浅谈作业成本及其管理

Talking about the Activity Cost and Its Management

作业成本及其管理方法的诞生和应用,弥补了传统成本法的缺陷,是一种先进有效的成本管理方法。这种方法是按成本发生的驱动因素划分作业与作业中心,对作业和作业链进行分析,从而提高资源配置效率,加强成本管理,增加企业价值。

The birth and application of activity-based costing and its management makes up for the defects of traditional costing method and is an advanced and effective costing management method.This method divides activity and activity center according to the driving factors of cost occurrence,and analyzes activity and activity chain so as to improve the resource allocation efficiency,strengthen the cost management and increase the enterprise value.