浅谈产品成本ABC制度

A Brief Talk on ABC System of Product Cost

财务管理是企业管理的一个中心环节，成本管理又是财务管理的一个重要环节。随着我国市场经济的不断完善，企业间产品的市场竞争日趋激烈，产品成本的高低已成为竞争的一个焦点。所以加强成本管理、合理计算产品成本，就可为产品市场竞争创造出良好的空间环境。ＡＢＣ成本管理制度是管理和计算产品成本的一种合理有效方法，它将成本中的间接费用按成本动因分别进行分配，使产品成本的构成更趋合理，这就是它的新颖所在。文章对ＡＢＣ成本管理制度的基本作用、工作原理、成本动因概念、制度设计程序及对现代企业管理的贡献作了阐述。

Finance management is a key link of enterprise management while cost management is an important link in finance management. Along with the steady perfectness of China’s market economy, the market competition of the products among enterprises is getting more and more intense day by day and the product cost has become a focus of the competition. Therefore, strengthening cost management and making rational calculation of product cost can create a good space and environment for product market competition. ABC cost management system, which is a reasonable and effective method to manage and calculate product cost, makes the distribution of indirect expenses in the cost based on their agents respectively in order to make the composition of the cost be more rational. That is where its newness stands. This paper talks some opinions about the basic functions,working principles, cost agents concept, system design programs and its contribution to modern enterprises' management.