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随着科学技术的日益发展和市场竞争的不断加剧,企业如何取得竞争优势地位是其能否得以长期发展的基础,对于中小企业而言,取得竞争优势的根本方法在于成本控制。本文将结合我国中小企业的特征,同时运用管理学、经济学和会计学等相关知识,论述作业成本法的发展历程,阐述中小企业成本核算和管理的现状,最终通过对我国中小企业运用作业成本法的必要性、可行性和障碍性进行剖析后,提出其运用作业成本法的对策和建议。
With the development of science and technology and the intensification of market competition, how to gain the competitive advantage status of enterprises is the basis for their long-term development. For SMEs, the fundamental way to gain competitive advantage lies in cost control. This article will combine the characteristics of SMEs in our country at the same time using management knowledge, economics and accounting and other related knowledge, discusses the development process of ABC, elaborates the status quo of SMEs cost accounting and management, and finally through the use of operating costs for SMEs After analyzing the necessity, feasibility and obstacles of the law, this paper puts forward some countermeasures and suggestions for its application of ABC.