作业成本法及其在企业中的应用展望

Activity-based Costing and Its Application in Enterprise

20世纪80年代后期,在传统成本法的基础上产生了一种新的成本方法,即作业成本法(Activity-based costing,ABC法)。作业成本法作为成本计算方法的一项新发展.是对传统成本核算方法的革新和突破。作业成本法又叫做作业成本计算法或作业量基准成本计算方法,是以作业(activity)为核心,确认和计量耗用企业资源的所有作业,将耗用的资源成本准确地计入作业,然后选择成本动因,将所有作业成本分配给成本计算对象(产品或服务)的一种成本计算方法。本文将针对这一新方法进行简要的阐述。本文首先介绍了作业成本法的产生背景;其次介绍了其基本原理,基本程序,分析并探讨了作业成本法的核算方法及其优缺点;最后概括了这一方法的应用条件,以及我国实施作业成本法存在的障碍,认为我国应用作业成本法的时机尚未成熟,但也亟需增加相关理论研究。

A new costing method came into being On the basis of the traditional costing in the late of 1980s.As a new development of cost calculation method, the activity-based costing is an innovation and breakthrough. The activity-based costing is also called activity-cost-calculation method or activity-volume-datum calculation method, and, the core item of the method is activity. Firstly, confirm and measure all of the activities that consumed the enterpruse＇s resources, and make the cost of the consumed resources as a part of the activities ; Then, choose the agent of cost, and, allot all the activity-cost to the target of cost-calculation （production or service ）.The essay will explain the new method briefly. The first part of the essay will explain the background the method came into being;then, the second part will explain the basic principles, basic procedures of the method, and, analyze and probe into the method and its advantages ＆ disadvantages ; the last part of the essay will epitomize the application conditions and bartiers in our country.