当前在我国推广和普及作业成本法的思考

Reflections on Dissemination of Activity - Based Cost Management in China

创新管理是中国企业面临的急迫课题,传统成本管理存在许多局限,尽快引进和推广作业成本法是强化成本控制、提高企业决策水平和管理水平、增强企业竞争力的有效方式。

Innovation management is an urgent problem facing most of the Chinese enterprises. There exist many limits in the traditional cost management. In order to intensify cost control and improve decision - making and management level effectively, so as to increase the competitive competence of an enterprise, activity - based cost management should be introduced and disseminated in China.