作业成本法及其在我国应用前景的探讨

A Probe into the Activity Based Cosing and Its Applied Prospect in China

作业成本法 (ABC成本法 )于 2 0世纪 80年代在美国兴起后 ,现已广泛被西方国家企业 ,尤其是大中型企业所采用。ABC成本法的产生和发展有着深刻的必然性和必要性 ,它的精髓是对生产成本中的间接费用依据成本动因进行分配 ,并可以通过对作业价值链的分析消除和压缩不必要的非增值作业 ,最终降低产品成本 ,在这方面的优点是传统成本法无可比拟的。为了提高我国企业的经营管理水平、经济效益和市场竞争力 。

The Activity Based Costing originated form America in late 1980s. It has been widely applied in western countries, especially in large and medium size enterprises. The advent and development of ABC indicates that the accounting must keep pace with economic development. The fundamental theory of ABC is that the overhead expense is distributed according to the cost driver, and the activity value chain is analyzed to reduce the non-prefit activity to minimum level.Thus, the final cost of the product is cut down. The ABC is incomparable with the traditional cost distributing method. From this aspect, ABC should be closely studied and promoted to improve the management level, competion impetus and ability to make profit of China's enterprises.