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imputation, assuming the product is actually
consumed in these common products, the production
cost and highly relevant. Traditional cost allocation
methods are often used to allocate fixed
manufacturing costs due to the standard unit of
product output, direct labor hours, direct labor rates,
machine hours, direct materials. As the basis of such
allocation is closely related with the production, the
traditional method known as the "number-based " cost
allocation method. In previous single product
structure, production equipment simple production
environment, such as the cost driver unit level only,
and accordingly the cost allocated to the linear
products to cost-sharing method, did not show
anything wrong place . But the knowledge economy,
the cost and management theory and practice has
been a huge challenge:
(1) high-tech development, especially in modern
manufacturing technology, increasing the
value of machinery and equipment, machinery
and equipment maintenance costs,
depreciation expenses increased significantly,
resulting in significant changes in the structure
of product cost, reduced direct costs, indirect
costs significantly Improve and continue to
use traditional assessment methods, likely to
cause distortion of product costs;
(2) use of non-causal factors of the single standard
indirect cost-sharing and prone to over-or
underestimate the cost, resulting in a
difference between products "cost shift "
problem.
The basic principle of ABC is set according to
different cost drivers, cost pools, respectively, and
were consumed by a variety of products, amount of
work in the corresponding cost-sharing the cost of the
library, and then were aggregated total cost of
operating a variety of products, calculated products of
the total cost and unit cost. The calculation of the
operation as the core, according to operations on the
resources consumed by the consumption of resources
will be allocated to the cost of operations, then the
operating cost of the product based on cost drivers to
trace the formation and accumulation, thus get the
final product cost. ABC is a more accurate cost
allocation method that can be reasonably stable
allocation of indirect costs to products, it is applied to
the calculation of indirect costs of university research
is feasible, not only for the government to the
university's research and provide the basis for indirect
cost allocation, Universities can also provide cost
control and financial decision-making to help
strengthen the effective use of university resources.
But operating costs of Applied Research indirect
cost method may encounter the following problems:
(1) On inadequate understanding of scientific
research indirect cost accounting.
(2) University College is not conducive to the
current accounting system, the implementation
of activity-based costing. The implementation of
ABC requires additional data, such as teachers
in various activities and time spent, the current
university accounting into the accounting
system is not in its.
(3) Activity-Based Costing there own limitations.
First, the implementation of activity-based
costing is a systematic project, the division of
work is a bottom-up or top-down process, its
implementation requires in addition the financial
sector with many sectors outside, especially the
support of school leaders need to Coordination
of various departments. Second, the job has a
different level, and the university is a function
of the operating process of the parallel-type
structure, operations center to determine the
division with the job inevitably have a certain
subjectivity. Select the appropriate cost drivers
in a distribution, and sometimes because of lack
of appropriate data and judgments based on the
subjective experiences and feelings. Again, the
accurate calculation of costs, the need for each
job to determine a cost driver, which requires
the implementation of the higher costs, not
cost-effective. Sometimes a job has multiple
cost drivers, how to determine the cost drivers
involved in one or more of product costing is
also a problem.
(4) high cost of implementation. First, the
implementation of activity-based costing
systems need to develop operating costs, the
development and operation and maintenance
more expensive. Secondly, the successful
implementation of ABC requires staff with
appropriate quality and ability, and the current
university accounting staff understanding of
costing not much. Again, the implementation of
activity-based costing in the first several years
after, need to be tracking the implementation
and evaluation, and implementation process,
some of the problems corrected. Therefore, the
successful implementation of activity-based
costing requires a longer time.
RESEARCH OF UNIVERSITIES RESEARCH INDIRECT COSTS ALLOCATION BASED ON COOPERATIVE
GAME
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