作业成本法在制造业中的应用探讨

Discussion on Application of the Activity-based Cost in Manufacturing

文章提出了在现有成本核算方式不变的情况下,结合运用作业成本法的理念,引入不同成本动因,采用不同的分摊方式,计算出产品的实际成本,从而计算出企业同时生产不同产品的实际盈亏状况的机械制造企业作业成本计算公式。

This paper uses the concept of activity-based cost under the condition of invariable the method of existing cost accounting,introduces different cost drivers and apportion way to calculate the actual cost of products,thus calculates the actual profit and loss situation when enterprise produce different products at the same time and calculation formula of operations cost in machinery enterprise.