作业成本法对质量管理的改进外文翻译.docVIP

外文文献翻译 The improvement of the qualitymanagement by the activity-based costing 1. Introduction At present, in every company the most important criterion of activity’s estimation is profit, it means the relation of costs, which the company carried to produce the goods or to execute the services to the price, which was obtained for offered goods or services. So more and more attention is taken to the most precise calculations of costs in every branch of a company, and also quality costs. Thanks to correct recognition and naming of costs it is carried out the detailed analyze of a company, which makes possible taking the wide range of the improvement and preventive activities. This analyze permits to detect in the enterprise the places, where are carried the costs, which don’t have the influence on the effectiveness and the quality of the whole enterprise. It also makes possible the identification of places where the enlargement of outlays can significantly raise the effectiveness. Managements of the enterprises more and more often and effectively use the cost improvement and monitoring of their own quality management systems. One from such methods, which permits on qualification of costs in a company, and then their analyzing is the activity-based costing . 2. Activity-based costing Activity-based costing is not a popular method of costs’ calculation in Poland yet. Up to now, a large part of firms only use the traditional costs’ systems e.g. generic system, as demand the obligatory reporting. Companies create additional accounts, so called beyond balance sheet on which they register selected costs according to their needs, and calculation reduces to using the little precise keys of partition. Activity-based costing has special usage to calculation of real cost of individual product. Activity-based costing can also be used with success to carry on the quality costs’ account. Activity-based costing is different from the traditional cost system. The essence of activity-b