decision-making
concerning product modularity. The ABC analysis carried out is communicated to decision-makers
by telling how much higher the variable cost of the multi-purpose module can be compared
to the average variable cost for the product-unique modules that it substitutes to
break even in total cost. The analysis provides the platform for stating three general
rules of cost efficiency of modularization, which in combination identify the highest
profit potential of product modularization. Finally the analysis points to problems
of using ABC in costing modularity, i.e. handling of R&D costs and identification
of product profitability upon an enhanced modularization.
Опубликовано на портале: 21-06-2006
M. Gupta, K. Galloway
Technovation.
2003.
Vol. 23.
No. 2.
P. 131-138.
Activity-Based Costing/Management (ABC/M) is an Information System developed in the
1980s to overcome some of the limitations of traditional cost accounting and to enhance
its usefulness to strategic decision-making. In this paper, we show how an ABC/M
system can serve as a useful information system to support effective operations decision-making
processes. We propose a conceptual framework, Operations Hexagon, to discuss the
managerial implications of an ABC/M system for various operations management decisions
related to product planning and design, quality management and control, inventory
management, capacity management and work force management. By viewing an ABC/M system
as an enabler to improve the operations decision-making, we demonstrate that these
systems enable an operations manager to enhance the quality of the decision-making
process.
Опубликовано на портале: 21-06-2006
Lyndal Drennan, Michael Kelly
Critical Perspectives on Accounting.
2002.
Vol. 13.
No. 3.
P. 311-331.
Research dealing with the implementation of system changes such as activity-based
costing (ABC) systems is founded largely on a presumption that the motivation for
the innovation is economic. The definition of success or failure then rests on the
project’s reaching a stage of implementation where the new data are used in
routine and/or unforeseen ways to improve economic efficiency. This paper presents
a view of an ABC project where complex motivations, both economic and institutional,
are identified, these held in turn by different groups within the organization as
well as external groups likely to be affected by the project. Seen in terms of its
institutional motivations, the project, documented in an internal review as a failure
because it was abandoned without using the data, can be defined as a success by at
least some of the affected groups.
Managing Costs and Cost Structure throughout the Value Chain: Research on Strategic
Cost Management [статья]
Опубликовано на портале: 21-06-2006
Shannon W. Anderson
SSRN Working Papers.
2005.
Strategic cost management is deliberate decision-making aimed at aligning the firm's
cost structure with its strategy and optimizing the enactment of the strategy. Alignment
and optimization must comprehend the full value chain and all stakeholders to ensure
long run sustainable profits for the firm. Strategic cost management takes two forms:
structural cost management, which employs tools of organizational design, product
design and process design to build a cost structure that is coherent with strategy;
and executional cost management, which employs various measurement and analysis tools
(e.g., variance analysis, analysis of cost drivers) to evaluate cost performance.
In this chapter I develop a model that relates strategic cost management to strategy
development and performance evaluation. I argue that although management accounting
research has advanced our understanding of executional cost management, other management
fields have done more to advance our understanding of structural cost management.
I review research in a variety of management fields to illustrate this point. I conclude
by proposing that management accounting researchers are uniquely qualified to create
a body of strategic cost management knowledge that unifies structural and executional
cost management.
Опубликовано на портале: 21-06-2006
Robert C. Kee
Advances in Management Accounting.
2003.
Vol. 11.
P. 59-84.
Among others, have asserted that activity-based costing (ABC) is inappropriate for
operational decision-making. In this article, ABC is modified to reflect separate
flexible and committed cost driver rates for an activity. This enables the model
to reflect the difference in the behavior of an activity’s flexible and committed
costs needed for operational planning decisions. The modified ABC facilitates determining
the resources required to produce the product mix developed from the firm’s
strategic plan and the excess capacity that will result. The modifications made to
ABC aid in determining an optimal product mix when the firm has excess capacity,
while the traditional ABC may not. Equally important, it facilitates measuring the
financial implications of the resource allocation decisions that comprise the firm’s
operational plan. As the operational plan is implemented, operational control is
used to ensure that it is performed in an efficient and effective manner. The modified
ABC enables the firm’s managers to compute the different types of deviations
that arise from using flexible and committed resources at the unit, batch, and product
levels of the firm’s operations. This aids in understanding problematic aspects
of the firm’s operations and identifying where management resources are needed
to improve operational efficiency.
