利用间接成本分摊法的特殊性,将间接成本分配给各部门

D. Tamulevičienė, J. Mackevičius, Ermina Liubinaitė
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引用次数: 1

摘要

没有一种成本核算方法能保证成本准确性100%正确。这主要是由于将间接成本归因于产品或服务成本的问题。然而,近几十年来,大多数关于间接成本分配的研究都集中在作业成本法(作业成本法)上,这种方法对许多公司来说过于复杂和昂贵。相比之下,对部门间间接成本分配方法的研究却被过度减少了。这种通常被称为传统方法的方法受到绝大多数公司的欢迎,如果应用得当,将导致对商品和服务成本的间接成本的合理准确分配。本研究的目的是揭示基于将间接成本分配给部门的间接成本分配方法的应用特点,以期提高在将间接成本分配给商品或服务成本时使用这种方法的效率。本文考察了传统间接成本分配方法的特点,不仅提出了分配这些成本的顺序,而且提出了选择间接成本分配基础的标准,向生产单位分配间接成本的替代方法,以及计算间接成本率的原则。所有这一切都将使企业能够更有效地应用间接成本分摊法,将间接成本分配给各部门,无论是在财务会计中,以确定编制财务报表的销售成本,还是在管理会计中,以制定各种管理决策。
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Peculiarities of the use of indirect costs allocation method, based on the assignment of indirect costs to departments
No costing method can guarantee that cost accuracy will be 100% correct. This is primarily due to the problem of attributing indirect costs to the cost of a product or service. However, in recent decades, most of the research on the allocation of indirect costs has focused on Activity Based Costing (ABC) method, which is too complex and too costly for many companies. In contrast, research into the method of allocating indirect costs to departments has been unduly reduced. This method, often referred to as the traditional approach, is popular with the vast majority of companies and, if properly applied, would result in a reasonably accurate allocation of indirect costs to the cost of goods and services. The objective of the study is to reveal the peculiarities of the application of indirect cost allocation method based on the assignment of indirect costs to departments, with a view to improving the efficiency of the use of this method in the assignment of indirect costs to the cost of goods or services. The paper examines the peculiarities of the traditional method of allocating indirect costs, proposing not only a sequence for allocating these costs, but also the criteria for selecting the basis for the allocation of indirect costs, alternative methods of allocating indirect costs to production units, and the principles for calculating the indirect cost rate. All of this would allow enterprises to apply the indirect cost allocation method, based on assignment oh indirect cost to departments, much more effectively, both in financial accounting, for the purpose of determining cost of sales for the preparation of financial statements, and in management accounting, for the purpose of making various management decisions.
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审稿时长
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