作业成本法是一种以作业为基础进行成本核算的方法。它基于“作业消耗资源,产品消耗作业”的思想,将间接费用按照确认的资源动因归入特定作业,再通过确认的作业动因,将每一作业分摊到具体的成本核算对象中去。与传统的成本核算方法相比,作业成本法有助于抑制和避免成本扭曲现象的发生;有助于消除和压缩非增值作 ABC is a home-based cost accounting method. Based on the idea of ​​“resource consumption of homework and product consumption homework”, it allocates overheads to specific jobs in accordance with the identified resource drivers, and allocates each job to specific cost objects through the confirmed job motivation. Compared with the traditional cost accounting methods, ABC helps to restrain and avoid cost distortions; it helps to eliminate and compress non-value added