提出一种基于作业成本法的成本差异分析方法,并分析和讨论了该方法在药业行业成本控制、成本分析中的运用。该方法主要包括,以某药业企业的各作业中心成本控制为例,应用于该药业企业在成本的价值量、车间动因量、车间效率指标等差异分析,揭示车间产品成本升降的来源并阐释了单位产品成本降低的有效途径,为企业领导和财务管理人员的管理提供了决策支持。 A cost variance analysis method based on ABC is proposed and the application of this method in cost control and cost analysis of pharmaceutical industry is analyzed and discussed. This method mainly includes taking the cost control of each operation center of a pharmaceutical enterprise as an example and applying it to the difference analysis of the cost value of the pharmaceutical enterprise, the motivation of the workshop and the index of the workshop efficiency to reveal the source of the cost of the product in the workshop and its explanation The effective way to reduce unit product cost provides decision support for the management of enterprise leaders and financial management personnel.