随着现代制造技术的发展,生产制造环境有了很大变化。同时,市场信息瞬息万变,企业要在这样的环境中生存发展,必须保证成本信息的准确性。基于此目的,本文从作业成本法出发,借助于动态随机生产函数,建立了作业成本制下的动态随机成本函数。最后,依据作业成本制下的动态随机成本函数,联系生产实际,提出了对于成本控制的一些建议,为企业进行成本管理指出了方向。 With the development of modern manufacturing technology, the manufacturing environment has undergone great changes. At the same time, the market information is rapidly changing, enterprises must survive in such an environment, we must ensure the accuracy of cost information. For this purpose, starting from the ABC method, this paper establishes a dynamic stochastic cost function with the help of dynamic stochastic production function. Finally, based on the dynamic stochastic cost function under the activity-based cost control system, some suggestions about cost control are put forward, which point out the direction for the cost management.