作业基础成本制(ABC)及其在我国的应用

Activity-Based-Costing and its Application in China

以作业基础成本制（ＡＢＣ）的基本原理及与传统成本制的对比为理论起点，探讨了在我 国企业中广泛推行作业基础成本制能给企业在决策、预算和成本控制等几个方面带来的益处， 在此基础上探讨了在企业中建立作业成本制基本模型的设想，及如何普遍推广的一些想法．

This article begins with the theory of activity-based-costing and comparing it with traditional costing methods, and then presents predicted improvement of decision-making,budgeting and cost controlling by applying activity-based-costing in our country's enterprises. Based on these, application mode of activity-based-costing in enterprises and its expansion are elaborated.