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传统制造成本法下,单一的间接费用分配标准使有关产品成本的会计信息失真,不再具有指导决策的意义。作业成本法对间接费用多样化分配标准的运用解决了这一难题,提高了决策的有效性。电影放映业作为间接费用在成本中占较大比例的行业,推行作业成本法,在企业价值链中实行动态管理,将提高资源的优化配置,提高行业的竞争力。
Under the traditional manufacturing cost method, the single indirect cost allocation standard distorts the accounting information about the product cost and no longer has the significance of guiding decision-making. The application of Activity-Based Costing to the diversified distribution of indirect costs solves this problem and enhances the effectiveness of decision-making. As an indirect cost account for a large proportion of costs in the industry, the implementation of the ABC method and the dynamic management in the enterprise value chain will improve the optimal allocation of resources and enhance the competitiveness of the industry.