Опубликовано на портале: 21-06-2006
Douglass Cagwin, Marinus J. Bouwman
Management Accounting Research.
2002.
Vol. 13.
No. 1.
P. 1-39.
This study investigates the improvement in financial performance that is associated
with the use of activity-based costing (ABC), and the conditions under which such
improvement is achieved. Internal auditors furnish information regarding company
financial performance, extent of ABC usage, and enabling conditions that have been
identified in the literature as affecting ABC efficacy. Confirmatory factor analysis
and structural equation modelling are used to investigate the relationship between
ABC and financial performance.
Results show that there indeed is a positive association between ABC and improvement
in ROI when ABC is used concurrently with other strategic initiatives, when implemented
in complex and diverse firms, when used in environments where costs are relatively
important, and when there are limited numbers of intra-company transactions. In addition,
measures of success of ABC used in prior research appear to be predictors of improvement
in financial performance.
Опубликовано на портале: 24-06-2004
С. П. Кузнецова
Университетское управление.
1999.
№ 1(8).
С. 24-29.
Экономические и политические условия в стране, сложившиеся к концу 1990-х гг., таковы,
что государство оказывается несостоятельным для обеспечения сферы образования ресурсами,
необходимыми для ее нормального функционирования и развития. Приходится отметить,
что для высшей
школы государство зачастую не в состоянии обеспечить и самые
скромные потребности, ограничиваясь выплатами по заработной плате и стипендиям, уровень
которых также нельзя признать достаточным. В силу этих причин, пользуясь предоставленной
образовательным учреждениям определенной свободой в плане самостоятельного финансового
обеспечения, вузы ведут активный поиск дополнительных источников финансирования.
Практика привлечения внебюджетных средств учебными заведениями достаточно развита
в мире и признается нормой для образовательной сферы.
В статье предложена методики расчета арендной платы для высших учебных заведений,
расчета стоимости содержания помещений вуза, сформулированы основные критерии и условия
учета при введении единого порядка расчета арендной платы.
Опубликовано на портале: 04-11-2003
Лариса Николаевна Булгакова
Финансовый менеджмент.
2001.
№ 4.
Анализируются вопросы операционного левериджа. Подробно рассматривается влияние
увеличения объема производства и реализации товарной продукции на прибыль предприятия.
Содержатся конкретные расчеты, показывающие практическую значимость
предлагаемых расчетов.
Политика платы за обучение в сравнительной перспективе: теоретические и политические
обоснования [статья]
Опубликовано на портале: 15-06-2005
Pamela Nikols Marcucci, Donald Bruce Johnstone
Университетское управление.
2004.
№ 3(31).
С. 81-88.
Определение стоимости обучения вузами является критическим компонентом в любой стратегии
разделения затрат. Все больше и больше стран обращаются к разделению затрат, чтобы
обеспечить растущий спрос на высшее образование и компенсировать снижение государственных
инвестиций. Главной проблемой политики платного образования является распределение
стоимости обучения между студентами (и их семьями) и государством или налогоплательщиком;
а также гарантия того, что введение платы за обучение не скажется отрицательно на
студентах из более низких социально-экономических слоев общества. Таким образом,
политика платного образования является очень важной, как в отношении стоимости обучения,
так и в отношении его доступности и социального равенства студентов. В данной работе
будет рассмотрена плата за обучение в международной сравнительной перспективе в контексте
финансов, идеологии и политики.
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