作业成本法弥补传统成本会计的缺陷【外文翻译】.doc

文档介绍：外文文献翻译译文原文Activity-ountingABSTRACT:ountinghasbeenonemain,widely-’(.,labor,materialandother).Asaresult,panylackstheabilitytoevaluatetheinternalefficiency,,panylackstheabilitytoevaluatetheinternalefficiency,,summarizesandreportsthespendingintocostsofactivitiesorprocessesandeventuallyassociatedtoeachproduct,serviceandcustomers.“ountingreportsthatmakemanagersreacttobybeinghappyorsad,ABC/Mdatamakesthemsmarter”[3].KEYWORDS:Accounting,budgeting,cost,estimating,forecasting,life-cycle,,,(.,laborandmaterials),,itisverydifficulttoidentifyifsuchproductorservicenisprofitableandproducedviaqualityprocessesorwithlesswastes[14].Theconceptofactivity-basedcostingandmanagement(ABC/M)wasintroducedintheUS,/Mmethodas“anapproachtosolvetheproblemsoftraditionalcostmanagementsystems;”thatis,,managementandqualityprofessionalsareunabletomakesounddecisionsormakedecisionsbasedonthemisrepresenteddata[14].Ontheotherhand,theactivity-basedcostingandmanagementapproachobjectivelyassignscostsbasedonthe“costandeffectrelationships.”Th