浅析作业成本法的应用

On the Use of Activity-based Costing

作业成本法从20世纪80年代中期以来,就是国外相关领域所研究的一个热点,由于传统成本会计在很多方面存在不足,所以很多会计学家着手研究作业成本法。随着研究的深入,作业成本法首先在比较先进的制造企业中开始运用,并取得了一定的成效。同时,由于作业成本法在一些先进制造企业的成功应用,相关研究人员看到,作业成本法不仅可以改变传统成本核算方法的不足,而且还可以为企业成本管理提供很好的核算基础。

Since the mid-80s of 20th century,activity-based costing is already research hotspots of foreign-related areas.The traditional cost accounting has deficiencies in many areas,many scientists started studying activity-based costing.And the advantage of the activity-based costing was found in the research and application,with further research,activity-based costing was first applied in the more advanced manufacturing enterprises,and has achieved some results.Meanwhile,as the successful application of activity-based costing in some advanced manufacturing enterprises,related researchers realized activity-based costing can not only make up disadvantage of traditional cost accounting methods,but also provide a good basis of cost accounting management.