我国企业实施作业成本法的可行性及意义研究

随着我国经济加快发展和高新技术的广泛运用,管理观念正在发生着深刻的变化,生产组织系统也在加快更新,传统的成本核算方法正面临着冲击。作业成本法作为一种新兴成本管理核算模式,日益得到人们的瞩目和认可,因此作业成本法在我国有着广泛的应用前景。

With the Cinese economic accelerated development and extensive application of high technology,the concepts of management are having the profound changes,the production organization system is also accelerated updating,the traditional cost accounting is facing the impact.Activity-Based Costing is a new style of cost management accounting.It has been get people’s increasingly attention.The Activity-Based Costing has broad application prospects in China.