过程成本核算和管理会计在当今的商业环境【外文翻译】.doc

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Process Costing and Management Accounting in Today’s Business Environment
It’s the classic “either/or” proposition in manufacturing settings, where assembly practices generally follow one of two tracks: job or process. The difference between the two is the ability to trace input costs to finished goods. A manufacturing process that requires specific amounts of raw materials and labor plete a unit is the job method. With job costing, the amount of raw materials and labor placed into production can be traced or specifically identified to the finished good. A process method, on the other hand, involves the manufacture of large or mass quantities of identical units and is plex because specific amounts of raw materials and labor can’t be traced to finished goods .In a process manufacturing environment, raw materials,labor, and overhead placed into production need to be allocated to inventory. Given the difference in the ability to trace input costs of these two methods, the valuations of work-in-process and finished goods inventories differ significantly.
The topic of process costing as often presented in text-books is simplified and doesn’t reflect industry primary difference is the textbook assumption that actual costs incurred each month are reflected in valuing inventory and cost of goods sold. In practice, predetermined standard costs—not actual ones—are used. Valuation and costing are important aspects when discussing standards. But potentially the most significant use for standards is as a strategic cost management tool, an approach that’s either ignored or limited to a description in most textbooks. Thus, many management accountants are untrained or unaware of the many potential uses of standards as a management tool.
To clarify how process costing is done in industry and how the use of standards can facilitate strategic cost management, we conducted interviews with managers at three consumer packaged goods manufacturers. The homoge