作业成本法在我国制造企业的应用研究

Research on Application of Activity Based Cost in DomesticManufacture Enterprise

成本是衡量企业竞争力的首要因素,也是提高企业管理水平的永恒主题,有效控制成本,降低企业成本是增强企业竞争力和活力的重要措施。本文重点引入在成本管理领域日益普及的“作业成本法”,在阐述作业成本法计算原理及过程的基础上,结合其在我国制造企业的具体运用,进一步解析了传统成本管理方法下对于产品实际成本分配归集不当的原因。

Cost is the primary factor to measure the competition of the enterprise and the eternal subject about improving the enterprise management. Efficiently controlling and reducing the cost has been the important measure to enhance the enterprise's energy and competition. Moreover the 'Activity Based Cost' (ABC), increasingly popularizing in the cost management, is mainly introduced in the paper. Combined with the concrete application in the domestic manufacture enterprise, it concludes the reasons that the traditional cost management is inapplicable on admeasurements of product's full cost after expatiating the computing principle and procedure.