文档介绍：原文Applicationofactivity-OUNTINGMETHODSIntheearly1960s,ountingsystemsdonotexaminecostofworkactivities(transactions),uratelyrevealthetruecostofproducts(Drucker55-56).Hisconcern:,urateproductandservicecostdata(JohnsonandKaplan1-3).ountingpracticesandsystemsprovide"ountinginformation[that]istoolate,tooaggregatedandtoodistortedtoberelevantformanagers'planningandcontroldecisions"Morethan20yearslater,Drucker',safetymanagersmustunderstandwhatfactorsaffectcostsoftheirworkactivities,,however,,---(schedulingmaterialmovements,productionrunsandcustomershipments)andinformationexchangetransactions(productandprocess-related,quality,accountingandsafety)(MillerandVollman144,146).:urately;defineunderstandingofthecausesofoverheadcosts;locatethecausesofcosts;(Antos13;Rotch8;King,etal147;ChaffmanandTalbott16).Eachtransaction-,ountingshiftedfromallocatingcoststotracingcoststhroughworkactivitiestoproducts,servicesandcustomers;fromdeterminingthecostofsupplyingbudgetresources(.,labor,materials)todeterminingthecostofusingthoseresourcestocreateproducts(Kaplan249).,linked