简析作业成本法在企业成本核算中的应用

Analysis on the Application of Task Cost Method in the Enterprise Cost Checking

成本是衡量企业竞争力的重要因素。有效核算成本,降低成本是增强企业竞争力和活力的重要措施。在现代制造环境下,传统成本法不能为企业成本核算提供正确的会计信息。作业成本法解决了传统成本法在制造费用核算上的难题,为我国企业加强成本核算提供了新的思路。

The cost is important factor that measures the enterprise competition ability.Checking the cost effectively, decline low cost is important measure that strengthens the enterprise competition ability and vitalities.Making the environment in the modern under, the traditional cost method can＇t check accountancy＇s information of provide the exactitude for the enterprise cost.The task cost method solves the traditional cost method to check in the manufacturing expense up of hard nut to crack, strengthenned the cost to check to provide the new way of thinking for the our country enterprise.