作业成本管理和成本企划的融合

The Integration of Activity Based Costing Management and Costing Design

作业成本管理和成本企划一起被称为现代成本管理的两大代表性模式。两大成本管理模式代表着两种完全不同的成本管理思想,成本管理的立足点也大为不同,所应用的成本管理技术方法也有很大区别,但是作业成本管理与成本企划并不是完全相排斥的。两者完全可以取长补短,互为利用。文中通过分析作业成本管理和成本企划的基本思想和局限性,以实现作业成本管理和成本企划的融合。

Activity Based Costing Management and Costing Design are together known as the modern representation of the two major cost management pattern. The two major cost management pattern are two completely different ideological cost management, The standpoint of cost management are very different, the application of cost management techniques also have great distinction, but Activity Based Costing Management and Costing Design are not completely repels. They can use each other completely. This article is to integrate Activity Based Costing Management with Costing Design by analyzing their basic ideas and limitations.