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着科学技术的不断进步,企业的规模效益更加显著,资金密集程度也在加深。采用传统成本计算,用直接人工工时分配较高的制造费用,必然使得成本信息失真,继而影响产品成本的管理和决策。企业推行作业成本法是十分有必要的,然而在推行过程中企业又会遇到很多的障碍,本文结合太和圆融(北京)有限公司的实际情况,分析其在推行时遇到的障碍以及解决的对策。
With the continuous improvement of science and technology, the scale of enterprises is more significant and the intensity of capital is deepening. The traditional cost calculation, the direct labor-based manual allocation of higher manufacturing costs, will inevitably make the cost of information distortion, which in turn affect product cost management and decision-making. It is very necessary for the enterprise to promote ABC. However, in the process of implementation, enterprises will encounter many obstacles. Based on the actual conditions of Taiheyuanrong (Beijing) Co., Ltd., this article analyzes the obstacles encountered in its implementation and Solution to the problem.