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作业成本法是在成本管理控制方面的崭新领域,它源于20世纪80年度的西方发达国家先进的管理理念与先进的的制造技术相结合的产物。较之传统的成本管理方式,它将作业作为成本消耗对象,且该资源的消耗为理论原则,成本动因的确定也以作业为中介,即作业囊括了大部分的成本资源,在将这些成本归集到相应的成本对象上,避免了传统成本核算方法无法有效分配复杂且高额间接费用与辅助费用的缺陷。本文从作业成本法在企业的实际成本管理应用中遇到的阻碍来分析如何正确使用作业成本法,并从多方面提出了在企业成本管理中对应用作业成本法的需求。
Activity-based costing is a brand-new field in cost management and control. It originated from the combination of advanced management concepts and advanced manufacturing technologies of western developed countries in the 1980s. Compared with the traditional cost management method, it regards the operation as the object of cost consumption, and the consumption of the resource is the theoretical principle. The determination of the cost driver is also based on the operation, that is, the operation covers most of the cost resources. After these costs are returned It can avoid the defect that the traditional costing method can not effectively allocate the complex overhead cost and auxiliary cost. This paper analyzes how to use the ABC method from the obstacles encountered by the ABC in the actual cost management of the enterprise, and puts forward the demand of the ABC method in the enterprise cost management from many aspects.