论文部分内容阅读
今年第五期《会计研究》上发表了李天民、杨伊勤同志“活动量基础成本计算法——介绍正确计量成本的一种新方法”一文(以下简称李文),比较系统地介绍了活动量基础成本计算法的产生背景、设计程序、适用范围和对决策的影响。我们从最近一些国外会计杂志中获悉,自从美国哈佛商学院著名会计学教授卡普兰与库珀提出这种新成本计算系统,不仅立即受到各国会计理论界的普遍关注,而且也引起了美国会计实务界的极大兴趣。各种新成本计算系统已成为当前西方国家会计界的“热门话题”之一。为此,我们愿继李文之后,再就这一新成本计算系统作些情况介绍和理论分析,其中包括我们自己的理解与认识。本文所引用的资料与数据,主要出自在英国《管理会计》杂志1989年9月刊上科林·德鲁瑞(Colin
In the fifth issue of this year’s “Accounting Research”, Li Tianmin and Yang Yiqin published the “basic method of calculating activity-based costing - a new way to introduce the correct measurement of costs” (hereinafter abbreviated as Li Wen), which systematically introduced the basics of activity volume. The background, design procedures, scope of application, and impact on the decision making of the costing method. We have learned from some recent foreign accounting journals that since Kaplan and Cooper, the famous accounting professors of the Harvard Business School of the United States, proposed this new cost calculation system, they have not only received immediate attention from the national accounting theory circles, but also caused American accounting practice. The great interest of the community. Various new cost calculation systems have become one of the “hot topics” in the accounting profession in the western countries. For this reason, we would like to follow Li Wen’s work and then make some briefings and theoretical analysis on this new costing system, including our own understanding and understanding. The data and data cited in this article are mainly from the Colin Drewry (Colin) published in the September 1989 issue of the British Journal of Management Accounting.