作业成本法核算人才培养体系创建研究——基于广西规模以上工业企业成本管理需要

The Creation of Activity-based Costing Accounting Talents Training System:Based On Guangxi Industrial Enterprises above Designated Size Needs

广西规模以上工业企业近年发展很快,但利润总额增加幅度却不大。尤其是进入2012年以来,许多企业利润负增长,甚至亏损。在企业推广作业成本法以加强成本管理,提高决策水平,是企业扭亏为盈的有效手段之一。高校应为此培养作业成本法核算人才,以供企业之需。通过剖析作业成本法人才素质要求,可探索培养途径并设计出有效的培养体系。

Guangxi Industrial Enterprises above Designated Size developed quickly in recent years, but the total profit has increased little, especially since 2012, many enterprises profits have negative growth. The implementation of activity - based costing management in business is one of the efficient ways to strengthen cost management. Colleges should train activity - based costing accounting talents according to the entesprise needs. Focusing on the quality criteria of activity - based costing accounting talents, the paper offers a set of simple and effective training system.