作业成本法在一制造公司应用：与传统的成本核算比较外文翻译】

外文文献翻译 原文 少年中国说原文俱舍论原文大医精诚原文注音大学原文和译文对照归藏易原文 ：ApplicationofActivity-BasedCostinginaManufacturingCompany:AComparisonwithTraditionalCostingAbstractActivity-BasedCosting(ABC)representsanalternativeparadigmtotraditionalcostaccountingsystemandhasreceivedextensiveattentionduringthepastdecade.Ratherthandistortingthecostinformationbyusingtraditionaloverheadallocationmethods,ittracesthecostviaactivitiesperformedonthecostobjects(productionorserviceactivities)givingmoreaccurateandtraceablecostinformation.Inthispaper,theimplementationofABCinamanufacturingsystemispresented,andacomparisonwiththetraditionalcostbasedsystemintermsoftheeffectsontheproductcostsiscarriedouttohighlightthedifferencebetweentwocostingmethodologies.TheresultsoftheapplicationrevealtheweakpointsoftraditionalcostingmethodsandanS-Curvewhichexposestheundercostedandovercostedproductsisusedtoimprovetheproductpricingpolicyofthefirm.1.IntroductionThecustomerdrivenenvironmentoftoday’smanufacturingsystemsandthecompetitivepressureoftheglobaleconomyforcemanufacturingservicesandorganizationstobecomemoreflexible,integratedandhighlyautomatedinordertoincreasetheirproductivityatreducedcosts.Butitisimpossibletosustaincompetitivenesswithoutanaccuratecostcalculationmechanism[1].Proposedby[2],asanalternativemethodtotraditionalcostaccountingmethods,ABCassignscoststoactivitiesusingmultiplecostdrivers,thenallocatescoststoproductsbasedoneachproduct’suseoftheseactivities[3],[4].Usingmultipleactivitiesascostdrivers,itreducestheriskofdistortionandprovidesaccuratecostinformation[3].InanABCsystem,thetotalcostofaproductequalsthecostoftherawmaterialsplusthesumofthecostofallvalueaddingactivitiestoproduceit[4].Inotherwords,theABCmethodmodelstheusageoftheorganizationresourcesbytheactivitiesperformedandlinksthecostoftheseactivitiestooutputs,suchasproducts,customers,andservices[5].Eachproductrequiresanumberofactivitiessuchasdesign,engineering,purchasing,productionandqualitycontrol.Eachactivityconsumesresourcesofdifferentcategoriessuchastheworkingtimeofthemanager.Costdriversareoftenmeasuresoftheactivitiesperformedsuchasnumberofunitsproduced,laborhours,hoursofequipmenttime,numberofordersreceived.Intraditionalcostaccountingsystems,directmaterialsandlaboraretheonlycoststhatcanbetraceddirectlytotheproduct.ByusingtheABCsystem,activitiescanbeclassifiedasvalue-addedandnon-value-addedactivities.Inordertoimprovetheperformanceofthesystem,non-value-addedcanbeeliminated.Despitetheadvantagesofprovidingaccuratecosts,itrequiresadditionaleffortandexpenseinobtainingtheinformationneededfortheanalysis[6].However,aproperdesigntoolcanhelptoreducetimeusedformodelingandovercomethedifficultiespresentindesigningacostmodel.TheprimaryobjectiveofthispaperistodevelopanABCsystemforasanitary-warecompanyandtocomparetheresultsofABCwithtraditionalcostingmethods.Inotherwords,theaimofABCanalysisistoguideimprovementeffortsofmanagementintherightdirectionbyprovidingaccurateinformationaboutactivities.Theorganizationofthepaperisasfollows:Insection2,themethodologyofABCisexplained.Acasestudyispresentedinsection3toillustratetheapplicationofABCinacompany.Finally,insection4,theconclusionsandthefutureresearchdirectionsaregiven.Somesuggestionsareofferedtoimprovetheperformanceofthecompany.2.Activity-BasedCosting(ABC)ABCisaneconomicmodelthatidentifiesthecostpoolsoractivitycentersinanorganizationandassignscoststocostdriversbasedonthenumberofeachactivityused.Sincethecostdriversarerelatedtotheactivities,theyoccuronseverallevels:1.Unitleveldriverswhichassumetheincreaseoftheinputsforeveryunitthatisbeingproduced.2.Batchleveldriverswhichassumethevariationoftheinputsforeverybatchthatisbeingproduced.3.Productleveldriverswhichassumethenecessityoftheinputstosupporttheproductionofeachdifferenttypeofproduct.4.Facilityleveldriversarethedriverswhicharerelatedtothefacility’smanufacturingprocess.UsersoftheABCsystemwillneedtoidentifytheactivitieswhichgeneratecostandthenmatchtheactivitiestothelevelbasesusedtoassigncoststotheproducts.WhileusingtheABCsystem,theactivitieswhichgeneratecostmustbedeterminedandthenshouldbematchedtotheleveldriversusedtoassigncoststotheproducts.TheimplementationoftheABCsystemhasthefollowingsteps:1.Identifyingtheactivitiessuchasengineering,machining,inspectionetc.2.Determiningtheactivitycosts3.Determiningthecostdriverssuchasmachininghours,numberofsetupsandengineeringhours.4.Collectingtheactivitydata5.Computingtheproductcost3.ImplementationoftheABCMethod:ACaseStudyTheimplementationstudypresentedheretookplaceinoneoftheleadingsanitarywarecompaniesinTurkey[7].Ithasaproductioncapacityof6.8thousandtons.Likemanysanitarywaremanufacturers,thecompanyincludessomecommonprocesses.Firststageoftheprocessesisdoneinthebulk-preparementdepartmentwhichisinchargeofpreparingtheessentialquantitiesofbulkbearing.Recipesarepreparedforeachproductionrunandaccordingtothisingredientrecipes,thebulksarepreparedbytheelectronicallycontrolledtanks.Afterthebulkisready,itcanbesenttotwodifferentdepartments,pressuredandclassicalcastingdepartments.Inpressuredcastingdepartment,thebulkisgivenshapebythepressuredcastingprocess.Theprocessusesautomatedmachinesandhasshortercycletimeswhencomparedtoclassicalcastingdepartment.However,thebulkusedinthisdepartmentmusthavethecharacteristicsofstrengthandendurance.Theoutputofthisdepartmentissenttoglazingdepartment.Classicalcastingisthesecondalternativetoproducesanitarywareproducts.Inthisdepartment,mostoftheoperationsareperformedbydirectlabor.Thecycletimesoftheproductsarelongerthanthepressuredcastingdepartment.Theoutputofthisdepartmentis“shapedandcasted”bulkandsenttotheglazingdepartment,too.Inglazingdepartment,shapedbulkisglazed.Thisstagecanbedefinedaspolishingtheproductswithaprotectivematerialfromexternaleffects.Theoutputofthisdepartmentissenttotunneloven.Intunneloven,theproductsareheatedover1200degreesCelsius.Afterstayinginthesesovensforaperiodoftime,theproductsareinspectedbytheworkers.However,someoftheoutputmayhavesomeundesiredcharacteristicslikethescratches,etc.Inthiscase,theseproductsaresenttothesecondheattreatmentwheretheyarereworkedandheatedagain.Theproperoutputissenttopackagingwhilethedefectedonesaresenttowaste.Finally,inpackagingdepartment,productsarepackagedandshrunken.Companyhasbeenusingaprocesscostinglogicforobtainingthepropercostingofitsproducts.Processcostingisalsoawidelyusedcostingtoolformanycompanies.Thismethodrecognizesthefollowingcostpools:–DirectLabor:Allworkerstakingplaceintheproductionarerecognizedasdirectlaborandthispoolisthemostcommonpoolusedineverystage.–LPG-Electricityhotwater:Theseitemsareimportantcostingelementincastingdepartments.–Packaging:Thiscostisobservedinthefinalstageofthefirmcalledfinalpackaging.Itincludespackagingandshrinkingoftheproducts.–Overheads:Thisisalsocommoncostpoolforallthestagesinthefirm.Itincludesdepreciation,rents,indirectlabor,materials,andmiscellaneouscosts.InordertoperformABCcalculations,processcostingsheetsareused.Becauseprocesscostingaggregatesthecostinthecaseofmorethanoneproduct,itisdifficulttoobtainthecorrectresults.Thecorrectresultswithprocesscostingcanonlybeachievedwhenthereisasinglehomogenousproduct.Afteranalyzingtheoutputofbulkpreparementdepartment,itisseenthatbulkpreparedforthetwodepartmentsarethesamewhichbringsanopportunityfortheanalysis.Firstly,timesheetsarepreparedtolearnhowmuchofthelabortimeisusedtoperformtherelevantactivities.Workersfilledthetimesheetandasaresult,theactivityknowledgeoftheprocessesandrelatedpercentagetimesareobtained.Thetimesheetsareeditedandnecessarycorrectionsaremade.Whilesomeoftheactivitiesaremerged,someofthemarediscarded.Afterthisstage,thewagedataisrequestedfromtheaccountingdepartmentandlaborcostoftheactivitiesaredetermined.Iftheamountoftheactivitiesthateachproductconsumescanbelearnt,theproductcostingcanbecalculatedbytakingthesumofthecostsoftheactivitiesconsumedbytheseproducts.Observationsandnecessaryexaminationsaredonetoreachthisknowledgeandtheconversioncostsareloadedontotheactivities.Costofrentisloadedaccordingtothespacerequiredforeachactivityandsimilarly,thepower,depreciationandotherconversioncostsareloadedontheactivitiesaccordingtotheactivities’consumptionoftheresources.Ifactivityauses2/5andactivitybcovers1/5,whileactivityccovers2/5ofthedepartmentspace,thenactivityaisgiven2/5,bisgiven1/5andcisgiven2/5ofrent.Alltheconversioncostsaredistributedbyusingthesamelogic.Theactivitiesperformedduringclassicalcastingare:molding,drillingassemblyholes,rework,equipmentclean-up,drillingfunctionholesandcarrying.Theactivitydriverformoldingistheprocessingtime,fordrillingassemblyholesisthenumberofholes,forreworkisthenumberofoutputs,forequipmentcleanupisthetotalprocessingtime,fordrillingfunctionholesisthetotalnumberoffunctionholesandforcarryingarethenumberofprocessedunitsinthisdepartment,unitareatheproductallocatesonthecarrierandthetotalareaofcarriedgoods.Theactivitiesperformedduringpressuredcastingare:molding,drillinglateralholes,setup,cuttingexcessmaterialsfromtheproducts,generalrework,carryingWIP,drillingassemblyholes,ringpreparation,drillingsomesubcomponentswashbasins,washbasindrilling,reworkofbackoftheproducts,X-patchcontrol,bringingtheWIP,helpingtootherdepartments,fillingforms,moldcheck-up,WIPcontrol,equipmentandpersonnelcontrol,drillingwaterholes.Theactivitydriverformoldingisthenumbermoldsused,fordrillinglateralholesisthenumberofoutput,forsetuparetheincomingunits,setuphour,setupforotherproducts,setupforbasins,setupforotherproducts,forcuttingexcessmaterialsfromtheproductsistheincomingunits,forgeneralreworkisalsotheincomingunits,forcarryingWIPisthenumberofoutput,fordrillingassemblyholeandforringpreparationisthenumberofoutput,fordrillingsomesub-componentswashbasinsisthenumberofsubcomponents,forwashbasindrillingisthenumberofwashbasins,reworkofbackoftheproductsandX-patchcontrolisthenumberofoutput,forbringingtheWIPistheincomingWIP,forhelpingtootherdepartmentsisthenumberofreservoirs,forfillingforms,moldcheck-up,WIPcontrol,equipmentandpersonnelcontrol,drillingwaterholesistheincomingunits.Theactivitiesperformedduringglazingaremaintenance,glazingwithhand,WIPtransfer,rework,closetshaking,planning,routinecontrolsandprismdataentry.Theactivitydriverformaintenanceisthenumberofreworkedparts,forglazingwithhandistheweightofpartstobeglazed,forWIPtransferandreworkisthenumberofreworkedparts,forclosetshakingisthenumberofclosets,forplanning,routinecontrolsandprismdataentryistheplannedunits.Theactivitiesperformedinthetunnelovendepartmentaretunnelovenactivity,transfertooven,transferfromoven,heatcontrol,ovensecuritycontrol,planning,routinecontrols,prismdataentry,takingrecords,secondheattreatmentactivity,WIPfeedingtotheoven,reworkofheatprocessedunitsandspecialtreatment.Theactivitydriverfortunnelovenactivity,transfertooven,transferfromoven,heatcontrolandovensecuritycontrolisthetotalareacoveredbytheheatedunits,forplanning,routinecontrols,prismdataentryandtakingrecordsisthetotalsumofoutputs,forsecondheattreatmentactivityandWIPfeedingtotheovenistotalareacoveredbyallunits,forreworkofheatprocessedunitsandspecialtreatmentisthetotalareacoveredbyoutputs.Theactivitiesperformedinthepackagingdepartmentarepackaging,shrinking,clean-up,organizingthefinishedproducts,maligning,andproductfunctioncontrolandtransferringtheoutputs.Theactivitydriverforpackagingandshrinkingisthepackagedvolume,forclean-upisthetotalnumberofunitscleaned,fororganizingthefinishedproducts,maligning,productfunctioncontrolandtransferringtheoutputsisthetotalnumberofoutputs.Afterfindingtheproductcostsofthefirm,thecostsobtainedbyprocesscostingmethodologyandtheABCresultsoftheproductcostsarecompareFromtheresults,itisseenthattherearesignificantdifferencesbetweensometheproductcostsobtainedbythetwomethods.4.ConclusionsABCutilizestheactivityconceptandbyusingtheactivities,ABCcansuccessfullylinktheproductcoststoproductionknowledge.Howaproductisproduced,howmuchtimeisneededtoperformanactivityandfinallyhowmuchmoneyisabsorbedbyperformingthistaskareansweredbythehelpofABCstudies.AnS-CurvewillexistafterthecomparisonofthetraditionalandABCcosts[8].Thefollowingnotationisusedforthecomparisonofthetwoproductcostvalues.%BiasofABCfromtraditionalcostingisfoundforeachproduct.%bias=(ABCcost/traditionalcost)*100.ProductcostsunderABCandtraditionalcostingviewscanbeusedtodesignatable(Table1)whichillustrates%biasofABCandtraditionalcosts.Table1.ComparisonofthetwoproductcostvaluesproductsBias%ProductsBias%Product70Product28Product23Product56Product64Product48Product12Product4Product59Product63Product47Product53Product62Product46Product31Product11Product1Product54Product37Product50Product3Product8Product22Product6Product30Product44Product42Product7Product19Product14Product58Product29Product36Product5Product20Product15Product26Product39Product24Product32Product55Notethatthetableincludesonlytheproductsthataresold.Productsthatarenotsoldbutleftassemiproductsarenotinvolved.Theresultsshow3significantregions:1.Productsundercoatedbytraditionalcosting:Thecostsoftheseproductsarehigherthanthe“process-costing”andwhenplottedaregreaterthanthevalue100atyaxis.BeforetheABCstudywasimplemented,firmwasnotawareofthishiddenlossofmoneyforeachoftheseproducts.BythehelpoftheABCstudy,peoplenoticedthis“hiddenloss”andpricingdecisionsareexamined.2.Productsovercostedbythetraditionalmethods:Theseproductsaretheoneswhichhavesmallervaluesthanthevalue100ofy-axis.BythehelpoftheABC,firmrealizedthat,thecostsoftheseproductsarelowerthanthecostsobtainedbyprocesscosting.A“hiddenprofitzone”occursfortheseproducts.Withoutanyintention,ahiddenbenefitisgainedfromtheseproductsbytraditionalcosting.ButnoticingtherealABCcostsoftheseproducts,thefirmcanre-pricetheseoutputsandcangainacompetitiveadvantage.3.Productswhicharecostedalmostthesame:Thesearetheproductswhosecostsresultnearlythesamebyusingthetwomethods.Anarrowbandof20percentage(%80-%120)canbeacceptedforthisregion.Fig.1.S-CurveFromtheABCanalysis,itisseenthatwhilesomeoftheproductsareundercosted,andovercosted,someofthemgivenearlythesameresults.Intheanalysis,thecostcalculationsofthebulkpreparementdepartmentareperformedusingtraditionalcostingmethod.Whentheoutputsoftheprocessesareidenticalornearlyidentical,thenABCmustbeavoidedtoimplement.BecauseABCconsumeslotsoftime,dataandefforts,implementationofithasalsoacost.Foridenticaloutputs,bothABCandtraditionalgivethesameresults,soitisnotlogicaltoimplementABC.Bythehelpofthisanalysis,product-pricingdecisionsgainimportance.Pricingdecisionscanbedoneunderthescopeofthesehiddenlossesandprofits.AccordingtotheABCresults,thecompanywillprobablyincreaseordecreasesomeofitsproductcoststogainmorecompetitiveadvantage.Thecostingprocessofthecompanyhighlightedsomeweaknessesoftheinformationsystem,too.Theseproblemsarealsoexpectedtobefixedinthefuture.Asitisseeninthisapplication,ABCiscapableofmonitoringthehiddenlossesandprofitsofthetraditionalcostingmethods.TheexistenceofS-Curveshowswhichonesoftheproductsareunderorovercosted.Asafurtherwork,inthecompany,performanceanalysisareexpectedtobedoneandespeciallyBalancedScoreCard(BSC)implementationscanbeperformed.TheexistenceoftheABCdatabaseisanadvantageforBSCapplicationssinceitsfinancialphaserecommendsanABCimplementation.KaizenapplicationsandBSCcangivethefirmgreatadvantagesintheshortandlongrununderthescopeofABC.ThestudiesinliteraturepromotethatABCisapromisingmethodtosupportpricing,productmix,andmakeorbuydecisionsinmanufacturingcompanies.ABCisafruitfulareaforresearchersandhashighpotentialfornovelapplicationssuchasthehybridizationofABCwithmeta-heuristicsmethodsasArtificialNeuralNetworks,GeneticAlgorithms,andSimulatedAnnealing.References1.Ozbayrak,M.,Akgun,M.,andTurker,A.K.:Activity-basedcostestimationinapush/pulladvancedmanufacturingsystem.Int.J.ofProductionEconomics,vol.87(2004)49-65.2.Cooper,R.andKaplan,R.S.:Howcostaccountingdistortsproductcosts.ManagementAccounting,vol.69(1988)20-27.3.Kim,G.,Park,C.S.,andKaiser,M.J.:Pricinginvestmentandproductionactivitiesforanadvancedmanufacturingsystem,EngineeringEconomist,vol.42,no.4(1997)303-324.4.Gunasekaran,A.,andSarhadi,M.:Implementationofactivity-basedcostinginmanufacturing.Int.J.ofProductionEconomics,vol.56-57(1998)231-242.5.Ben-Arieh,D.andQianL.:Activity-basedcostmanagementfordesignanddevelopmentstage.Int.J.ofProductionEconomics,vol.83(2003)169-183.6.Lewis,R.J.:Activity-basedmodelsforcostmanagementsystems.QuorumBooks,West-port,CT(1995).7.Koker,U.:Activity-basedcosting:Implementationinasanitarywarecompany.M.Sc.Thesis,DepartmentofIndustrialEngineering,UniversityofDokuzEylul(2003).8.Cokins,G.:Activity-basedcostmanagementmakingitworks.McGraw-Hill.Inc.(1997).Source:GoncaTuncel,DeryaErenAkyol,GunhanMiracBayhan,UtkuKoker.ApplicationofActivity-BasedCostinginaManufacturingCompany:AComparisonwithTraditionalCosting[J].LectureNotesinComputerScience,2005,(16):562-569.翻译文章译文：作业成本法在一制造公司应用：与传统的成本核算比较客户驾驭着当今制造业系统的环境，全球经济的竞争压力迫使制造业的服务和组织需要变得更灵活、更完整，不断加强自动化,从而提升其生产力、降低成本。但是没有准确的成本计算机制是无法保持竞争力的。作业成本法的提出，可作为弥补传统成本核算方法不足的一种可行方法。作业成本法用多种成本动因分配活动成本，然后根据每个产品对这些活动的使用来分配成本。像很多活动都采用了成本动因分配成本，它减少了扭曲的危险，并提供了准确的成本信息。在一个作业成本法系统中，一件产品的总成本相当于原材料的成本加上制造过程中所有产生价值的成本。换句话说，作业成本法模拟了活动进行中组织资源的使用和与活动的产出有关的产品、客户和服务。每样产品都需要一系列的活动，例如设计、工程、采购、生产以及质量控制。每一项活动消耗不同范畴的资源，例如经理的工作时间。成本动因经常执行的活动外的单位数目如生产劳动小时数、统计收到的订单数等。成本动因就是经常执行活动的措施，如生产单位数目、劳动时间，设备使用时间,接收的订单数量。在传统的成本核算系统中，直接可用的材料和劳动力是仅有的成本，可以直接追溯到产品。