基于ERP的作业成本法在证券企业的应用研究
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摘要
作业成本法产生于20世纪80年代末，在国外的制造类企业已经有很成熟的应用，正以迅猛的速度向服务行业拓展。国内作业成本法的研究处于起步阶段，刚刚开始在制造类企业进行试点工作，在服务行业的应用研究还相当匮乏，急需开发适合中国国情的作业成本体系。随着ERP的广泛应用，在ERP系统中嵌入作业成本法成为研究的热点。本研究首次把ERP、作业成本法和证券企业结合起来考虑，致力于基于ERP的作业成本法在证券企业应用的研究。
该研究从分析ERP对企业的影响入手，分析了在ERP系统中实施作业成本法的可行性，并提出了基于ERP的作业成本法的新特点。结合证券企业成本的特点，分析了在证券企业应用作业成本的可行性，并且通过借鉴制造业的理论和经验，首次提出了基于ERP的作业成本法在证券企业应用的完整方法。
该研究把理论分析的成果应用于广发证券，选择一个有代表性的营业部作试点，首次把作业成本法与证券企业相结合。从业务流程分析开始，到定义作业，分配成本费用，确定成本动因，最后把营业部的共同成本比较合理的分配到具体客户，建立起一套完整的作业成本核算体系。
该研究提出的基于ERP的作业成本法在证券企业应用的理论和方法，对于证券企业细化成本核算、加强客户关系管理、改善佣金定价方法和绩效评价方法，有很大帮助，同时对作业成本理论本身也是一种丰富和发展。
Activity-based costing first appeared in the late 1980s. The method has found wide application in manufacturing enterprises and is quickly developing in service enterprises. In China, researches on ABC in manufacturing enterprises start just not long ago, and few on service enterprises. With the wide application of ERP, it becomes a focus to fix the ABC into the ERP system. This research combines ERP, ABC and securities companies together for the first time. It aims to apply the ABC to securities companies.
This research starts from the analysis of effect of ERP on enterprises, analyzes the feasibility of applying ABC to ERP system, and proposes the characteristics of ERP-based ABC. It combines the characteristics of securities companies' costs, analyzes the feasibility of applying ABC to securities companies. With the help of theory and experiences of ABC application in manufacturing enterprises, this research proposes the complete method of applying ERP-based ABC to securities companies for the first time.
This research applies the theoretical analysis results to GF Securities Company, selects a typical branch, and combines ABC with securities companies for the first time. The research starts from the activity processes analysis, then defines activities, allocate costs, determines cost drivers, plausibly allocates the joint cost in the branch to specific clients and build up a complete set of ABC accounting system.
This research proposes the theory and method of applying ERP-based ABC to securities companies. It facilitates specifying cost accounting in securities companies, strengthening customer relationship management, improving method of commission pricing and performance evaluation method. It is also an enriching and development of ABC theory.
该研究从分析ERP对企业的影响入手，分析了在ERP系统中实施作业成本法的可行性，并提出了基于ERP的作业成本法的新特点。结合证券企业成本的特点，分析了在证券企业应用作业成本的可行性，并且通过借鉴制造业的理论和经验，首次提出了基于ERP的作业成本法在证券企业应用的完整方法。
该研究把理论分析的成果应用于广发证券，选择一个有代表性的营业部作试点，首次把作业成本法与证券企业相结合。从业务流程分析开始，到定义作业，分配成本费用，确定成本动因，最后把营业部的共同成本比较合理的分配到具体客户，建立起一套完整的作业成本核算体系。
该研究提出的基于ERP的作业成本法在证券企业应用的理论和方法，对于证券企业细化成本核算、加强客户关系管理、改善佣金定价方法和绩效评价方法，有很大帮助，同时对作业成本理论本身也是一种丰富和发展。
Activity-based costing first appeared in the late 1980s. The method has found wide application in manufacturing enterprises and is quickly developing in service enterprises. In China, researches on ABC in manufacturing enterprises start just not long ago, and few on service enterprises. With the wide application of ERP, it becomes a focus to fix the ABC into the ERP system. This research combines ERP, ABC and securities companies together for the first time. It aims to apply the ABC to securities companies.
This research starts from the analysis of effect of ERP on enterprises, analyzes the feasibility of applying ABC to ERP system, and proposes the characteristics of ERP-based ABC. It combines the characteristics of securities companies' costs, analyzes the feasibility of applying ABC to securities companies. With the help of theory and experiences of ABC application in manufacturing enterprises, this research proposes the complete method of applying ERP-based ABC to securities companies for the first time.
