随着现代企业生产经营管理硬件条件的变化及成本自身职能的完善,传统以产品为对象,以人工等为分配标准的成本核算方法已经越来越不能满足管理的需要,在此背景下产生了一种全新的企业管理理论和方法——作业成本法。本文通过对作业成本法下的成本核算进行的分析,就作业成本法在我国的应用提出相应的建议及对策,以期对实施作业成本法的企业有实践性的指导意义。 With the change of the hardware conditions of the modern enterprise’s production and operation management and the perfection of the cost’s own functions, the cost accounting methods of the traditional product as the object and the artificial standard as the allocation standard have become increasingly unable to meet the needs of management. In this context, A New Theory and Method of Business Management - Activity Based Costing. Based on the analysis of costing under ABC, this article puts forward corresponding suggestions and countermeasures on the application of ABC in our country, with a view to practical guiding significance for the implementation of ABC.