从决策分析视角看企业作业成本法的应用

The Application of Enterprise Cost from Policy-making Perspective

对于企业是否适合采用作业成本法以及实施的程度,因企业情况不同而异。企业实施ABC系统前应从是否需要采用作业成本法,作业成本法解决企业关键问题的能力如何,以及作业成本法的实施是否符合成本效益原则等三个方面进行决策分析,以判断实施的可行性。

Whether the cost law is suitable for enterprise or not depends on different situations. Prior to the implementation of ABC system, enterprise should decide from whether it needs it, or its ability to solve problems or whether the implementation of is suitable for profitable principle to judge its feasibility.