作業(yè)成本法成本動(dòng)因選擇：應(yīng)用于中國石油公司文獻(xiàn)翻譯

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. 譯文：作業(yè)本錢法本錢動(dòng)因選擇： 運(yùn)用于中國石油公司近年來，作業(yè)本錢法ABC已成為一個(gè)搶手的本錢和運(yùn)營管理技術(shù)，提高產(chǎn)品或效力的本錢能為企業(yè)堅(jiān)持競爭力。兩位作者去了西安地域搜集了一份中國油井公司的燃料本錢開銷樣本數(shù)據(jù)表，口井?dāng)?shù)，井深度，間隔 ，分量和公里。我們也驗(yàn)證了控制器與公司數(shù)據(jù)的準(zhǔn)確性。本研討討論如何選擇燃油在經(jīng)過農(nóng)業(yè)銀行的間接費(fèi)用適

46、當(dāng)?shù)谋惧X驅(qū)動(dòng)程序。采用線性回歸分析和最-R-平方改善MAXR模型選擇方法，實(shí)證結(jié)果顯示，公司幾年的五個(gè)油井的本錢驅(qū)動(dòng)，從辦公室到外地的間隔 ，水泥的分量，添加劑資料，固井，變化與噸由間隔 和分量，最好的本錢驅(qū)動(dòng)的間隔 和分量產(chǎn)品的產(chǎn)品檢測公里深度。因此，經(jīng)過運(yùn)用ABC系統(tǒng)和運(yùn)用產(chǎn)品的間隔 ，以提高單井燃料之間的本錢分配的準(zhǔn)確性。中國公司運(yùn)用一系列回歸模型第一次選擇了作業(yè)本錢法的研討和選擇本錢驅(qū)動(dòng)程序。這家公司實(shí)現(xiàn)了傳統(tǒng)的本錢核算系統(tǒng)簡化了單一本錢驅(qū)動(dòng)，油井深度，間接費(fèi)用分配六個(gè)人口井。該公司的高層管理人員所關(guān)懷方法，是個(gè)別固井任務(wù)的總本錢。我們的研討闡明，經(jīng)過運(yùn)用ABC系統(tǒng)和回歸分析方法來選擇

47、適宜的本錢動(dòng)因，公司可以提高其準(zhǔn)確性，間接費(fèi)用分配到個(gè)人。本文的其他部分的構(gòu)造如下。引見公司背景，活動(dòng)和作業(yè)本錢法。其次是一個(gè)實(shí)際體系分析本錢動(dòng)因的選擇。然后，我們進(jìn)展的間接本錢驅(qū)動(dòng)程序運(yùn)用石油固井公司的數(shù)據(jù)，其中包括假設(shè)的開發(fā)，研討設(shè)計(jì)，數(shù)據(jù)描畫和討論結(jié)果，實(shí)證檢驗(yàn)。最后一節(jié)引見了這項(xiàng)研討的結(jié)論。 美國廣播公司油井固井公司是本錢中心與中國國有石油礫巖下屬，專門從事固井油井和天然氣井。在石油建井，固井是用來確保油井或井，為后來堅(jiān)決石油或天然氣的勘探任務(wù)做好ABC的油井固井公司組織構(gòu)造維護(hù)的氣體在Chart1提出的過程?？偛块_銷有六個(gè)部門，四個(gè)固井單位，四個(gè)修繕和維修站。在每個(gè)固井設(shè)備，有施工隊(duì)

