外文翻译 原文: Activity-Based Costing and Management Solutions to Traditional ings of Cost Accounting METHODOLOGY Today’s traditional cost accounting system supports enterprise-wide financial reporting and measure the health of the business. However, this conventional approach to cost is somewhat little value to quality practitioners and decision makers in the areas of cost allocation in a value stream; cost of quality or poor quality in the enterprise; and forecasting or budgeting for quality. This thesis study will prove the activity-based costing and management is the quality tool and solution to quality cost ings of the standard accounting work in the area of total quality management. This includes the introduction to the concept of ABC/M; its significance in horizontal costing approach in the value stream; ABC/M to identify and reduce cost of quality (COQ); and budgeting and forecasting efforts via activity-based model. This article will introduce the quality professionals and decision makers the different approach to defining true costs in the cross-functional processes. This includes the study and the application of the activity-based costing and management approach within the total quality management framework in today’s petition. In addition, ABC/M will be proven as the quality solution to conventional cost accounting system via the concepts of lean, cost of quality and forecasting and budgeting. The quality practitioners will gain and be able to expand their perspectives and roles in cost drivers and allocation for process cost control and improvement opportunities. Activity-Based Costing and Management and Traditional Cost Accounting System One of the important questions to be explored further in this section is how traditional accounting system that has been widely used as the internal and external cost system is considered inadequate. In addition, why can the activity-based costing and management be a TQM solution of choice to quality cost ings of t
