作业成本法对传统成本性态分析的影响

The influence on the traditional cost behaciov analysis by operation-costingmethod

作业成本法以作业为中介 ,将资源追踪到作业 ,将作业成本追踪到产品 ,用作业动因作为成本分配的基础 ,冲击了传统成本性态分析 ,提供了适应现代制造环境的相对准确的成本信息。

Operation-costingmethod,by moking operation a media,traces the resources to operation,traces the operation cost to the producets,and regards the reason of operation as the basis of cost distribution,give a irnpact to the traditiorcal cost behowior analysis,also offers a relatively accurate cost information adapting to current manufature-enviorment.