ﮐﺎرﺑﺮد ﻫﺰﯾﻨﻪ ﯾﺎﺑﯽ آﺑﺸﺎري در ﻣﺪﯾﺮﯾﺖ ﻫﺰﯾﻨﻪ

Using Cascade Costing in Cost Management

در ﺳﺎل ﻫﺎي اﺧﯿﺮ، ﻫﺰﯾﻨﻪ ﻫﺎي ﻓﻌﺎﻟﯿﺘﻬﺎي ﻓﻦ آوري اﻃﻼﻋﺎت در ﻧﺘﯿﺠﻪ ﭘﯿﭽﯿﺪه ﺳﺎزي ﺗﮑﻨﻮﻟﻮژﯾﮑﯽ و اﺳﺘﺮاﺗﮋي ﻫﺎي ﺑﺎزارﻣﺤﻮرﺗﺮ ﺑﻪ ﺳﺮﻋﺖ در ﺣﺎل اﻓﺰاﯾﺶ اﺳﺖ ﮐﻪ زﻧﺠﯿﺮه ﻫﺎي ارزش ﺷﺮﮐﺖ ﻫﺎ را ﭘﯿﭽﯿﺪه ﺗﺮ ﻣﯽ ﺳﺎزد. ﺑﺴﯿﺎري از اﯾﻦ ﻫﺰﯾﻨﻪ ﻫﺎ ﺑﻪ ﮐﺎﻻﻫﺎ ﻣﺮﺑﻮط ﻧﺒﻮده ﺑﻠﮑﻪ ﺑﻪ ﻣﺸﺘﺮﯾﺎن، ﺑﺨﺸﻬﺎي ﺑﺎزار و ﮐﺎﻧﺎل ﻫﺎي ﺗﻮزﯾﻊ ﻣﺮﺗﺒﻂ ﻣﯽ ﺑﺎﺷﻨﺪ. اﯾﻦ ﻣﻘﺎﻟﻪ ﻧﺸﺎن ﻣﯽ دﻫﺪ ﮐﻪ ﺷﺮﮐﺘﻬﺎ ﺑﻪ دﻧﺒﺎل ﺗﻌﯿﯿﻦ ﻗﯿﻤﺖ ﺗﻤﺎم ﺷﺪه ﮐﺎﻻﻫﺎ و ﺧﺪﻣﺎت ﺧﻮد ﻫﺴﺘﻨﺪ. ﺑﻪ ﻫﻤﯿﻦ دﻟﯿﻞ روش ﻫﺎي ﻣﺪﯾﺮﯾﺖ ﻫﺰﯾﻨﻪ ﺑﺎزارﻣﺤﻮر و ﻣﺸﺘﺮي ﻣﺤﻮر ﻣﺤﺒﻮﺑﯿﺖ ﻓﺰاﯾﻨﺪه اي ﯾﺎﻓﺘﻪ اﻧﺪ. اﯾﻦ ﺗﺤﻘﯿﻖ از ﺟﻤﻠﻪ ﺗﺤﻘﯿﻘﺎت ﮐﺎرﺑﺮدي اﺳﺖ و ﻫﺪف ﻣﻘﺎﻟﻪ ﺣﺎﺿﺮ ﺗﺸﺮﯾﺢ روش ﻫﺰﯾﻨﻪ ﯾﺎﺑﯽ ﺑﺮ ﻣﺒﻨﺎي ﻓﻌﺎﻟﯿﺖ ﺑﻪ ﻋﻨﻮان ﯾﮏ ﻓﺮآﯾﻨﺪ و اﺑﺰار ﺣﺴﺎﺑﺪاري ﻣﺪﯾﺮﯾﺖ راﻫﺒﺮدي اﺳﺖ. ﺑﺪﯾﻦ ﻣﻨﻈﻮر ﻣﺪل ﺟﺪﯾﺪي از ﻫﺰﯾﻨﻪ ﯾﺎﺑﯽ ﺑﺎ ﻋﻨﻮان ﻫﺰﯾﻨﻪ ﯾﺎﺑﯽ آﺑﺸﺎري ﻣﻌﺮﻓﯽ ﻣﯽ ﮔﺮدد ﮐﻪ از ﻃﺮﯾﻖ آن ﻣﺸﺘﺮي ﻣﺤﻮري ﺑﺮاﺳﺎس روش ﻫﺰﯾﻨﻪ ﯾﺎﺑﯽ ﺑﺮﻣﺒﻨﺎي ﻓﻌﺎﻟﯿﺖ ﺑﻪ ﻓﺮآﯾﻨﺪﻫﺎي ﻣﺪﯾﺮﯾﺖ ﻫﺰﯾﻨﻪ اﺿﺎﻓﻪ ﻣﯽ ﮐﻨﯿﻢ. در ﺗﺤﻘﯿﻖ ﺣﺎﺿﺮ ﻣﻄﺎﻟﻌﻪ ﻣﻮردي در ﺑﺨﺶ ﻓﻦ آوري اﻃﻼﻋﺎت ﯾﮑﯽ از ﺑﺎﻧﮑﻬﺎي ﮐﺸﻮر اﻣﺎرات ﻣﺘﺤﺪه ﻋﺮﺑﯽ ﮐﻪ از ﻣﺪل ﺗﻮﺳﻌﻪ ﯾﺎﻓﺘﻪ ﻫﺰﯾﻨﻪ ﯾﺎﺑﯽ ﺑﺮ ﻣﺒﻨﺎي ﻓﻌﺎﻟﯿﺖ اﺳﺘﻔﺎده ﻣﯽ ﻧﻤﺎﯾﺪ، اﻧﺠﺎم ﻣﯽ ﭘﺬﯾﺮد. ﻧﺤﻮه ﭘﯿﺸﺮﻓﺖ ﻣﺪل ﻫﺰﯾﻨﻪ ﯾﺎﺑﯽ ﺑﺮﻣﺒﺎﻧﯽ ﻓﻌﺎﻟﯿﺖ ﺑﻪ ﺳﻤﺖ ﻓﺮآﯾﻨﺪي ﮐﻪ ﻋﻤﻠﮑﺮدﻫﺎي ﻣﺸﺘﺮﯾﺎن ﻣﺨﺘﻠﻒ را ﺑﺎ ﯾﮑﺪﯾﮕﺮ ﻣﻘﺎﯾﺴﻪ ﻣﯿﮑﻨﺪ، ﺑﻪ ﻋﺒﺎرﺗﯽ ﻫﺰﯾﻨﻪ ﯾﺎﺑﯽ ﺑﺮ ﻣﺒﻨﺎي ﻓﻌﺎﻟﯿﺖ ﻣﺒﺘﻨﯽ ﺑﺮ ﻣﺸﺘﺮي را ﺗﺸﺮﯾﺢ ﺧﻮاﻫﯿﻢ ﮐﺮد. ﻧﻬﺎﯾﺘﺎً ﺑﻪ اﯾﻦ ﻧﺘﯿﺠﻪ دﺳﺖ رﺳﯿﺪﯾﻢ ﮐﻪ ﺑﻪ ﻣﻨﻈﻮر ﻣﺤﺎﺳﺒﺎت دﻗﯿﻘﺘﺮ ﺳﻮد ﺑﻬﺘﺮ اﺳﺖ از روﺷﻬﺎي ﺗﻮﺳﻌﻪ ﯾﺎﻓﺘﻪ ﻫﺰﯾﻨﻪ ﯾﺎﺑﯽ ﺑﺮﻣﺒﻨﺎي ﻓﻌﺎﻟﯿﺖ ﻧﺴﺒﺖ ﺑﻪ روﺷﻬﺎي ﺳﻨﺘﯽ اﺳﺘﻔﺎده ﻧﻤﻮد. ﻫﻤﭽﻨﯿﻦ ﺑﺮاي ﺳﻬﻮﻟﺖ اﻧﺠﺎم ﮐﺎر ﻣﯿﺘﻮان اﺳﺘﻔﺎده از روش ﻫﺰﯾﻨﻪ ﯾﺎﺑﯽ آﺑﺸﺎري را ﻣﺪﻧﻈﺮ ﻗﺮار داد

In recent years, the costs of Information Technology (IT) practices have been increasing quickly on the wake of technological complexity and more market-oriented strategies which make the value chains of the corporations more complicate. Most of these costs do not associate with the products, but to the customers of market segments and distribution channels. This paper presents that the firms are going to pursuit to realize the sale price of their products and services. That is why the procedures of market- driven cost and customer-driven management have found popularity. This research is one the applied researches and the aim is to explain costing approach based on activity as a process and accounting tool of the strategic management as well. For this reason, a new model of costing is introduced as Cascade Costing, by which the customer orientation is added to cost management processes based on activity –driven costing approach. In this paper, we will arrange a case study on IT department of one of the United Arabic Emirates (UAE) banks which uses developed model of activity-based costing. We also will explain how activity-based costing method promotes to a process that compares the performances of different customers; in other words, we describe Customer –Driven Activity-Based Costing. Finally, as a consequence, in order to compute profit more precisely, it is better to use developed approaches of activity-based costing than traditional alternatives. To do so with greater ease, we can consider using of cascade costing approach as well.