作业成本基础会计方法集成研究及其在越南的应用
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摘要
作业成本法(ABC)产生于上世纪80年代,目前已在美国、英国、澳大利亚、法国等西方发达国家的企业中广泛应用并取得了显著成果。越来越多的发展中国家如中国、泰国、马来西亚等国家的企业也已采用了ABC。随着竞争日益全球化,ABC已不能满足当前竞争环境的要求,如缺乏前瞻性信息,只关注实际成本而忽略目标成本和标准成本等。如何克服ABC的这些缺点,进一步改进ABC的运用是学者们关心的问题。本研究通过集成ABC与其他会计方法来克服单一ABC的局限,改进ABC在管理会计中的应用。
通过将ABC与其他会计方法集成,本研究构建了五个集成模式,新模式不仅联合各成本管理方法的优点,而且克服了各自的缺陷。五个集成模式包括：(1)ABC与标准成本法集成；(2)ABC与目标成本法集成；(3)ABC与经济增加值集成；(4)作业预算与作业管理集成；(5)ABC与平衡计分卡的集成。在这每一个模式中,均以ABC为核心。
ABC与标准成本集成,ABC与目标成本集成,ABC与经济增加值集成为成本计算的精准和更好地控制成本,为在更低作业层次控制资本成本,为指导评价各级管理层的工作业绩提供了框架。作业预算与作业管理集成,ABC与平衡计分卡集成作为新的模式,也可为企业提高控制效率与提供更精准的信息服务。作业预算与管理很好地考虑了企业的价值链,它能够为企业创造价值。预算可以检验一个企业运营效率和有效性,杜绝不必要的浪费,作业管理通过比较预算与作业实际成本来评估预算效率。平衡计分卡从四个维度评价企业业绩,每个BSC的维度均包括了众多的作业。通过ABC获取的作业信息将有利于平衡计分卡更准确地评价企业不同层级的业绩。
在实践方面,本研究通过调查问卷的方式来了解越南企业运用ABC的情况,找寻影响ABC广泛应用的影响因素,促进ABC及其集成在越南企业中的应用。调查结果表明,与其他国家相比,越南企业运用ABC的比率较低。将调研企业分为中小企业和大型企业来分析,结果显示仅有8家大型公司采用ABC,并对其业绩和竞争优势带来了积极影响。但是越南的大部分企业尚未运用ABC,尤其没有中小型企业采用此方法。为此,我们较为深入地分析了ABC在越南未普及的原因。
为越南推广ABC法和ABC及其集成方法,在ABC及其与其他方法集成理论研究和调查问卷分析的基础上,本文提出了如下可行解决方案：(1)改变越南经济市场特点和企业管理思想：(2)在会计系统中重视管理会计系统；(3)加强会计高等教育和培训；(4)加强会计科学研究,尤其是在管理会计研究；(5)加强会计协会在推广应用ABC系统中的作业用；(6)培训和发展人力资源主管会计。
本研究主要在如下方面试图创新：(1)作业成本法的局限性；(2)作业成本法与其他管理会计方法集成的模式；(3)作业成本法及其集成在越南企业的运用状况,以及运用状况不好的原因分析；(4)探索改进作业成本法及其集成在越南企业中运用的途径。
Activity-Based Costing (ABC) was introduced in the mid1980s and it has applied very popular in developed countries such as US, UK, Australian, French etc. with obvious advantages. Today more and more developing countries such as China, Thailand, Malaysia, etc., have adopted and implemented it. With rapid change in economic and social environment as high-tech manufacturing and services, network communication, increasingly complex demands of the consumer lead the businesses to face many challenges in the global competition. Although ABC system has more advantages than traditional costing (TDC) system but in the present competitive economic environment it has not met fulfilled provision of sufficient information for planning, control, and decision-making, for example, lack of foreseeing information, lack of discussion about capital costs, and ABC just focuses on actual costs not on target cost or standard cost. How can we overcome the shortcomings that ABC is facing? How can we develop the functions of ABC? It is an important task for this research. In order to contribute more research on ABC and its integration with other accounting methods, this research studies the integration of ABC with other accounting methods to overcome ABC limitations and promote the functions of ABC.
