初论作业成本法

A Brief Talk on Operating Method of Cost Accounting

作业成本法是适应日新月异的科技发展及全球性市场竞争的需要,产生于20世纪80年代末美国的一种先进管理思想和方法,在欧美国家越来越多的被采用。它是会计领域的新课题,也是管理会计的前沿问题。对传统成本方法与作业成本法进行比较,可以分析出作业成本法的科学性和局限性。

Activity method of cost accounting is to suit the needs of the global market competition and the technique development altering from day to day. It is an advance management method, which was method in USA in the end of 1980s, and become more and more popular in the west. It is a new question for study in accounting field and a problem in the leading edge of management accounting. We can analyze the scientificalness and limitation of activity method of cost accounting through comparison of traditional method and activity method of cost accounting.