This research applies the theoretical analysis results to GF Securities Company, selects a typical branch, and combines ABC with securities companies for the first time. The research starts from the activity processes analysis, then defines activities, allocate costs, determines cost drivers, plausibly allocates the joint cost in the branch to specific clients and build up a complete set of ABC accounting system.
This research proposes the theory and method of applying ERP-based ABC to securities companies. It facilitates specifying cost accounting in securities companies, strengthening customer relationship management, improving method of commission pricing and performance evaluation method. It is also an enriching and development of ABC theory.
引文
1 Martin, M.. Enterprise resource planning. Fortune, 1998, 137(2):149—151
2 秦荪涛．现代企业资源计划管理(ERP)系统构建研究．计算机系统应用，1999，10：9—11
3 徐传球．析企业资源计划与供应链管理．华东经济管理，2000，3—4：99—101
4 张后启，ERP系统的概念及其管理思想．中外管理导报，1999，1：58—59
5 余长国．ERP中的供需链原理．经济师，2000，9：209—210
6 张铭，初壮．企业管理新趋势—从MRP到ERP，工业企业物资管理，1994，4；29—34
7 曾垂壁，李慧敏．集成化ERP管理模式．科研管理，1999，5；82—84
8 冯珊，唐超，李铁军，谢跃．企业资源计划与电子商务．系统工程与电子技术，2001，10：76—80
9 刘晓冰，王枫．ERP的发展、现状及展望．工业工程，2002，3：19—22
10 Cooper, R., Kaplan, R.S.. Measure cost right: make the right decision, Harvard Business Review, 1988, 9-10:96-103
11 Cooper, R.. The rise of activity-based costing-part one: what is an activity-based cost system?. Journal of Cost Management, 1988, 2(2): 45-54
12 Cooper, R.. The rise of activity-based costing-part two: when do Ⅰ need an activity-based cost system?. Journal of Cost Management, 1988, 2(3): 41-48
13 Cooper, R.. The rise of activity-based costing-part three: how many cost drivers do you need, and how do you select them?. Journal of Cost Management, 1989, 34-46
14 Cooper, R.. The rise of activity-based costing-part four: what do activity-based cost system look like?. Journal of Cost Management, 1989, 3(1): 38-49
15 Cooper, R.. You need a new cost system when…. Harvard Business Review, 1989, 27 (1) 77-82
16 Cooper, R.. Cost classification in unit-based and activity manufacturing cost system. Journal of Cost Management, 1990, 4(3): 4-14
17 Cooper, R., Kaplan, R.S.. Itow cost accounting distorts product costs. Management Accounting, 1988, 7:20-27
18 Cooper, R., Kaplan, R.S.. Measure cost right: make the right decisions. Harvard Business Review, 1988,9-10:96-102
19 Cooper, R., Kaplan, R.S., maisel, L.S., Morrissey, E., Oehm, R.M.. From ABC to
ABM. Management Accounting(US), 1992,11:23-35
20 Dan Swenson. The benefits of activity-based cost management. Accounting Research,1995,7:34-59
21 Colwyn Jones, T., Dugdale, David. The ABC bandwagon and the juggernaut of modernity. Accounting. Organizations and Society, 2002,1-3: 121-163
22 Douglas T. Hicks. Activity-based costing: making it work for small and mid-sized companies. John Wiley & Sons, inc, 1999
23 邹先德，孟庆岩．作业分析与成本控制模式．西安石油学院学报(社会科学版)，2001，5：15-20
24 Lebas, Michel. Which ABC? Accounting based on causality rather than activity-based costing, European Management Journal, 1999,10:501-511
25 D.I. Angelis, C.Y. Lee. Strategic investment analysis using activity based costing concepts and analytical hierarchy process techniques. Journal of International Production Research, 1996,34(5):1331-1345
26 Jack, Thomas. Relearning our ABCs: new twists on an old mode. Trends in Plant Science, 2001,7:310-316
27 赵立三，王丹．关于成本动因问题的理论探讨．会计研究，1998，6：32—35
28 Howell, R. and Soucy, S.. Cost accounting in the new manufacturing environment. Management Accounting, 1987,8:42-49
29 欧佩玉，王心平．作业成本法及其在我国先进制造企业的应用．会计研究，2000，2：46—51