48、伍，石灰儲(chǔ)量和實(shí)驗(yàn)室。固井單位，整體190多萬米鉆井進(jìn)尺的A，B和C，是在石油固井任務(wù)擔(dān)任。固井，整體超越年度鉆井進(jìn)尺080.00萬米單元D，在石油和固井任務(wù)做好當(dāng)前的煤氣費(fèi)是本錢核算系統(tǒng)是一種傳統(tǒng)的本錢核算系統(tǒng)的每個(gè)帳戶單井。詳細(xì)來說，1直接資料主要由水泥和含添加劑的資料。直接資料本錢直接記入個(gè)人井。 2間接費(fèi)用是記錄在以下六個(gè)本錢賬戶：燃料本錢，行程本錢，勞動(dòng)力本錢，設(shè)備相關(guān)本錢，汽車相關(guān)的本錢，和其他間接本錢。 3每月對(duì)一切固井單位的實(shí)踐耗油量記錄在燃料本錢賬戶，并運(yùn)用到預(yù)定的燃料預(yù)算百分比計(jì)算單井。 4每月實(shí)踐游覽費(fèi)用的一切個(gè)別井固井單位報(bào)銷一切記錄在游覽費(fèi)用帳戶。旅游本錢分配到實(shí)踐單

49、井井深為根底。 5每月對(duì)一切固井單位，包括工資，獎(jiǎng)金，福利和加班費(fèi)保費(fèi)實(shí)踐的勞工本錢，是記錄在勞動(dòng)力本錢的帳戶。勞動(dòng)本錢分配到實(shí)踐井深為根底的個(gè)人井。6每月實(shí)踐固井設(shè)備的一切單位，包括折舊費(fèi)，租賃費(fèi)，維修保養(yǎng)費(fèi)用和相關(guān)的管理費(fèi)用，都被記錄在設(shè)備的費(fèi)用帳戶。該設(shè)備的本錢分配到實(shí)踐井深為根底的個(gè)人井。 7一切固井單位，包括機(jī)動(dòng)車輛保險(xiǎn)費(fèi)用，政府收取的公路運(yùn)輸，車輛牌照費(fèi)，道路通行費(fèi)，手續(xù)費(fèi)等，在汽車的本錢帳。車輛費(fèi)用分配上的實(shí)踐井深為根底的個(gè)人井。 8一切其他間接本錢分配到實(shí)踐井深為根底的個(gè)人井。 美國廣播公司油井固井公司的開銷本錢大約是本錢總數(shù)的50。根據(jù)目前的本錢核算系統(tǒng)，主要是間接本錢分配到

50、實(shí)踐井深為根底的個(gè)人井。因此，目前的開銷分配方法過于簡單。沒有太多的因果關(guān)系的六個(gè)開銷帳戶費(fèi)用和運(yùn)用的實(shí)踐井深本錢動(dòng)因每個(gè)關(guān)系。這意味著，在目前的本錢核算體系，使公司的個(gè)人固井本錢大幅扭曲。因此，公司的高層管理人員決議改良，成立了ABC團(tuán)隊(duì)進(jìn)展對(duì)該公司的主要活動(dòng)的研討，活動(dòng)本錢庫的實(shí)證研討當(dāng)前本錢核算系統(tǒng)的準(zhǔn)確性，設(shè)計(jì)并實(shí)施適當(dāng)?shù)谋惧X動(dòng)因ABC制度。在美國廣播公司油井固井公司，美國廣播公司的團(tuán)隊(duì)與高層管理者進(jìn)展磋商，確定了六個(gè)石灰儲(chǔ)存，以及鉆探，運(yùn)輸，修繕和維護(hù)，實(shí)驗(yàn)室檢測，活動(dòng)中心和行政協(xié)調(diào)。在這六項(xiàng)活動(dòng)，美國廣播公司的團(tuán)隊(duì)以為，運(yùn)輸活動(dòng)的開銷本錢是公司最重要的管理控制本錢?；顒?dòng)包括包裝運(yùn)輸

