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在我国市场经济日趋完善的今天,中国企业的经营和生产都达到了前所未有的复杂程度,这些体现在企业的产品日趋多样化,服务日趋丰富化,而传统成本计算方法是无法满足现代企业的竞争需要的,也无法对企业的成本进行精确化的处理,而作业成本管理的应运而生,适应了时代的发展需要,本文主要探讨作业成本管理的相关概念以及业内对其的相关研究,指出我国作业成本管理在建安企业中应用存在问题,并且阐述相应的对策。
As China’s market economy is getting more and more perfect, the management and production of Chinese enterprises have reached an unprecedented level of sophistication. These are reflected in the diversification of products and the increasingly enrichment of services. However, traditional cost calculation methods can not meet the competition of modern enterprises Needs, also can not carry on the precise processing to the enterprise cost, and the ABC of work emerges as the times require, adapts to the needs of the development of the times. This article mainly discusses the related concepts of ABC and the related research in the industry, Job cost management Jian’an enterprises in the application of existing problems, and elaborated the corresponding countermeasures.