作业成本计算法的优势分析

The Analysis on the Advantages of the Activity-based Costing

作业成本计算法正在被越来越多的外国企业采用。本文通过对其核算方法的研究,着重分析了该法在成本核算和成本控制,以及生产经营决策中所体现的优势,并探讨了其在金融、物流等服务业企业中的应用前景,最后提出了确保该法成功应用所应注意的两点问题。

Activity-based costing is adopted by more and more enterprises in foreign countries. This article analyzes the advantages of ABC in cost accounting and cost management, as well as decision-making in business. This paper also discusses the future of the application of ABC in the service trades, such as financial and logistics enterprise. At last, the two problems which should be taken notice of in order to apply the ABC successfully are being put forward.