运用作业成本法分析产品价值创造的案例分析

Case Study of Product Value Creation by Activity-based Costing Analysis

从传统成本法与作业成本法对成本核算的差异出发,分析了不同成本核算法对产品价值创造的不同判断,进而对财务发展战略制定的影响,充分展示了作业成本法使企业成本核算更加准确,为企业产品的战略发展方向提供了更准确的依据,也带来了进一步挖掘企业潜力的可能性,从而可以看到管理会计思想及其方法的重要性。

Starting from comparing different cost accounting by traditional costing analysis method and activity-based costing analysis, this paper analyzes the different judgments of value creation in different product costing methods, thereby different effects on the financial development strategy formulation. It fully demonstrates the activity-based cost method enables cost accounting to be more accurate, provides a more accurate basis for the strategic direction of the enterprise products. The method also brings the possibility of further development the business potential. In summary, the management accounting thinking and methods are important.