对以作业成本为基础的成本管理会计体系的构想

The Conception of Cost Management Accounting System Based on the Activity-Based Costing

会计工作是对企业资金活动进行核算与监督的工作,其工作水平的高低直接影响企业的财务管理水平,进而影响企业的管理决策。作业成本管理作为成本核算的一项新型集中化的管理方法,其在成本管理会计中的应用,能够提高企业的成本管理水平,降低企业的经营成本。基于此,论文以作业成本管理为基础,对企业成本管理会计体系的构建进行了研究,以期能够发挥作业成本管理的作用,保证企业的成本会计管理水平。

Accounting work is the accounting and supervision of enterprise capital activities, and its level of work directly affects the level of financial management of enterprises, thereby affecting the management decisions of enterprises. As a new centralized management method,activity-based costing management can improve the cost management level and reduce the operating cost of enterprises. Based on this, the thesis studies the construction of enterprise cost management accounting system on the basis of activity-based costing management, in order to play the role of activity-based costing management, and ensure the level of enterprise cost accounting management.