作业成本法在ST公司管理中的应用

Operation cost method applied to management of ST companies

运用作业成本法核算产品成本,核算结果与传统成本计算方法相比更为精确,为管理者控制成本和市场定价提供更有价值的信息。同时运用作业成本法能够更科学的计算客户对企业盈利的贡献,进而将客户划分为不同等级,针对不同等级的客户,采取不同的营销策略。

The operation cost method was applied to account the product cost. In comparison with the traditional cost calcula- tion method, the accounting results would be more accurate and could provide more value information for the manager to con- trol the cost and market pricing. Meanwhile the application of the operation cost method could more scientifically calculate the profit contribution to the enterprise by the customer. Thus the customers could be divided to different grade. According to the different grade customers, different sales strategy could be conducted.