作业成本法在太保寿险钦州公司中的应用

面对保险业市场激烈的竞争,在其他竞争力量几乎持平的情况下,企业如何降低成本是创造效益的关键。如何节约成本提高利润成为新的竞争点,如何对企业成本进行核算、控制和考核成为新时代下财务管理的重中之重。目前太保寿险钦州公司使用传统的成本核算方法已经不能满足其管理的需要,而在太保寿险钦州公司推行新兴的一种核算方法——作业成本法是个更好的选择。本文主要对作业成本法作了一个概述,结合太保寿险钦州公司的自身特点分析了其推行作业成本法的必要性和可行性,重点研究了作业成本法如何在太保寿险钦州公司成本核算、费用细分、预算管理、作业成本管理方面中的应用,论证了在太保寿险钦州公司中应用作业成本法比传统成本法有着更大的优势。

Facing the severe competition in the insurance market, and under the circumstances of having almost balanced competitiveness with other enterprises, how to reduce cost and improve profit has become a new competitiveness for an enterprise, how to account, control and assess cost has become the key points of financial management in the new times. The traditional cost accounting approaches of the company at present fails to meet the needs of management, while the Activity-based Costing proved is a better choice. The paper gives an introduction about Activity-based Costing approach, combines with the Company's own characteristics, analyzes the necessity and feasibility, particularly discusses how to apply Activity-based Costing approach in cost accounting, expense subdivision, budget management and activity-based management, and also proves that the company has more advantages to applying Activity-based Costing approach than the traditional cost accounting approaches.