30 乔忠，王雪雁，魏保平．作业成本法在中小企业应用的研究．中国农业大学学报(社会科学版)，2002，1：57—62
31 Gunasekaran. A.,Sarhadi. M,. Implementation of activity-based costing in manufacturing. International Journal of Production Economics, 1998,9:231-242
32 Anderson, Shannon W., Hesford, James W., Young, S. Mark. Factors influencing the performance of activity based costing teams: a field study of ABC model development time in the automobile industry. Accounting, Organizations and Society, April, 2002,4:195-211
33 Greenwood, T.G.,Reeve, J.M.. Activity-based cost management for continuous improvement: a process design framework, Journal of Cost management for the manufacturing Industry, 1992,4:57-87
34 Schneeweiss. Ch. On the applicability of activity based costing as a planning instrument, International Journal of Production Economics. 1998,5:277-284
35 Gordon, Lawrence A.; Silvester, Katherine J. Stock market reactions to activity-based costing adoptions. Journal of Accounting and Public Policy, 1999,9:229-251
36 刘秋生．基于ERP的企业成本管理模式研究．技术经济，2002，2：53—55
37 刘秋生，郝必传．作业成本法(ABC)在ERP系统中的应用．现代经济探讨，2001，7：60—62
38 陈富民，高建民，林志航．制造资源计划与作业成本法的集成研究．中国机械工程，2001，5：74—76
39 Timo Pirttila, Petri Hautaniemi. Activity-based costing and distribution logistics management. International Journal of Production Economics, 1995,41:327-333
40 Brandl M.T.,Levine S.P.,Smith S.G.. Activity-based cost management Part Ⅱ:Applied to a respiratory protection program, Environmental, Safety and health, 1998,59/5:335-345
41 Tzong-Ru Lee, Jui-Sheng Kao. Application of simulation technique to activity-based costing of agricultural systems: a case study. Agricultural Systems, 2001,67:71-82
42 Jennifer Ellis-Newman, Peter Robinson.The Cost of Library Services: Activity-based Costing in an Australian Academic Library. The Journal of Librarianship, 1998,9:373-381
43 《管理会计应用与发展的典型案例研究》课题组．作业成本法在我国铁路运输企业应用的案例研究．会计研究，2001，2：31-39
44 刘永立．作业成本法在税务机关的应用．河南税务，2001，21：24-26
45 潘玉红．作业成本法与商业银行的经营管理．渝州大学学报(社会科学版)，2002，4：24-27
46 庞秀生．运用作业成本计算深化银行成本管理．金融会计，2001，1：15-16
47 范雷，张燕．引入作业成本管理系统提高银行经营管理水平．福建金融，2000，10：6—8
48 田晓军．作业成本制度在银行再造中的应用．城市金融论坛，2000，4：38-42
49 马建立．作业成本法的基本原理及其在保险业的应用．财经理论与实践，1999，9：46-49
50 王曰欣．引进作业成本系统加强期货交易所的成本管理．财税与会计，1999，6：20-22
2 秦荪涛．现代企业资源计划管理(ERP)系统构建研究．计算机系统应用，1999，10：9—11
3 徐传球．析企业资源计划与供应链管理．华东经济管理，2000，3—4：99—101
4 张后启，ERP系统的概念及其管理思想．中外管理导报，1999，1：58—59
5 余长国．ERP中的供需链原理．经济师，2000，9：209—210
6 张铭，初壮．企业管理新趋势—从MRP到ERP，工业企业物资管理，1994，4；29—34
7 曾垂壁，李慧敏．集成化ERP管理模式．科研管理，1999，5；82—84
8 冯珊，唐超，李铁军，谢跃．企业资源计划与电子商务．系统工程与电子技术，2001，10：76—80
9 刘晓冰，王枫．ERP的发展、现状及展望．工业工程，2002，3：19—22
10 Cooper, R., Kaplan, R.S.. Measure cost right: make the right decision, Harvard Business Review, 1988, 9-10:96-103
11 Cooper, R.. The rise of activity-based costing-part one: what is an activity-based cost system?. Journal of Cost Management, 1988, 2(2): 45-54
12 Cooper, R.. The rise of activity-based costing-part two: when do Ⅰ need an activity-based cost system?. Journal of Cost Management, 1988, 2(3): 41-48
13 Cooper, R.. The rise of activity-based costing-part three: how many cost drivers do you need, and how do you select them?. Journal of Cost Management, 1989, 34-46
14 Cooper, R.. The rise of activity-based costing-part four: what do activity-based cost system look like?. Journal of Cost Management, 1989, 3(1): 38-49
15 Cooper, R.. You need a new cost system when…. Harvard Business Review, 1989, 27 (1) 77-82
16 Cooper, R.. Cost classification in unit-based and activity manufacturing cost system. Journal of Cost Management, 1990, 4(3): 4-14
17 Cooper, R., Kaplan, R.S.. Itow cost accounting distorts product costs. Management Accounting, 1988, 7:20-27
