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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公司中广泛运用并取得了显著成果。越来越多的发展中国家如中国、泰国、马来西亚等国家的公司也已采用了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的应用是学者们关心的问题。本探讨通过集成ABC与其他会计措施来克服单一ABC的局限,改进ABC在管理会计中的运用。
通过将ABC与其他会计措施集成,本探讨构建了五个集成模式,新模式不仅联合各成本管理措施的优点,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,也可为公司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公司的价值链,它能够为公司创造价值。预算可以检验一个公司运营效率和有效性,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公司业绩,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公司不同层级的业绩。
在实践方面,本探讨通过调查问卷的方式来了解越南公司应用ABC的情况,找寻作用ABC广泛运用的作用因素,促进ABC及其集成在越南公司中的运用。调查结果表明,与其他国家相比,越南公司应用ABC的比率较低。将调研公司分为中小企业和大型公司来略论,结果显示仅有8家大型企业采用ABC,并对其业绩和竞争优势带来了积极作用。但是越南的大部分公司尚未应用ABC,尤其没有中小型公司采用此措施。为此,我们较为深入地略论了ABC在越南未普及的原因。
为越南推广ABC法和ABC及其集成措施,在ABC及其与其他措施集成理论探讨和调查问卷略论的基础上,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公司管理思想：(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)加强会计科学探讨,尤其是在管理会计探讨；(5)加强会计协会在推广运用ABC系统中的作业用；(6)培训和发展人力资源主管会计。
本探讨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措施集成的模式；(3)作业成本法及其集成在越南公司的应用状况,以及应用状况不好的原因略论；(4)探究改进作业成本法及其集成在越南公司中应用的途径。
【关键词】：作业成本法(ABC) ABC基础会计措施集成 集成模式 越南公司采用ABC的略论
ABSTRACT5-8 中文摘要8-20 CHAPTER 1:INTRODUCTION20-36 1.1 Background and significance of the research20-21 1.2 Literature review21-30 1.2.1 The status of single ABC research21-28 1.2.2 ABC with other accounting methods integration28-29 1.2.3 ABC research and implementation in Vietnam29-30 1.3 Research objectives,methodology,main contents,and innovation30-34 1.3.1 Research objectives30 1.3.2 Research methodology30-31 1.3.3 Main contents31-33 1.3.4 Research innovation33-34 1.4 Summary34-36 CHAPTER 2:THE BASIC OF ACTIVITY-BASED COSTING THEORY AND THEREASON FOR ITS INTEGRATION WITH OTHER ACCOUNTING METHODS36-53 2.1 Activity-Based Costing theory36-44 2.1.1 The nature of ABC method36-37 2.1.2 The basic principles of ABC37-40 2.1.3 Calculating product cost under ABC method40-44 2.2 Activity-based management(ABM)44-47 2.3 Benefits of ABC and ABM47-50 2.4 Implementation issues50 2.5 The reason for ABC integration with other accounting methods50-51 2.6 Summary51-53 CHAPTER 3:INTEGRATING ABC WITH OTHERACCOUNTING METHODS53-91 3.1 Integrating ABC with Standard Costing53-59 3.1.1 Overview standard costing53-55 3.1.2 A framework for ABC integrate with standard costing55-57 3.1.3 A illustration applies Standard-Activity Based costing57-59 3.2 Integrating ABC with target costing(TC)59-68 3.2.1 Overview target costing59-62 3.2.2 Comparing traditional cost reduction to target costing62-64 3.2.3 The framework of ABC and TC integration64-68 3.3 Integrating ABC with Economic Value Added68-74 3.3.1 Overview Economic Value Added68-69 3.3.2 Integration of ABC and EVA~(TM)69-71 3.3.3 Application of EVA-ABC model71-74 3.4 Activity-Based Budgeting and Activity-Based Management integration74-81 3.4.1 The role of budgeting in planning and control74-75 3.4.2 Traditional budget and its roles in an organization75-78 3.4.3 Activity-based budgeting78-80 3.4.4 Activity-based budgeting and Activity-based management integration80-81 3.5 Activity-based costing and Balanced Scorecard integration81-89 3.5.1 Balanced Scorecard framework82-83 3.5.2 The four perspectives were summarized83-87 3.5.3 Pitfalls of the BSC87-88 3.5.4 Integration of ABC and BSC88-89 3.6 Summary89-91 CHAPTER 4:ADOPTION AND IMPLEMENTATION OF SINGLE ABC METHODAND ITS INTEGRATION IN VIETNAMESE COMPANIES91-132 4.1 Overview of accounting reform and the status of management accounting practice in Vietnam91-94 4.2 The process of Vietnamese accounting reform94-99 4.2.1 Period 1 from 1954 to 198694-96 4.2.2 Period 2 from 1986 to 199596-97 4.2.3 Period 3 from 1995 to present97-99 4.3 Overview accounting professional associations in Vietnam99-100 4.4 Vietnamese company characteristic100-102 4.5 The Status of ABC adoption and implementation in Vietnamese companies102-119 4.5.1 Research design and Methodology102-103 4.5.2 Analyzing data of SMEs103-109 4.5.3 Analyzing data of large companies109-117 4.5.4 Analyzing the interviews of 25 Vietnamese Small and Medium-sized Enterprises117-119 4.6 Applying single ABC model to calculate product cost in Van Chinh Enterprise119-130 4.6.1 Traditional Costing Based on Direct Labor-Hours as a Base121-123 4.6.2 Activity-Based Costing Based on Activities as a Base123-130 4.7 The status of ABC integrating with other accounting methods in Vietnam130 4.8 Summary130-132 CHAPTER 5:SOLUTION SUGGESTION TO DIFFUSE SINGLE ABC AND ITS INTEGRATION IN VIETNAM132-159 5.1 Change economic characteristics and business management thinking132-134 5.2 More focus on management accounting in Vietnamese accounting system134-135 5.3 Innovation in accounting higher education and training135-152 5.3.1 The importance role of accountants in Vietnamese organizations137-139 5.3.2 The low quality of current accounting human resources139 5.3.3 Current accounting education and training in Vietnamese universities are inadequate139-141 5.3.4 Research methodology for this survey141-142 5.3.5 Data analysis142-148 5.3.6 Suggestion solutions for accounting higher education148-152 5.4 Promoting accounting research, especially in management accounting152-155 5.5 Enhance the role of professional associations155-156 5.6 Training and developing accounting human resources156-157 5.7 Summary157-159 CHAPTER 6:CONCLUSIONS, LIMITATIONS AND FUTURE RESEARCH159-166 6.1 Research Methodology159 6.2 Overview of the survey questionnaire159-160 6.3 Conclusion about the propositions160-163 6.3.1 Research Models160 6.3.2 An Overview of ABC implementation in Vietnam160 6.3.3 Reasons for adopting ABC160-161 6.3.4 Reasons for non-adoption of ABC161 6.3.5 Applying single ABC method to calculate product cost161-163 6.4 Contributions163 6.5 Diffusing this research in Vietnam163-164 6.6 Limitations and suggestions for future research164-165 6.6.1 Survey sample164 6.6.2 Response rate164 6.6.3 Model testing164-165 6.7 Summary165-166 REFERENCES166-176 ACKNOWLEDGEMENT176-177 APPENDIX A:LIST OF PUBLICATIONS AND SUBMISSION177-179 APPENDIX B:SURVEY QUESTIONNAIRES (IN VIETNAMESE)179-200 APPENDIX C:SURVEY QUESTIONNAIRES (TRANSLATE INTO ENGLISH)..181200-209 ，越语论文，越语专业论文 |
