中小企业实施作业成本法的障碍和对策

The Obstacles and Counter-measures for SMEs to implement Activity-based Accounting

成本核算方法的优劣和成本管理水平的高低在很大程度上决定着一个企业的竞争态势与经济效益,越来越多的企业和商家都在尽最大的努力选用适用的、科学的成本核算方法,提升企业成本管理水平,以求降低成本、挖掘更大的利润空间。文章介绍了作业成本法的基本原理,分析了中小企业实施作业成本法的障碍,提出了合理运用作业成本法的对策。

The method of Cost Accounting and the level of Cost Management determine the competitiveness and economic efficiency of an enterprise to a large extent.More and more enterprises try to select the most suitable and scientific method of Cost Accounting in order to increase the level of management,and thus to lower costs and increase profits.This paper introduces the basic principles of Cost Accounting,analyzes the obstacles for SMEs to implement Activity-based Accounting,and offers the counter-measures for rationally adopting the Activity-base Accounting.