This research constructed five integration methods that were:(1) ABC with standard costing integration;(2) ABC with target costing integration;(3) ABC with EVA integration;(4) ABB with ABM integration; and (5) ABC with BSC integration. In each model, ABC is the core.
ABC with standard costing integration and ABC with target costing integration provide accurate cost information and better cost control. The ABC with EVA integration model focuses on both operation costs and capital costs at lower level. It gives managers a comprehensive view of the costs used by each activity allocated to products. Under EVA-ABC, managers can accurately assess operating efficiency at all levels of their business. The fourth model, ABB with ABM integration, ABB just emphasizes the planning and control purpose of cost management. It lacks of how to manage organization operating to achieve what ABB drawn. ABM help managers run the actual organization's operating to reach ABB line. The ABB provides an assessment of the efficiency and effectiveness of an organization. This is because we can compare the actual results with the results-based budgeting activity. Efficiency examines how well the work is done, and effectiveness examines whether or not the right work is being accomplished. These perspectives need the function of ABM. The last model, ABC with BSC integration, the framework of BSC provides four perspectives on performance measurement of an organization. The reliability of data input using for BSC affecting its outcomes. Each BSC perspective includes numerous activities. The analytic results of BSC will more accurate and confident if the organization using ABC method to support BSC.
In the practical aspect, the research conducted the surveys on the adoption and implementation of ABC in Vietnamese enterprises. An attempt was made to find the factors affecting ABC adoption and suggests the solutions in order to diffuse single ABC method, and ABC integrating with other accounting methods in Vietnam. The questionnaire and interview methods were employed. The statistical methods were used for analyzing factors. The survey results showed that ABC implementation rate is very low compared with the surveyed results of prior literatures in other countries. The analysis of survey data divided into two groups:(1) group1included Small and Medium Enterprises (SMEs) and (2) group2included large companies. In the group1, there was no SME applied ABC method. In the group2, only eight large companies have implemented ABC methods, the managers of these companies confirmed that ABC method has brought advantages and increased profitability and competitiveness for the companies. This result also supported for the past literatures. However, the major proportion of Vietnamese companies has not applied ABC, especially there was no SMEs implemented this method. Therefore, this research attempted to analyze the factors affecting ABC non-adoption in Vietnamese companies. The22factors related to ABC non-adoption were surveyed in order to find out the reason for this matter. Among22factors, the results of t-test showed that there were significant mean differences of12factors between large companies and SMEs,10factors no significant mean differences (see analyzing in chapter4). The results of this survey revealed the key factor affecting ABC non-adoption in Vietnamese companies is the low quality of accounting human resource. Therefore, this research conducted two surveys:(1) satisfaction of accountant quality, and (2) quality of accounting education in Vietnamese universities. By analyzing the data of two surveys, this research found out the factors affecting accountant quality and accounting education in Vietnam. Then, suggests solutions for innovation of accountant quality and accounting education (refer to chapter5).
Based on the research of ABC theory and its integration, and the results of surveys, we suggested the possible solutions for adoption and implementation of ABC method and its integration in Vietnam. These solutions include:(1) Need to change economic characteristics and business management thinking;(2) More emphasize management accounting in Vietnamese accounting system;(3) Innovate accounting higher education and training;(4) Promote accounting research, especially in management accounting;(5) Enhance the role of professional associations in the diffusion and promote application of the ABC system;(6) Training and developing competent accounting human resources.
