作业成本计算模型的研究

Research on Activity Cost Calculation Models

作业成本计算是将资源成本按照资源动因分配到作业，再由作业依据作业动因追踪到产品，从而得出最终产品的成本。本文将这一核算过程构建成二类模型，大大简化了计算过程，为实现作业成本计算机管理奠定了基础。

Activity cost calculation is to allocate resource cost to the activity in accordance with resource driver, and then, the activity is traced back to the product cost based on the activity driver whereby obtaining the costs of the final products. This paper conceives this calculation process into two kinds models, thus, simplitying the calculation process so as to lay a solid foundation for the realization of the computer management of the activity cost.