摘要
完全竞争市场的产能过剩企业,易陷入"产能过剩—资源闲置—成本结构恶化—价格劣势—竞争劣势—资源进一步闲置"的恶性经营循环。只有进行合理、准确的闲置产能占用成本核算及分析,才能帮助企业识别各环节经营管理短板、遏止产能过剩自我强化倾向,并最终帮助企业消化过剩产能、扩大有效供给。本文以中国邮政集团公司为例,系统论述了TDABC(时间驱动作业成本法)在邮政企业中的应用实施情况,总结了TDABC模型构建路径,探讨了TDABC与内部结算体系的结合应用,为资源闲置企业分析和消化过剩产能提供了应用模型及实践参考。
In a fully competitive market characterized by excess capacity, companies are prone to the vicious spiral: excess capacity leads to idle resources, idle resources lead to worse cost structure, worse cost structure erodes competitive advantage in terms of price, and incompetence finally leads to more excess capacity. Only by making reasonable and accurate analysis, can a company identify its weaknesses, digest excess capacity and expand effective supply. Time-Driven Activity Based Costing( TDABC) offers a novel way to calculate the idle cost resulted from excess capacity. Taking China Post Group as an example, this paper brings a new model on idle cost analysis and excess capacity digestion by systematically describing the implementation of TDABC in post companies, summarizing the construction of TDABC model, and discussing the combinition of TDABC with internal account settlement.
作者
胡尔纲
姜楠
Hu Ergang;Jiang Nan
出处
《管理会计研究》
2019年第2期35-43,86-87,共10页
MANAGEMENT ACCOUNTING STUDIES
