作业成本法在中小型制造企业成本管理中的应用

The Application of Activity- based Costing in the Cost Management of Small & Medium Manufacturing Enterprises

随着科技的不断进步,高新技术在企业得以广泛的应用,企业的自动化程度不断提升,间接成本所占的比重随之逐渐增加。作业成本法是有效核算产品成本的方法,体现了"产品消耗作业、作业消耗资源"的核算理念,具有精确成本信息、提供产品定价与资源决策依据等重要作用。本文在分析作业成本法的涵义和计算方法的基础上,以具体的实例进行计算,阐明了作业成本法在中小型制造业企业成本管理中的应用前景。

With the continuous progress of technology, high-tech technology is widely used in the enterpri-ses, which has upgraded the degree of automation continuously and caused increasing indirect cost. The Activity-Based Costing （ ABC） Method provides the enterprises with basic information on cost clearing, products pricing, resources decision and so on. This is in accordance with the accounting concept of Products Consume Activities While Activities Consume Resources. Based on the analysis of the connotation and calculation method, the paper expounds the application prospect of Activity- Based Costing in the small ＆ medium manufacturing enterprises.