木材流通企业ABC成本法的应用研究

Research on the Application of ABC Cost Method in Timber Circulation Enterprises

长期以来,在木材流通的实际运作中,木材流通的成本分析及控制,一直是困扰管理者的一个难题。本文试图将ABC成本核算体系引入木材流通企业,即结合木材流通企业实例,按照ABC成本法的核算步骤,对木材流通企业的成本进行了核算。并且,通过我国木材流通企业应用ABC成本法的案例进行调查分析。

For a long time,in the actual operation of the timber circulation,cost analysis and control of timber circulation has been troubled by managers.This paper attempts to introduce ABC costing system into timber circulation enterprises,namely to conduct accounting for the cost of the timber circulation enterprises according to accounting steps of the ABC cost method,combined with timber circulation enterprises as example,the case applying ABC cost method in China＇s timber circulation enterprises was made investigation and analysis.