浅析传统成本法与作业成本法的区别与联系

The difference and link between the cost of the traditional method and ABC

由于企业的竞争日趋激烈,一种能够有效控制成本的作业成本法应运而生。在西方国家,作业成本法得到了良好的实施并取得了一定的成效。本文分析了作业成本法与传统成本法的区别和联系,作业成本法从根本上解决了传统成本法的缺陷。以作业为基础的成本计算是成本会计科学发展的大趋势,在我国研究与推广作业成本法有着重大的理论与现实意义。

As enterprises increasingly fierce competition, which can effectively control the costs of ABC came into being. In western countries, ABC have been operating and achieved certain results. This paper analyzes the difference and link between the cost of the traditional method and the ABC, the ABC fundamentally resolved the shortcomings of the traditional cost. Based on the ABC of a cost - accounting is the general trend of scientific development in China＇ s research and extension ABC has great theoretical and practical significance.