试论作业成本法在预拌混凝土行业中的应用

The use of ABC in ready mixed concrete industry

混凝土是土木建筑工程中最重要的材料,在过去十年中蓬勃发展,但现在销售利润率却呈现下降趋势。本文通过分析预拌混凝土行业传统成本核算方法的缺陷,然后引进作业成本法.在分析作业成法基本原理的基础上,尝试分析在预拌混凝土行业中采用作业成本法对成本进行分配的新思路,以此改善该行业的成本管理。

Mixed concrete is one of the most important materials in the construction. In past 10 years, mixed concrete industry in china had a rapid developme profit to sales tend to decrease. This paper analyses the limitat costing and the method of Activity Based Costing（ABC）. Therefore, thi nt, but now the ratio of ions of the traditional s paper tries to use the new method to the important industry to improve the management of costing.