The main innovations of this research include:(1) Research the advantages and limitations of ABC and other accounting methods in order to find the best ways to overcome the shortcomings of theoretical ABC;(2) Constructed five models of ABC with other accounting integration in which ABC is the core;(3) By analyzing the data of the surveys concerned to adoption and non-adoption of ABC in Vietnam, this study reveals the factors obstructing ABC adoption in Vietnamese enterprises and suggests the solution for developing ABC system and ABC integrating with other accounting methods in Vietnam;(4) Based on the results of data analysis, this research suggests possible solutions to diffuse ABC in Vietnam.
通过将ABC与其他会计方法集成,本研究构建了五个集成模式,新模式不仅联合各成本管理方法的优点,而且克服了各自的缺陷。五个集成模式包括：(1)ABC与标准成本法集成；(2)ABC与目标成本法集成；(3)ABC与经济增加值集成；(4)作业预算与作业管理集成；(5)ABC与平衡计分卡的集成。在这每一个模式中,均以ABC为核心。
ABC与标准成本集成,ABC与目标成本集成,ABC与经济增加值集成为成本计算的精准和更好地控制成本,为在更低作业层次控制资本成本,为指导评价各级管理层的工作业绩提供了框架。作业预算与作业管理集成,ABC与平衡计分卡集成作为新的模式,也可为企业提高控制效率与提供更精准的信息服务。作业预算与管理很好地考虑了企业的价值链,它能够为企业创造价值。预算可以检验一个企业运营效率和有效性,杜绝不必要的浪费,作业管理通过比较预算与作业实际成本来评估预算效率。平衡计分卡从四个维度评价企业业绩,每个BSC的维度均包括了众多的作业。通过ABC获取的作业信息将有利于平衡计分卡更准确地评价企业不同层级的业绩。
在实践方面,本研究通过调查问卷的方式来了解越南企业运用ABC的情况,找寻影响ABC广泛应用的影响因素,促进ABC及其集成在越南企业中的应用。调查结果表明,与其他国家相比,越南企业运用ABC的比率较低。将调研企业分为中小企业和大型企业来分析,结果显示仅有8家大型公司采用ABC,并对其业绩和竞争优势带来了积极影响。但是越南的大部分企业尚未运用ABC,尤其没有中小型企业采用此方法。为此,我们较为深入地分析了ABC在越南未普及的原因。
为越南推广ABC法和ABC及其集成方法,在ABC及其与其他方法集成理论研究和调查问卷分析的基础上,本文提出了如下可行解决方案：(1)改变越南经济市场特点和企业管理思想：(2)在会计系统中重视管理会计系统；(3)加强会计高等教育和培训；(4)加强会计科学研究,尤其是在管理会计研究；(5)加强会计协会在推广应用ABC系统中的作业用；(6)培训和发展人力资源主管会计。
本研究主要在如下方面试图创新：(1)作业成本法的局限性；(2)作业成本法与其他管理会计方法集成的模式；(3)作业成本法及其集成在越南企业的运用状况,以及运用状况不好的原因分析；(4)探索改进作业成本法及其集成在越南企业中运用的途径。
Activity-Based Costing (ABC) was introduced in the mid1980s and it has applied very popular in developed countries such as US, UK, Australian, French etc. with obvious advantages. Today more and more developing countries such as China, Thailand, Malaysia, etc., have adopted and implemented it. With rapid change in economic and social environment as high-tech manufacturing and services, network communication, increasingly complex demands of the consumer lead the businesses to face many challenges in the global competition. Although ABC system has more advantages than traditional costing (TDC) system but in the present competitive economic environment it has not met fulfilled provision of sufficient information for planning, control, and decision-making, for example, lack of foreseeing information, lack of discussion about capital costs, and ABC just focuses on actual costs not on target cost or standard cost. How can we overcome the shortcomings that ABC is facing? How can we develop the functions of ABC? It is an important task for this research. In order to contribute more research on ABC and its integration with other accounting methods, this research studies the integration of ABC with other accounting methods to overcome ABC limitations and promote the functions of ABC.
