作业成本核算法及应用

The application and analysis of activity-based costing

作业成本核算是一种以"成本驱动因素"理论为基本依据,根据产品生产或企业经营过程中发生和形成的产品与作业、作业链和价值链的关系,对成本发生的动因加以分析,以"作业"为成本计算对象来分配生产经营费用的成本核算方式。通过对作业成本法的流程分析和对作业成本核算与传统成本核算的比较,得出应用作业成本法的动因是为了获得更为准确的成本信息,并结合案例分析证明了作业成本核算法的有效性。

Activitybased Costing (ABC) is a new costing method in accounting field which based on costdriving factor,according to the relation that occur during the course of production among value chain,operation chain,operation and product.It analysis the reason,then allocate the cost based on operation.This article,through the analysis of work flow and the comparison of two calculation system,finds that ABC aims at getting the accurate cost information.Real application shows that the model is very useful and effective.