作业成本法在中小型企业应用的分析

An Application Analysis of the Activity-based Costing in Small and Mediumsized Enterprises

作业成本法作为一种新兴的、先进的成本核算方法在我国发展迅速,但在中小企业并不多见。论文通过阐述作业成本法的概念及优势,分析作业成本法在中小型企业中应用的必要性与实施的可行性,希望作业成本法可以在中小型企业中广泛应用。

As a new and advanced cost accounting method, activity-based costing is developing rapidly in China, but it is rarely used in small and medium-sized enterprises. This paper describes the concept and advantages of activity-based costing, analyzes the application necessity and the implementation feasibility of activity-based costing in small and medium-sized enterprises, and hopes that ABC can be widely used in SMEs.