作业成本体系中的成本分类及其作用

On the Classes of Costing and its Effects on the System of ABC

由美国会计学者首倡的作业成本法，根据资源使用状态划分成本类别，并揭示了资源需求的减少能否转化为更高的利润决定于管理行为而非成本性态。这一结论对于探索适合我国国情的成本管理与控制方法理论具有重要的借鉴价值。

Activity- Based Costing, firstly raised by American accounting schools, sec- tion classses of costing according to the resource using status, reveals whether the management, not on costing character. This conclusion can be used for reference on exploring the theory of the costing management and controlling ways.