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1、外文文献翻译Theimprovementofthequalitymanagementbytheactivity-basedcosting1.IntroductionAtpresent,ineverycompanythemostimportantcriterionofactivity’sestimationisprofit,itmeanstherelationofcosts,whichthecompanycarriedtoproducethegoodsortoexecutetheservicestotheprice,whichwasobtained
2、forofferedgoodsorservices.Somoreandmoreattentionistakentothemostprecisecalculationsofcostsineverybranchofacompany,andalsoqualitycosts.Thankstocorrectrecognitionandnamingofcostsitiscarriedoutthedetailedanalyzeofacompany,whichmakespossibletakingthewiderangeoftheimprovementandpr
3、eventiveactivities.Thisanalyzepermitstodetectintheenterprisetheplaces,wherearecarriedthecosts,whichdon’thavetheinfluenceontheeffectivenessandthequalityofthewholeenterprise.Italsomakespossibletheidentificationofplaceswheretheenlargementofoutlayscansignificantlyraisetheeffectiv
4、eness.Managementsoftheenterprisesmoreandmoreoftenandeffectivelyusethecostimprovementandmonitoringoftheirownqualitymanagementsystems.Onefromsuchmethods,whichpermitsonqualificationofcostsinacompany,andthentheiranalyzingistheactivity-basedcosting.2.Activity-basedcostingActivity-
5、basedcostingisnotapopularmethodofcosts’calculationinPolandyet.Uptonow,alargepartoffirmsonlyusethetraditionalcosts’systemse.g.genericsystem,asdemandtheobligatoryreporting.Companiescreateadditionalaccounts,socalledbeyondbalancesheetonwhichtheyregisterselectedcostsaccordingtothe
6、irneeds,andcalculationreducestousingthelittleprecisekeysofpartition.Activity-basedcostinghasspecialusagetocalculationofrealcostofindividualproduct.Activity-basedcostingcanalsobeusedwithsuccesstocarryonthequalitycosts’account.Activity-basedcostingisdifferentfromthetraditionalc
7、ostsystem.Theessenceofactivity-basedcostingincontrasttotraditionalmethodsof10accountancyisanalysiswhichprocessesandactivitiestakeplaceinacompany,fromwhichsuppliestheyprofit(itmeanswhatcausesoccurrenceofactivityandconsumptionofsupplies)andhowmanyactivitiesandsuppliesareusedupb
8、yeachcostobjects(products,customers,distributionchannels,functions).
