作业成本法成本动因选择：应用于中国石油公司文献翻译

1、.：.；原文：The Choice of Cost Drivers in Activity-Based Costing: Application at a Chinese Oil Well Cementing CompanyIn recent years, activity-based costing (ABC) has become a popular cost and operations management technique to improve the accuracy of product or service costs for firms to stay competitiv

2、e. Two authors went to Xian area to collect a sample data on fuel overhead cost, number of wells, well-depth, distance, weight, and ton-kilometers at a Chinese oil well cementing company. We also verified the data accuracy with the company controller. This study investigates how to choose the approp

3、riate cost driver of fuel overhead costs when adopting ABC . Using the linear regression analysis and the maximum r-square improvement (MAXR) model selection method, the empirical results show that among the five possible cost drivers of the number of wells, the distance from the office to the field

4、, the weight of the cement and additive materials, the depth of well cementing, and the ton-kilometers measured by the product of the distance and the weight, the best cost driver is the product of the distance and the weight. Thus, by applying the ABC system and using the product of the distance an

5、d the weight as the cost driver will improve the fuel cost allocation accuracy among individual wellsABC is the first to study and select cost driver(s) for a Chinese company using aseries of regression models. This company implements the traditional costing system using a simplified single cost dri

6、ver, oil well depth, to allocate six overhead costs to individual wells. The companys top management was concerned with the current method that distorted the total cost of each individual oil well cementing work. Our study shows that by using the ABC system and the regression analysis method to sele

7、ct the appropriate cost driver, the company can improve the accuracy of its overhead cost allocation to an individual well.The remainder of this paper is structured as follows. The next section describes the company background, activities, and activity cost pools. It is followed by a theoretical ana

8、lysis of cost driver options. Then we conduct empirical tests of overhead cost driver options using an oil well cementing firms data, which includes hypotheses development, research design, data description and a discussion of the main results. The final section presents the conclusions of this stud

9、y.ABC Oil Well Cementing Company, a cost center affiliated with a Chinese State-owned Oil Conglomerate, specializes in cementing oil wells and gas wells. In petroleum well construction, cementing is the process used to make sure that an oil or a gas well is firmly protected for the later oil or gas

10、exploration work. The organizational structure of ABC Oil Well Cementing Company is presented in Chart1. There are six headquarter overhead departments, four well cementing units, and four repair and maintenance stations. Under each cementing unit, there are construction teams, lime storages, and la

11、boratories. Cementing units A, B, and C, with an overall annual drilling footage of more than 1.9 million meters, are in charge of oil well cementing work. Cementing unit D, with an overall annual drilling footage of more than 0.8 millionmeters, is in charge of both oil and gas well cementing work.

12、The current costing system is a traditional costing system to account for each of the individual wells. Specifically,(1) The direct material is mainly composed of the cement and additive materials. The direct material cost is charged to the individual wells directly.(2) The overhead cost is recorded

13、 under the following six cost accounts: fuel cost,traveling cost, labor cost, equipment related cost, motor vehicle related cost, and other overhead cost.(3) The monthly actual fuel consumption for all cementing units is recorded in the fuel cost account, and is applied to individual wells based on

14、predetermined fuel budget percentages.(4) The monthly actual traveling cost reimbursement for all individual wells from all cementing units is recorded in the traveling cost account. The traveling cost is allocated to individual wells based on the actual well depth.(5) The monthly actual labor cost

15、for all cementing units, including the salary, bonus, fringe benefits, and overtime premium, is recorded in the labor cost account. The labor cost is allocated to the individual wells based on the actual well depth.(6) The monthly actual equipment related overhead cost for all cementing units, inclu

16、ding the depreciation expense, rental expense, and repair and maintenance expense, is recorded in the equipment cost account. The equipment cost is allocated to the individual wells based on the actual well depth.(7) The motor vehicle cost for all cementing units, including the insurance, government

17、 charged administration fee for highway transportation, vehicle license fee, and the road toll charge, etc., is recorded in the motor vehicle cost account. The vehicle cost is allocated to the individual wells based on the actual well depth.(8) All other overhead cost is allocated to the individual

18、wells based on the actual well depth. ABC Oil Well Cementing Companys overhead cost is about 50% of the total cost. Under the current costing system, overhead cost is primarily allocated to the individual wells based on the actual well depth. As a result, the current overhead allocation method is ov

19、er-simplified. There is not much cause-effect relationship between each of the six overhead account costs and the cost driver of using the actual well depth. That means that under the current costing system, the companys individual well cementing costs are distorted substantially. Therefore, the com

20、panys top management decided to improve the accuracy of the current costing system by setting up an ABC team with the consultation of two of our co-authors to conduct an empirical study of the companys major activities, activity cost pools, and to design and implement an ABC system with appropriate

