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作业成本法是高新技术环境下的一种新的企业管理理念。它认为产品消耗作业,作业消耗资源。企业是一个为最终满足顾客需要而设计的一系列前后有序的作业的集合体。即以作业为中介,把资源消耗和产品形成紧密联系起来,作业是企业成本核算的基本对象,产品就是所有消耗作业的集合体。它依据不同成本动因即决定作业的工作负担和作业所需资源的因素,分别设立成本库,再分别以各产品的作业量分摊其在成本库中的作业成本,然后分别汇总各产品在各成本库的作业总成本,并在此基础上计算出各产品的总成本或单位成本。
ABC is a new concept of business management in high-tech environment. It thinks the product consumes the job, the job consumes the resource. A business is a collection of ordered tasks that are designed to ultimately meet the needs of customers. That the job as an intermediary, the resource consumption and product formation closely linked to operations is the basic object of business costing, the product is all the consumption of a collection of operations. It is based on different cost drivers that determine the workload of homework and operations required resources, respectively, set up a cost pool, respectively, respectively, the amount of each product to share their operating costs in the cost of the library, and then summed up the cost of each product The total operating cost of the library, and on this basis, calculate the total cost of each product or unit cost.