This research constructed five integration methods that were:(1) ABC with standard costing integration;(2) ABC with target costing integration;(3) ABC with EVA integration;(4) ABB with ABM integration; and (5) ABC with BSC integration. In each model, ABC is the core.
ABC with standard costing integration and ABC with target costing integration provide accurate cost information and better cost control. The ABC with EVA integration model focuses on both operation costs and capital costs at lower level. It gives managers a comprehensive view of the costs used by each activity allocated to products. Under EVA-ABC, managers can accurately assess operating efficiency at all levels of their business. The fourth model, ABB with ABM integration, ABB just emphasizes the planning and control purpose of cost management. It lacks of how to manage organization operating to achieve what ABB drawn. ABM help managers run the actual organization's operating to reach ABB line. The ABB provides an assessment of the efficiency and effectiveness of an organization. This is because we can compare the actual results with the results-based budgeting activity. Efficiency examines how well the work is done, and effectiveness examines whether or not the right work is being accomplished. These perspectives need the function of ABM. The last model, ABC with BSC integration, the framework of BSC provides four perspectives on performance measurement of an organization. The reliability of data input using for BSC affecting its outcomes. Each BSC perspective includes numerous activities. The analytic results of BSC will more accurate and confident if the organization using ABC method to support BSC.
In the practical aspect, the research conducted the surveys on the adoption and implementation of ABC in Vietnamese enterprises. An attempt was made to find the factors affecting ABC adoption and suggests the solutions in order to diffuse single ABC method, and ABC integrating with other accounting methods in Vietnam. The questionnaire and interview methods were employed. The statistical methods were used for analyzing factors. The survey results showed that ABC implementation rate is very low compared with the surveyed results of prior literatures in other countries. The analysis of survey data divided into two groups:(1) group1included Small and Medium Enterprises (SMEs) and (2) group2included large companies. In the group1, there was no SME applied ABC method. In the group2, only eight large companies have implemented ABC methods, the managers of these companies confirmed that ABC method has brought advantages and increased profitability and competitiveness for the companies. This result also supported for the past literatures. However, the major proportion of Vietnamese companies has not applied ABC, especially there was no SMEs implemented this method. Therefore, this research attempted to analyze the factors affecting ABC non-adoption in Vietnamese companies. The22factors related to ABC non-adoption were surveyed in order to find out the reason for this matter. Among22factors, the results of t-test showed that there were significant mean differences of12factors between large companies and SMEs,10factors no significant mean differences (see analyzing in chapter4). The results of this survey revealed the key factor affecting ABC non-adoption in Vietnamese companies is the low quality of accounting human resource. Therefore, this research conducted two surveys:(1) satisfaction of accountant quality, and (2) quality of accounting education in Vietnamese universities. By analyzing the data of two surveys, this research found out the factors affecting accountant quality and accounting education in Vietnam. Then, suggests solutions for innovation of accountant quality and accounting education (refer to chapter5).
Based on the research of ABC theory and its integration, and the results of surveys, we suggested the possible solutions for adoption and implementation of ABC method and its integration in Vietnam. These solutions include:(1) Need to change economic characteristics and business management thinking;(2) More emphasize management accounting in Vietnamese accounting system;(3) Innovate accounting higher education and training;(4) Promote accounting research, especially in management accounting;(5) Enhance the role of professional associations in the diffusion and promote application of the ABC system;(6) Training and developing competent accounting human resources.
The main innovations of this research include:(1) Research the advantages and limitations of ABC and other accounting methods in order to find the best ways to overcome the shortcomings of theoretical ABC;(2) Constructed five models of ABC with other accounting integration in which ABC is the core;(3) By analyzing the data of the surveys concerned to adoption and non-adoption of ABC in Vietnam, this study reveals the factors obstructing ABC adoption in Vietnamese enterprises and suggests the solution for developing ABC system and ABC integrating with other accounting methods in Vietnam;(4) Based on the results of data analysis, this research suggests possible solutions to diffuse ABC in Vietnam.
引文
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