企业会计准则间接费用有哪些(根据企业会计准则下列费用中属于间接费用的是)

成本会计，更精确的掌握成本（成因）→提升利润，更好的公司运作

Cost accounting seeks to determine a company’s costs of production by measuring direct costs (such as raw materials) and adding an estimate of overhead or fixed costs (such as utilities). According to Professor David Myddelton of Cranfield School of Management in the UK, the inherent inaccuracy of this method often means that companies know far less than they should about their costs. They may be relatively clear about direct costs, but vague about the overhead costs that should be attributed to specific products. The commercial consequence of this is that a business may allocate marketing spending to a product that is not very profitable. In the long run, a business that makes wrong decisions like this will struggle to keep up with its rivals.

Activity-based accounting 基于活动的会计

Ideally, an accounting system measures every aspect of every transaction and decision related to a particular product or service. The most effective way of achieving this is through activity-based costing. Whereas traditional accounting systems estimate the overheads (perhaps by assuming that every unit produced at a factory should have the same share of the total overhead bill), activity-based costing is much more precise: it breaks down the overhead costs to find out which activities create which costs. This allows the company to realize that the cost of making a chocolate product, for example, is not “about 65 cents,” but exactly “59 cents.”

理想情况下，一个会计系统要衡量与特定产品或服务相关的每项交易和决策的各个方面。实现这一目标的最有效方法是通过基于活动的成本计算。传统的会计系统对间接费用进行估计（也许是假设工厂生产的每一个单位都应该在总的间接费用中占有相同的份额），而基于活动的成本计算则要精确得多：它对间接费用进行分解，找出哪些活动产生哪些费用。这使公司能够认识到，例如，生产一种巧克力产品的成本不是"大约65美分"，而是恰好 "59美分"。

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This level of accuracy tends to be especially important when considering nonstandard products, such as the completion of a special order of merchandise for the Brazil Olympics in 2016. Activity-based costing might show that the costs associated with this special order are higher than they would be for standard products. This would help the business to set the right prices for the Olympic items.

在考虑非标准产品时，这种准确度往往特别重要，例如完成2016年巴西奥运会的特殊商品订单。基于活动的成本计算可能会显示，与这个特殊订单有关的成本高于标准产品的成本。这将有助于企业为奥运商品制定正确的价格。

To perform effective activity based costing, a company needs to: first, identify all the direct and indirect activities and resources; second, determine the costs per indirect activity; and third, identify the “cost drivers” for each activity. A cost driver is a factor that influences or creates costs. For example, a bank teller has many activities— when measuring the cost driver of an activity such as handling incoming checks, the bank should figure out how long the teller spends on this task alone. From these three calculations, a company can calculate the total direct and indirect costs for a product or service. By piding these costs by the quantity produced, an accurate unit cost can be obtained. The company can then establish reliable break-even points, identify the products with the profit margins that make them worth backing (with advertising support, perhaps), and allow clear comparisons for making sound investment decisions.

为了进行有效的基于活动的成本计算，公司需要：第一，确定所有的直接和间接活动和资源；第二，确定每个间接活动的成本；第三，确定每个活动的 "成本驱动因素"。成本动因是影响或创造成本的因素。例如，一个银行出纳员有许多活动--在衡量一项活动的成本驱动因素时，如处理收到的支票，银行应计算出出纳员仅在这项任务上花费的时间。通过这三种计算，公司可以计算出产品或服务的直接和间接总成本。通过将这些成本除以生产数量，可以得到准确的单位成本。然后，公司可以建立可靠的收支平衡点，确定具有利润率的产品，使其值得支持（也许有广告支持），并允许进行明确的比较，以做出合理的投资决策。

Keeping of costs with a reasonable degree of accuracy can be made a matter of very great profit to the company.

以合理的准确度保持成本，可以使公司获得非常大的利润。

F. W. Taylor

Frederick Winslow Taylor

Born in 1856 in Philadelphia, PA, F. W. Taylor trained as a mechanical engineer. He later became famous for his study of “Scientific Management,” which was based on the idea that effective management is a science with clearly defined laws. Taylor was also known as the “father” of cost accounting.

F. W. 泰勒于1856年出生于宾夕法尼亚州的费城，接受过机械工程师的培训。他后来因研究 "科学管理 "而闻名，其基础是有效管理是一门具有明确规律的科学。泰勒也被称为成本会计的 "之父"。

In the late 19th century, he established new accounting systems involving the “monthly determination of unit costs.” He highlighted the value of cost data as information that managers could use to set prices and decide what to produce. His belief was that if accounting information is to be valuable, it must be useful, timely, and formed into comparable statements, so that progress (or decline) can be identified quickly. F. W. Taylor died of pneumonia in 1915 at 59.

在19世纪末，他建立了涉及 "每月确定单位成本 "的新会计制度。他强调了成本数据的价值，认为管理者可以利用这些信息来制定价格和决定生产什么。他的信念是，如果会计信息要有价值，它必须是有用的，及时的，并形成可比较的报表，这样就可以迅速确定进展（或下降）。F. W. 泰勒于1915年死于肺炎，享年59岁。