运用作业成本法系统，生产活动可分为增值的和贬值的。为了提高系统的性能，贬值是可以避免的。尽管作业成本法具有提供准确成本的优势,但在获得分析所需的信息时，额外的努力和花费是必需的。然而，一件正确的设计工具有助于减少建模所用的时间，并且能克服在设计成本模式中出现的困难。本文主要是为一家卫浴公司开发一项作业成本法系统，并将作业成本法系统的结果与传统成本计算方法进行比较。换句话说，作业成本法系统分析的目标就是指导管理成果的改进，使其在正确的方向上提供有关活动的准确信息。该组织的文章是这样的：在第2节中，对作业成本法作了解释。在第3节中，有一个案例研究，它给出了作业成本法在一家公司里应用。最后在第4节，提出了得到的结论及未来的研究方向。还给出了几条建议以改进这家公司的表现。2.作业成本法作业成本法是一种经济模式，它指明了组织中的作业成本池或活动中心，以及基于各项活动分配的成本和成本动因。由于成本动因和生产活动有关，它们往往出现在以下几个层面上：单位级的动因，假设每个单元的生产要素正在生产。批处理级的动因，假设其生产的变化每炉的生产要素在生产。产品级的必要性,假设以投入的必要性去支持生产的各类产品。设施级的动因与设施的生产过程有关。作业成本法系统的用户需要去了解这些活动，这些活动产生了成本，然后根据活动的水平来给产品分配成本。在使用作业成本法系统时，一些活动必须要确定成本，然后应该匹配该水平的动因，来分配产品的成本。作业成本法系统的实施有以下几个步骤：鉴定活动，诸如工程、机械加工、检验等活动。确定活动成本。确定成本动因，如精加工时数，需启动的数量和工程时数。收集活动数据。计算产品成本。在作业成本法和传统成本法下的产品成本拿来设计一个表(表1)，可以说明作业成本法和传统成本法之间的差异。3.作业成本法实施的方法：案例学习在这展现的一个案例是发生在土耳其主要的一家卫生洁具公司。它的生产力达到6800吨。如其他的卫生洁具生产商一样，这家公司包括一些共有的过程。第一部过程是在零件部进行的，这个部门是负责准备一定量的散装轴承的。每一个产品的运作都配备了一个 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，根据方案，在电子控制的水槽中运作。完工后的零件被送两个不同的部门：压力铸造部门和传统铸造部门。在压力铸造部门，通过压力铸造这一过程使零件成形。压力铸造部门是使用的是自动化机器，与传统铸造相比，循环周期更短。然而，用压力铸造的零件必须具有较高的强度和耐度。从这个部门出来的产品继而被送往上光部门。传统铸造是生产卫生洁具产品另一个方法。在这个部门中，大部分的运作都是通过人工完成较之于压力铸造，它的循环周期更长。.经过成形和铸造后的产品也同样被送往上光部门。成形的部件在上光部门上光。这个步骤可以定义为使用防护材料为产品抛光，使之具有持续永久的光泽。上完光后，产品进入隧道炉。在隧道炉内，将产品加热到1200摄氏度。一段时间后，工人检查产品。然而，很多产品不尽如人意，例如有刮痕。在这种情况下，此类产品将会接受第二次的加热。合格的产品予以包装，不合格的予以销毁。最后，产品在包装部门进行包装和热套。公司一直以来都采用分步成本计算原理以达到最小的成本开销目的。分步成本计算在很多公司中也是一种广泛使用的成本计算理念。此理念在以下成本库中显现：---直接人工：所有在产品生产中参与的工人称为直接人工，这是在每个过程最常见的成本库。---液化石油气-电加热的热水：这个在铸造部门中是最重要的成本元素。---包装：最后一个阶段的成本开销元素，称为最终包装。它包括产品的包装和收缩。---日常开支：这是一家公司在任何阶段都会遇见的成本库元素。它包括折旧、租金、间接人工、材料和各类杂费。为了实现作业成本法的运算，那么就需要分步成本单。因为分布成本计算涉及到的是不止一个产品的成本，很难得到正确的结果。只有在只针对同类产品的时候才能得到正确分步成本的结果。通过分析各零件的生产过程，我们可以看到对于分析来说，零件的准备也同样提供了帮助。首先，通过工作时间记录表来计算完成各个相关的活动所需要的劳动时间。由员工填写的工作时间记录表得知完成各个过程的时间和相关的时间比率。工作时间记录表经过编辑和修改。继而一些过程合并在一起，一些被舍弃。这个阶段以后，会计部门核算出工资，并计算出最后的人工成本。如果能够得知各个产品所需要的活动的数量，那么只要计算产品所消耗的活动成本就能得知最终的产品成本了。为了达到这一结果，需要一些必要的观察和检测，加工成本也应包括在内。根据每个生产活动所需要的空间面积，租金要包括在内，同样的，根据资源消耗情况，能源、折旧和其他一些加工成本都要计算在内。如果活动A需占用2/5的空间，过程B需要1/5,过程C占2/5,那么A活动就需承担2/5的租金、B活动1/5、C活动承担2/5。所有的加工成本都根据这个原则来分配。经典的铸造过程中进行的活动有：成型、装配孔钻、返工、清理设备、钻洞和执行功能。塑模活动的驱动程序是加工时间，钻孔活动的驱动程序是孔数，返工活动的驱动程序是产出的数量，清理设备的驱动程序是总处理时间，钻洞活动的驱动程序是功能孔的总数，载客活动的驱动程序是本部门处理的数量，单位面积上的产品按货物的载体和携带的总面积分配。压力铸造过程中进行的活动有：成型、侧钻洞、安装、切割产品中的多余物质、普通返工、携带在制品、钻具组合孔、套环准备、钻洗手盆孔、钻洗脸盆、产品的返工、x补丁控制、带来在制品、帮助其他部门、填写表格、模具检查、控制在制品、设备和人员的控制、钻水孔等。塑模活动的驱动程序是模具使用侧钻洞的数量。安装程序时，其他产品的设置、安装，及切割产品中多余物质的驱动程序是传入的单位。普通返工的驱动程序也是传入的单位，携带在制品的驱动程序是输出的数量。钻孔具组合和套环准备得驱动程序是输出的数量，洗手盆、洗脸盆钻孔的驱动程序是洗手盆、洗脸盆的数量。产品的返工和X补丁控制的驱动程序是输出的数量。携带在制品的驱动程序是传入的在制品。帮助其他部门、填写表格、模具检查、在制品控制、设备和人员的控制、钻水孔等的驱动程序是传入的单位。在上光中的活动是维修、人工上光、在制品转移、返工、箱子振动、规划、例行控制和棱镜数据输入。维修的驱动程序是返工零件的数量，人工上光的驱动程序是釉面部分的重量，在制品转移和返工的驱动程序是返工零部件的数量，箱子振动的驱动程序是箱子的数量，规划、例行控制和棱镜数据输入的驱动程序是计划的单位。隧道烤箱部门开展的活动是隧道烤箱活动，转到烤箱，再从烤箱转出，热控制，烤箱安全控制，规划，例行控制，棱镜数据输入，记录，第二次热处理，在制品投入到烤箱，热处理过的单位和特殊处理的返工。隧道烤箱、转移到烤箱、又从烤箱转出、热控制和烤箱安全控制的驱动程序是受热单位覆盖的总面积，规划、例行控制、棱镜数据并且录入的驱动程