企业为追逐高利润低成本,越来越关注成本的精准核算。本文在对比传统成本核算法和作业成本法的基础上,论述了作业成本法的理论基础和操作步骤,并且结合当前在企业中作业成本法的应用现状,发掘限制其顺利扩展的限制性因素,并提出一些有效的解决对策,期望从理论上支持作业成本法在我国实践中的应用发展。 Enterprises in pursuit of high profit and low cost, more and more concerned about the cost of accurate accounting. Based on the comparison of traditional cost accounting and ABC, this paper discusses the theoretical basis and operation steps of ABC, and combined with the current application of ABC in the enterprise, this paper explores the restrictive factors that limit its smooth expansion, And put forward some effective solutions, expecting to theoretically support the application and development of ABC in our practice.