摘要
成本会计系统的设计必须以企业生产经营的运作过程为基础，符合其特点并提供体现其特点的经济信息。基于这个理论事实，本文从我国企业在市场经济环境中技术工艺变革和经营组织方式演化角度出发，论述我国企业采用作业成本法会计的必然性及其采用对提高企业经营管理水平的作用。
Cost account system must be desingned on the basis of enterprise production management process. coinciding its characteristics and providing related management information. Based on the above theory this discusses the inevitability that our country's enterprises adopt Activity - Based Cost ing, and its effect on the improvement of management from the view that the production technology and operation organizing style of our country's enterprises are under evolution in the market economy.
关键词
市场竞争
技术变革
作业成本法
企业经营管理
competition
technological changel activity - based costing
enterprise operation and management
