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背景 作业成本制度主要由美国人创造,是一种新型的成本管理工具。据记载,20世纪60年代美国通用电器公司(GE)就曾创造“作业成本分析”(Activity Cost Analysis)的方法,用来管理间接成本。“作业成本分析”完全可以看成作业成本制度的雏型,但作业成本制度在美国企业中流行起来,则是在20世纪80年代后期,此后才逐渐传播到其他国家。另据记载,作业成本制度在学术渊源上固然可以追溯到1941年美国著名会计大师科勒(Eric Kohler)在《会计论坛》上发表的文章以及1971年加州大学斯托巴斯教授出版的《作业成本计算与投入产出会计》一书,但是,作业成本制度作为专门术语正式被学术
Background The operating cost system is mainly created by Americans and is a new type of cost management tool. According to records, the United States in the 1960s General Electric Company (GE) had created “Activity Cost Analysis” (Activity Cost Analysis) approach to manage indirect costs. “ABC” can be regarded as the prototype of ABC. However, ABC was popular among American companies in the late 1980s and then spread to other countries. According to records, ABC system can be traced back to the academic origins of 1941, the famous American accounting guru Kohler (Eric Kohler) published in the “Accounting Forum” article and the 1971 University of California Professor Stoudemis published “operating costs Calculation and input-output accounting, ”a book, however, operating costs system as a formal terminology was academic