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作业成本法是以作业(activity)为核心,确认和计量耗用企业资源的所有作业,将耗用的资源成本准确地计入作业,然后选择成本动因,将所有作业成本分配给成本计算对象(产品或服务)的一种成本计算方法。与传统成本法相比,作业成本法在提高成本信息的真实性,以及基于成本信息的管理和决策的科学性方面,都体现本质上的先进性。
The activity-based costing method, which focuses on the activity, confirms and measures all the operations that consume the enterprise resources, accurately calculates the cost of resources consumed, and selects the cost drivers to allocate all the activity costs to the object of costing Product or service) is a costing method. Compared with the traditional cost method, ABC method shows the nature of advancement in improving the authenticity of cost information and the scientific management and decision-making based on cost information.