21、cost drivers.At ABC Oil Well Cementing Company, the ABC team, in consultation with top managers, identifies six activity centers of lime storage, well drillings, transportation, repair and maintenance, laboratory testing, and administrative coordination.In these six activities, the ABC team finds th

22、at the transportation activity overhead cost is the most important cost for company management to control. The transportation activity includes packing, loading, and transporting the direct materials and the equipment needed for well drillings from the company office to the oil well field. Cement tr

23、ucks, tank trucks, water-tank lorries, and pressure cars are needed for the transportation activity. Cement trucks are viewed by the ABC Company as transportation equipment, while tank trucks, water-tank lorries, and pressure cars are viewed as transportation andcementing equipment.The resource cons

24、umption or overhead cost for the transportation activity includes labor cost, equipment related cost, facility related cost such as parking or renting fees, and other motor vehicle cost. Considering that driving the tank trucks, water-tank lorries, and pressure cars from the company office to the oi

25、l field are needed both for the transportation purpose and the well drilling purpose, it is difficult to decide on the proportion of labor cost and equipment cost that should be assigned to the “transportation activity pool and the “well drillings activity pool.Fuel cost is also incurred both for th

26、e purpose of transportation and for the purpose of well drillings. Again, it is difficult to decide which part of the fuel expense should be assigned to the activity pool of “transportation and which part of the fuel cost should be assigned to the activity pool of “well drillings. According to the h

27、istorical data pattern revealed from the field interview, the fuel cost incurred for the purpose of well drillings account for 30% of the total fuel cost. The ABC team decides to assign all the fuel cost to the activity pool “transportation and to assign related labor and equipment costs to the acti

28、vity pool of “well drillings. Fuel cost accounts for 8-12% of the total overhead cost, thus the application of fuel cost will significantly influence the cost of the individual wells. Therefore, the selection of an appropriate cost driver of fuel cost is critical for an accurate cost assignment.Ther

29、e are two purposes of activity-based costing. The first purpose is to prevent cost distortion. Cost distortion occurs because traditional costing combines all indirect costs into a single cost pool. This pool is allocated on the basis of some resource common to all of the companys products, typicall

30、y direct labor. Cost distortion is prevented in ABC by adopting multiple cost pools (activities) and cost drivers. The second purpose is to minimize waste or non-value-adding activities by providing a process view. This objective can be achieved by activity analysis with multiple cost pools (activit

31、ies) and cost drivers.COST DRIVERSThe cost driver is at the heart of activity-based costing. A cost driver in ABC is defined more specifically as an allocation base of costs to activities (Horngren et al. 1999). The major distinction between traditional cost accounting and ABC is that ABC uses multi

32、ple cost drivers to assign activity costs to products or services (Cokins 1996). The final output of an activity-based costing is cost driver information (Miller 1996). Understanding the causal relationship between an activity and its cost driver enables management to focus improvement efforts on th

33、ose areas that will produce the best results (Miller 1996). Because causal relationship can change according to situation, cost driver for an activity can change. Therefore it is required to check and update the activity data to make sure that appropriate cost drivers are being used. As that being s

34、aid, please note that cost driver example shown in Table 4 is one of many options.EXAMPLE Construction, Inc has an industrial project (D-890) consisting of five different buildings in which form and rebar work is done direct-hire (using its own employees). Suppose that D-890 is a cost-plus project.

35、A new project manager recognized that the current costing method does not accurately assign costs for each building and neither provides nor promotes a process view. He persuades the company to adopt a new costing method.ABC AND NON-FINANCIAL INFORMATIONManagers can get a different information chann

36、el (non-financial information) other than cost information. Quality information such as the number of inspection failures can be an example. However, ABC converts non-financial information to cost information. Dollar is a media with which all managers and workers can communicate each other. It can b

37、e said that ABC provides a frame in which various non-financial information can be utilized. Information that is converted to a dollar value has more impact on human behavior than other information. IMPLEMENTATION: MOVING FORWARDAs seen from the above example, managers can get accurate cost informat

38、ion on each work division or each building, and get a process view by using ABC. The research needs more case studies on actual construction projects. In case studies, a researcher will participate as a consultant in an active way. The researcher will teach engineers a detailed procedure for impleme

39、nting ABC and encourage them to test that procedure on their own projects. For a case study, one general contractors project without direct-hire work and several direct-hire projects will be selected and tested. Note that the research will test the implementation of ABC only on several cost accounts

40、 during a specific time frame instead of a whole project. ABC reports will be discussed with professionals in comparison with previous cost reports. Discussion will focus on the opportunity that ABC reports provide.CONCLUSIONSThe paper deals with only the use of the information during implementation

41、 of the project. Of course, the information can be used in the preparation of the project. Choosing an alternative in procurement channel or subcontract selection can be an example. However, such use in the preparation of the project can be possible only after activity cost data is available. Theref

42、ore setting up a new costing system and its use during the implementation is to be accomplished first. This paper showed an example of the application of ABC in construction and its potential benefits compared with RBC. Theoretically ABC is based on a “flow view of production theory in at least two

43、ways: First, process-based costing assumes that resources are assigned to activities (processes) and activities (processes) are assigned to pieces of projects whereas resource-based costing assumes resources are directly assigned to pieces of projects/ products. Second, the purpose of process-based

44、costing is not only preventing a cost distortion but also providing a process view, thereby helping reduce or eliminate wastes or non-value-added activities. In conclusion, lean project control can encompass the cost control by adopting an activity-based costing system.Source: U.S. Thomas W Lin, ABC

45、 Driver Selection: Application to the Chinese oil companies, International Journal of Management. Vol 27 (2), 2021 (8): P367-371. 译文：作业本钱法本钱动因选择： 运用于中国石油公司近年来，作业本钱法ABC已成为一个抢手的本钱和运营管理技术，提高产品或效力的本钱能为企业坚持竞争力。两位作者去了西安地域搜集了一份中国油井公司的燃料本钱开销样本数据表，口井数，井深度，间隔 ，分量和公里。我们也验证了控制器与公司数据的准确性。本研讨讨论如何选择燃油在经过农业银行的间接费用适

46、当的本钱驱动程序。采用线性回归分析和最-R-平方改善MAXR模型选择方法，实证结果显示，公司几年的五个油井的本钱驱动，从办公室到外地的间隔 ，水泥的分量，添加剂资料，固井，变化与吨由间隔 和分量，最好的本钱驱动的间隔 和分量产品的产品检测公里深度。因此，经过运用ABC系统和运用产品的间隔 ，以提高单井燃料之间的本钱分配的准确性。中国公司运用一系列回归模型第一次选择了作业本钱法的研讨和选择本钱驱动程序。这家公司实现了传统的本钱核算系统简化了单一本钱驱动，油井深度，间接费用分配六个人口井。该公司的高层管理人员所关怀方法，是个别固井任务的总本钱。我们的研讨阐明，经过运用ABC系统和回归分析方法来选择

47、适宜的本钱动因，公司可以提高其准确性，间接费用分配到个人。本文的其他部分的构造如下。引见公司背景，活动和作业本钱法。其次是一个实际体系分析本钱动因的选择。然后，我们进展的间接本钱驱动程序运用石油固井公司的数据，其中包括假设的开发，研讨设计，数据描画和讨论结果，实证检验。最后一节引见了这项研讨的结论。 美国广播公司油井固井公司是本钱中心与中国国有石油砾岩下属，专门从事固井油井和天然气井。在石油建井，固井是用来确保油井或井，为后来坚决石油或天然气的勘探任务做好ABC的油井固井公司组织构造维护的气体在Chart1提出的过程。总部开销有六个部门，四个固井单位，四个修缮和维修站。在每个固井设备，有施工队

48、伍，石灰储量和实验室。固井单位，整体190多万米钻井进尺的A，B和C，是在石油固井任务担任。固井，整体超越年度钻井进尺080.00万米单元D，在石油和固井任务做好当前的煤气费是本钱核算系统是一种传统的本钱核算系统的每个帐户单井。详细来说，1直接资料主要由水泥和含添加剂的资料。直接资料本钱直接记入个人井。 2间接费用是记录在以下六个本钱账户：燃料本钱，行程本钱，劳动力本钱，设备相关本钱，汽车相关的本钱，和其他间接本钱。 3每月对一切固井单位的实践耗油量记录在燃料本钱账户，并运用到预定的燃料预算百分比计算单井。 4每月实践游览费用的一切个别井固井单位报销一切记录在游览费用帐户。旅游本钱分配到实践单

49、井井深为根底。 5每月对一切固井单位，包括工资，奖金，福利和加班费保费实践的劳工本钱，是记录在劳动力本钱的帐户。劳动本钱分配到实践井深为根底的个人井。6每月实践固井设备的一切单位，包括折旧费，租赁费，维修保养费用和相关的管理费用，都被记录在设备的费用帐户。该设备的本钱分配到实践井深为根底的个人井。 7一切固井单位，包括机动车辆保险费用，政府收取的公路运输，车辆牌照费，道路通行费，手续费等，在汽车的本钱帐。车辆费用分配上的实践井深为根底的个人井。 8一切其他间接本钱分配到实践井深为根底的个人井。 美国广播公司油井固井公司的开销本钱大约是本钱总数的50。根据目前的本钱核算系统，主要是间接本钱分配到

