作业成本法在施工企业经营管理中的应用探讨

Discussion on Application of Activity Based Costing (ABC) in Management of Construction Enterprises

在日益激烈的竞争环境中 ,企业要想保持并增强竞争优势 ,必须拥有一个有效的成本系统 ,支持帮助管理者寻求途径以改善企业经营效率 ,提高竞争力。而作业成本法则提供了一个有效的、能为企业进行成本分析。

In order to maintain and enhance competitive superiority in the increasingly fierce competition, an enterprise should have an effective costing system to support and help the governors seeking ways to improve management efficiency and increase competitiveness.Activity Based Costing is such an effective cost system that can provide an enterprise with accurate cost information for cost analysis, cost control and decision-making.