作业成本法产生于20世纪90年代的西方制造业,它在传统成本法的基础上进行了改进,有助于企业更好地进行成本管理,是一种先进的成本核算方法。作业成本法在中国尚处于探索阶段,实践中也有很多缺陷和不足。本文通过归纳作业成本法的优缺点,并作出一定分析,为我国企业更好地推行作业成本法,取其所长,避其所短而提出合理化建议和尝试方向。 Activity-based costing, which originated in the western manufacturing industry in the 1990s, is based on the traditional cost-based method and is an advanced cost-accounting method that helps enterprises to better manage their costs. ABC is still in the exploratory stage in China, and there are many shortcomings and deficiencies in practice. By summarizing the advantages and disadvantages of ABC, and making some analysis, this paper puts forward reasonable suggestions and tries for Chinese enterprises to better promote ABC and take their director’s strengths and weaknesses.