50、实践井深为根底的个人井。因此，目前的开销分配方法过于简单。没有太多的因果关系的六个开销帐户费用和运用的实践井深本钱动因每个关系。这意味着，在目前的本钱核算体系，使公司的个人固井本钱大幅扭曲。因此，公司的高层管理人员决议改良，成立了ABC团队进展对该公司的主要活动的研讨，活动本钱库的实证研讨当前本钱核算系统的准确性，设计并实施适当的本钱动因ABC制度。在美国广播公司油井固井公司，美国广播公司的团队与高层管理者进展磋商，确定了六个石灰储存，以及钻探，运输，修缮和维护，实验室检测，活动中心和行政协调。在这六项活动，美国广播公司的团队以为，运输活动的开销本钱是公司最重要的管理控制本钱。活动包括包装运输

51、，装卸和运输的直接资料和良好的公司办公室的石油钻井井场所需的设备。水泥车，油罐车，水罐槽货车，轿车和压力，需求的运输活动。水泥车被视为由ABC公司作为交通运输设备，而坦克车，水货车水箱和压力车运输和固井设备。用于运输活动的资源耗费或间接本钱包括如停车或租用费，以及其他机动车低本钱劳动力本钱，设备相关本钱，设备相关的本钱。思索到驾驶的坦克车，水罐货车，并从公司办公室到油田压力汽车所需的运输目的和目的都钻井，这是很难决议的劳动力本钱和设备本钱的比例应分配到“行活动的游泳池和“井钻探活动池。燃料本钱既为运输目的，也为井钻的目的。再次，这是很难决议哪种燃料支出部分应分配到“行和它的燃料本钱部分应分配到

52、“井钻探的活动池。根据历史数据方式从外地采访时泄漏，燃油费用为井钻探目的而引起的占“30总燃料本钱。美国广播公司团队决议转让其全部的燃料本钱的活动池“交通，并指派相关劳力和设备本钱的活动池8-12的总开销“井钻探。燃料本钱账户，从而运用的燃料本钱将大大影响到个人井的费用。因此，适当的燃料本钱本钱动因的选择是一个准确的本钱分配的关键。有两种作业本钱法的目的。第一个目的是为了防止本钱扭曲。本钱扭曲的缘由在于传统的本钱核算结合成一个单一本钱池中的一切间接费用。该池是分配资源的根底上的一些共同的公司的一切产品，通常直接的劳动。本钱扭曲，是防止在ABC采用多个本钱池活动和本钱驱动要素。第二个目的是减少废

53、物和非增值提供了一个进程的活动。这个目的可以经过多种活动本钱库活动和本钱驱动要素的分析。本钱驱动本钱驱动程序是在作业本钱法的中心。以ABC本钱驱动程序更明确的规定作为本钱分配根底的活动霍恩格伦等。1999年。与传统的本钱会计和美国广播公司ABC的主要区别是，运用多个本钱动因活动费分配到产品或效力Cokins1996年。一个基于活动的本钱最终结果是本钱驱动程序信息米勒1996年。活动之间的了解和其本钱驱动的因果关系使管理层专注于这些领域，将产生最正确结果米勒1996改良的努力。由于因果关系，可以根据情况变化，对某项活动的本钱驱动程序可以改动。因此，这是需求检查和更新的活动数据，以确保适当的本钱驱

54、动要素正在运用。正如他这样说，请留意，本钱驱动的范例表4所示是众多项选择择之一。朗 Chngbn qdngChngbn qdng chngx sh zi zuy chngbn f de hxn. Y ABC chngbn qdng chngx gng mngqu de gudng zuwi chngbn fnpi jch de hudng (hu n g ln dng.1999 Nin). Y chuntng de chngbn kuij h migu gungb gngs ABC de zhyo qbi sh, shyng du g chngbn dngyn hudng fi fnpi do

55、 chnpn hu fw (Cokins 1996 nin). Yg jy hudng de chngbn zuzhng jigu sh chngbn qdng chngx xnx (m li 1996 nin). Hudng zh jin de lioji h q chngbn qdng de yngu gunx sh gunl cng zhunzh y zhxi lngy, jing chnshng zu ji jigu (m li 1996) gijn de nl. Yuy yngu gunx, ky gnj qngkung binhu, du mu xing hudng de chng

56、bn qdng chngx ky gibin. Ync, zh sh xyo jinch h gngxn de hudng shj, y qubo shdng de chngbn qdng yns zhngzi shyng. Zhngr t zhyng shu, qng zhy, chngbn qdng de fnl bio 4 su sh sh zhngdu xunz zh y.例如字典 - HYPERLINK google/dictionary?source=translation&hl=zh-CN&q=COST%20DRIVERS%20%20The%20cost%20driver%20i

57、s%20at%20the%20heart%20of%20activity-based%20costing.%20A%20cost%20driver%20in%20ABC%20is%20defined%20more%20specifically%20as%20an%20allocation%20base%20of%20costs%20to%20activities%20(Horngren%20et%20al.%201999).%20The%20major%20distinction%20between%20traditional%20cost%20accounting%20and%20ABC%20is