51、，裝卸和運(yùn)輸?shù)闹苯淤Y料和良好的公司辦公室的石油鉆井井場所需的設(shè)備。水泥車，油罐車，水罐槽貨車，轎車和壓力，需求的運(yùn)輸活動(dòng)。水泥車被視為由ABC公司作為交通運(yùn)輸設(shè)備，而坦克車，水貨車水箱和壓力車運(yùn)輸和固井設(shè)備。用于運(yùn)輸活動(dòng)的資源耗費(fèi)或間接本錢包括如停車或租用費(fèi)，以及其他機(jī)動(dòng)車低本錢勞動(dòng)力本錢，設(shè)備相關(guān)本錢，設(shè)備相關(guān)的本錢。思索到駕駛的坦克車，水罐貨車，并從公司辦公室到油田壓力汽車所需的運(yùn)輸目的和目的都鉆井，這是很難決議的勞動(dòng)力本錢和設(shè)備本錢的比例應(yīng)分配到“行活動(dòng)的游泳池和“井鉆探活動(dòng)池。燃料本錢既為運(yùn)輸目的，也為井鉆的目的。再次，這是很難決議哪種燃料支出部分應(yīng)分配到“行和它的燃料本錢部分應(yīng)分配到

52、“井鉆探的活動(dòng)池。根據(jù)歷史數(shù)據(jù)方式從外地采訪時(shí)泄漏，燃油費(fèi)用為井鉆探目的而引起的占“30總?cè)剂媳惧X。美國廣播公司團(tuán)隊(duì)決議轉(zhuǎn)讓其全部的燃料本錢的活動(dòng)池“交通，并指派相關(guān)勞力和設(shè)備本錢的活動(dòng)池8-12的總開銷“井鉆探。燃料本錢賬戶，從而運(yùn)用的燃料本錢將大大影響到個(gè)人井的費(fèi)用。因此，適當(dāng)?shù)娜剂媳惧X本錢動(dòng)因的選擇是一個(gè)準(zhǔn)確的本錢分配的關(guān)鍵。有兩種作業(yè)本錢法的目的。第一個(gè)目的是為了防止本錢扭曲。本錢扭曲的緣由在于傳統(tǒng)的本錢核算結(jié)合成一個(gè)單一本錢池中的一切間接費(fèi)用。該池是分配資源的根底上的一些共同的公司的一切產(chǎn)品，通常直接的勞動(dòng)。本錢扭曲，是防止在ABC采用多個(gè)本錢池活動(dòng)和本錢驅(qū)動(dòng)要素。第二個(gè)目的是減少廢

53、物和非增值提供了一個(gè)進(jìn)程的活動(dòng)。這個(gè)目的可以經(jīng)過多種活動(dòng)本錢庫活動(dòng)和本錢驅(qū)動(dòng)要素的分析。本錢驅(qū)動(dòng)本錢驅(qū)動(dòng)程序是在作業(yè)本錢法的中心。以ABC本錢驅(qū)動(dòng)程序更明確的規(guī)定作為本錢分配根底的活動(dòng)霍恩格倫等。1999年。與傳統(tǒng)的本錢會(huì)計(jì)和美國廣播公司ABC的主要區(qū)別是，運(yùn)用多個(gè)本錢動(dòng)因活動(dòng)費(fèi)分配到產(chǎn)品或效力Cokins1996年。一個(gè)基于活動(dòng)的本錢最終結(jié)果是本錢驅(qū)動(dòng)程序信息米勒1996年?；顒?dòng)之間的了解和其本錢驅(qū)動(dòng)的因果關(guān)系使管理層專注于這些領(lǐng)域，將產(chǎn)生最正確結(jié)果米勒1996改良的努力。由于因果關(guān)系，可以根據(jù)情況變化，對(duì)某項(xiàng)活動(dòng)的本錢驅(qū)動(dòng)程序可以改動(dòng)。因此，這是需求檢查和更新的活動(dòng)數(shù)據(jù)，以確保適當(dāng)?shù)谋惧X驅(qū)

54、動(dòng)要素正在運(yùn)用。正如他這樣說，請(qǐng)留意，本錢驅(qū)動(dòng)的范例表4所示是眾多項(xiàng)選擇擇之一。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