浅谈作业成本计算

Elementary Introduction to Activity - Based Costing

作业成本计算(Activity-Based Costing,简称 ABC)是西方国家于八十年代末开始研究、九十年代以来在先进制造企业首先应用起来的一种全新的企业管理理论和方法.本文从作业成本计算冲破了传统成本计算的思维模式,为企业的经营管理提供了更加准确监控信息的角度,对作业成本计算的基本原理进行了粗浅的探讨.随着计算机在管理中的广泛应用,作业成本计算必将成为一种新的现代管理方法受到企业管理者的青睐.

Activity-Based Costing breaks through the traditional costing mode of thinking, gives enterprises new perspectives of managing effectively and monitoring information precisely. With the wide use of computers in management, activity - based costing is bound to be a new way of modern management which calls for attention from the enterprises.