基于绿色作业成本法在电子行业成本核算的应用研究

Research on the Application of Green Activity-based Costing in Cost Accounting of the Electronic Industry

绿色作业成本法(Green Activity-Based Costing)是一种通过对绿色生态环境的成本核算,对相关作业活动动态情况进行追踪分析,对成本对象及作业业绩进行计量、确认、计录、评价以及资源利用的一种绿色成本核算管理方法。本文通过对禄森电子公司产品成本实际情况的计算分析,并根据绿色作业成本法相关理论,针对传统成本核算方法给禄森电子公司所带来的系列成本问题,从而提出禄森电子公司实施绿色作业成本法的必要性研究。

Green activity-based costing is a kind of green cost accounting management method,which is based on the cost accounting of green ecological environment,tracking and analyzing the dynamic situation of related activities,measuring,confirming,recording,evaluating and utilizing resources for cost objects and performance.Based on the calculation and analysis of the actual product cost of Lucerne Electronics Company,and according to the relevant theories of green activity-based costing,this paper puts forward the necessity of implementing green activity-based costing in Lucerne Electronics Company in view of the series of cost problems brought by traditional cost accounting methods.