跪求Cooper和Kaplan1987年发表的关于管理会计的英文文献

cost much more because of the theoretical concept of Cooper Kaplan in 1987, in an article entitled "Cost Accounting System to distort what Qu product costs, "the article which first proposed the" cost drivers "(cost driver. driving factor cost) theory that, in essence, is a function of cost. or interaction with the various independent factors (variables) to drive results. So what factors are driving a cost, or what the motive force for the cost? Traditionally, businesses (eg, yield) as the sole cost driver (variables). At least that distribution plays a decisive role in restraining its cost, and other factors (motivation), both aside. According to this thinking fluctuation, the full costs into variable costs and fixed two categories. Based on this understanding, as a fundamental analysis and dependent on the volume of production costs in the budget management flexibility in the specific application. This can be regarded as an effective cost management ideas. However, the volume of business is not the only factor driving costs. According to Cooper Kaplan's "successful action by the theory of" cost drivers can be grouped into five categories : number of factors which installment cause, products cause, motivation processing factories cause. From this point of view, we should on the basis of analysis of the various cost drivers, open up and find new ways to control costs. For example, According to activity-based costing (ABC --Activity Based Costing) Cost Driver analysis of the cost of doing business can be divided grounds driven by short-term changes in business motivation costs (such as direct materials, direct wages, and so on) and the motivation driven by the volume of long-term changes in operating costs (mainly indirect costs). Based on this understanding, management may consider in the cost of doing business through the appropriate scale of operation to effectively control costs, usually more conducive to large-scale small scale units to reduce product cost. If procurement costs are not simply constrained by the volume of procurement, and the frequency of purchase. purchased large quantities of lower unit cost of procurement; Marketing costs to be incurred by sales volume are not simply restricted, The installment sales with a large number of domestic unit sales to reduce the burden of marketing costs. In such cases, if the analysis of the motivation (variables) and the costs (variable), the relationship between The specific function of cost model can be further used mathematical methods to determine the optimal size of the economy. Management accounting policy described in the optimal order quantity model is a concrete example of this. Through further analysis can be found, in addition to the objective factors driving costs. Cost will be artificially driven by subjective factors, that is, cost function can be expressed as : cost = f (objective motivation. subjective motivation). It is precisely because people have the greatest motivation, man subjective motivation driving the cost of doing business is also an important factor. For example, workers cost management, quality, collective consciousness and awareness of business ownership, work and responsibility, among workers and between workers and the leadership of interpersonal relationships, the level of subjective factors are affecting the cost of doing business. and thus may be considered as the driving cost factors. From the point of view of cost control, people's subjective motivation has tremendous potential. Practice shows that the responsibility for cost accounting center, controllable cost, the cost of research and analysis responsibilities. actively work to improve cost management in a practical sense. In short, enterprise cost management, it should establish a motive theory based on more than the cost of management concepts. Based on the analysis of the establishment of such a fluctuation in the cost of management and often can be induced to produce new ideas and effective cost management initiatives.