18 Cooper, R., Kaplan, R.S.. Measure cost right: make the right decisions. Harvard Business Review, 1988,9-10:96-102
19 Cooper, R., Kaplan, R.S., maisel, L.S., Morrissey, E., Oehm, R.M.. From ABC to
ABM. Management Accounting(US), 1992,11:23-35
20 Dan Swenson. The benefits of activity-based cost management. Accounting Research,1995,7:34-59
21 Colwyn Jones, T., Dugdale, David. The ABC bandwagon and the juggernaut of modernity. Accounting. Organizations and Society, 2002,1-3: 121-163
22 Douglas T. Hicks. Activity-based costing: making it work for small and mid-sized companies. John Wiley & Sons, inc, 1999
23 邹先德，孟庆岩．作业分析与成本控制模式．西安石油学院学报(社会科学版)，2001，5：15-20
24 Lebas, Michel. Which ABC? Accounting based on causality rather than activity-based costing, European Management Journal, 1999,10:501-511
25 D.I. Angelis, C.Y. Lee. Strategic investment analysis using activity based costing concepts and analytical hierarchy process techniques. Journal of International Production Research, 1996,34(5):1331-1345
26 Jack, Thomas. Relearning our ABCs: new twists on an old mode. Trends in Plant Science, 2001,7:310-316
27 赵立三，王丹．关于成本动因问题的理论探讨．会计研究，1998，6：32—35
28 Howell, R. and Soucy, S.. Cost accounting in the new manufacturing environment. Management Accounting, 1987,8:42-49
29 欧佩玉，王心平．作业成本法及其在我国先进制造企业的应用．会计研究，2000，2：46—51
30 乔忠，王雪雁，魏保平．作业成本法在中小企业应用的研究．中国农业大学学报(社会科学版)，2002，1：57—62
31 Gunasekaran. A.,Sarhadi. M,. Implementation of activity-based costing in manufacturing. International Journal of Production Economics, 1998,9:231-242
32 Anderson, Shannon W., Hesford, James W., Young, S. Mark. Factors influencing the performance of activity based costing teams: a field study of ABC model development time in the automobile industry. Accounting, Organizations and Society, April, 2002,4:195-211
33 Greenwood, T.G.,Reeve, J.M.. Activity-based cost management for continuous improvement: a process design framework, Journal of Cost management for the manufacturing Industry, 1992,4:57-87
34 Schneeweiss. Ch. On the applicability of activity based costing as a planning instrument, International Journal of Production Economics. 1998,5:277-284
35 Gordon, Lawrence A.; Silvester, Katherine J. Stock market reactions to activity-based costing adoptions. Journal of Accounting and Public Policy, 1999,9:229-251
36 刘秋生．基于ERP的企业成本管理模式研究．技术经济，2002，2：53—55
37 刘秋生，郝必传．作业成本法(ABC)在ERP系统中的应用．现代经济探讨，2001，7：60—62
38 陈富民，高建民，林志航．制造资源计划与作业成本法的集成研究．中国机械工程，2001，5：74—76
39 Timo Pirttila, Petri Hautaniemi. Activity-based costing and distribution logistics management. International Journal of Production Economics, 1995,41:327-333
40 Brandl M.T.,Levine S.P.,Smith S.G.. Activity-based cost management Part Ⅱ:Applied to a respiratory protection program, Environmental, Safety and health, 1998,59/5:335-345
41 Tzong-Ru Lee, Jui-Sheng Kao. Application of simulation technique to activity-based costing of agricultural systems: a case study. Agricultural Systems, 2001,67:71-82
42 Jennifer Ellis-Newman, Peter Robinson.The Cost of Library Services: Activity-based Costing in an Australian Academic Library. The Journal of Librarianship, 1998,9:373-381
43 《管理会计应用与发展的典型案例研究》课题组．作业成本法在我国铁路运输企业应用的案例研究．会计研究，2001，2：31-39
44 刘永立．作业成本法在税务机关的应用．河南税务，2001，21：24-26
45 潘玉红．作业成本法与商业银行的经营管理．渝州大学学报(社会科学版)，2002，4：24-27
46 庞秀生．运用作业成本计算深化银行成本管理．金融会计，2001，1：15-16
47 范雷，张燕．引入作业成本管理系统提高银行经营管理水平．福建金融，2000，10：6—8
48 田晓军．作业成本制度在银行再造中的应用．城市金融论坛，2000，4：38-42
49 马建立．作业成本法的基本原理及其在保险业的应用．财经理论与实践，1999，9：46-49
50 王曰欣．引进作业成本系统加强期货交易所的成本管理．财税与会计，1999，6：20-22
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