2014年成本管理外文翻译--成本管理中唯一正确的计算方法从作业成本法的角度

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1、4400 英文单词， 2.4 万英文字符 ，中文 7700 字 文献出处： koda M, Slvikov G, Lajin D. The only correct calculation method in cost management: From activity based costing perspectiveJ. Journal of Business and Management, 2014, 3(3): 8-18. The only Correct Calculation Method in Cost Management: From Activity Based Costin

2、g Perspective Miroslav koda, Gabriela Slvikov & Daniel Lajin Abstract In late 1980s National Association of Accountants had introduced Activity-based costing a cost accounting technique which charges organizations indirect costs to the activities that cause the costs to be incurred and then distribu

3、tes costs of activities to the products that cause the activities to be performed. Activity-based costing as a management tool has proved its relevance and found its proponents among academics and managers. Introduction of the time aspect into Activity-based costing proved that it is still attractin

4、g attention and undergoing development in order to become more accurate. The paramount goal of the implementation is to prove the increased effectiveness and superiority of cost management when using Activity-based costing. It will be achieved by allocation of overhead costs to products with the int

5、ention to determine unit costs. This process of allocation will increase the reliability of cost information and improve the information base for product decisions. Moreover, we expect that this approach will more or less alter the profit margin of individual products. This kind of information is ve

6、ry useful when evaluating price-related or keep/drop decisions. Keywords: ABC model, cost management, cost driver, implementation, overhead costs, direct costs, indirect costs 1. Importance of Management Cost Accounting Management accounting is defined as a system that is concerned with the provision of information to people within the organization to help them make better decisions and improve the efficiency and the effectiveness of existing operations (Drury, 2005). Management a